GENERAL EXEMPTION NO. 1

GENERAL EXEMPTION NO.
v681
I.
EXEMPTION NOTIFICATIONS FOR IMPORT OF

GOODS UNDER VARIOUS EXPORT PROMOTION
SCEHEMES.
A.
ADVANCE LICENCING SCHEME/(DEEC) SCHEME :

GENERAL EXEMPTION NO. 1
Exemption to goods when imported against an Advance Licence:

[Notfn. No. 93/04-Cus. dt. 10.9.2004 as amended by 46/05, 77/05, 97/05, 43/06, 63/07, 116/
07, 70/08, 86/08,22/09,19/09, 123/09, 93/10, 37/12, 40/12, 50/12, 4/13]
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public
interest so to do, hereby exempts materials imported into India against an Advance Licence or
Advance Authorisation issued in terms of paragraph 4.1.3 of the Foreign Trade Policy (hereinafter referred to as the said licence or authorisation) from the whole of the duty of customs
leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of
1975) and from the whole of the additional duty, safeguard duty and anti-dumping duty
leviable thereon, respectively, under sections 3, 8 and 9A of the said Customs Tariff Act, subject
to the following conditions, namely :-
(i)
that the description, value and quantity of materials imported are covered by the
said licence or authorisation and the said licence or authorisation is produced before the proper
officer of customs at the time of clearance for debit;
(ii) that where import takes place after fulfilment of export obligation, the shipping
bill number(s) and date(s) and quantity and FOB value of the resultant product are endorsed on
the said licence :
Provided that where import takes place before fulfilment of export obligation,
the quantity or FOB value of the resultant product to be exported are endorsed on the said
licence or authorisation;
(iii) that the importer at the time of clearance of the imported materials executes a
bond with such surety or security and in such form and for such sum as may be specified by the
Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be,
binding himself to pay on demand an amount equal to the duty leviable, but for the exemption
contained herein, on the imported materials in respect of which the conditions specified in this
notification have not been complied with, together with interest at the rate of fifteen per cent. per
annum from the date of clearance of the said materials :
Provided that bond shall not be necessary in respect of imports made after the
discharge of export obligation in full;
(iv) that the imports and exports are undertaken through seaports at Mumbai, Kolkata,
Cochin, Magdalla, Kakinada, Kandla Mangalore, Marmagoa, Chennai, Nhava Sheva, Paradeep,
Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra, Nagapattinam, Okha, Bedi
(including Rozi-Jamnagar), Muldwarka, Porbander, Dharamtar, Vadimar, Haldia (Halida Dock
v682
Complex of Kolkata Port) Krishnapatnam and Ennore (Tamilnadu) and Karaikal (Union territory
of Puducherry) or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai,
Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Chennai, Srinagar, Trivandrum, Varanasi, Nagpur,
Cochin, Rajasansi (Amritsar) , Lucknow (Amausi), Indore and Dabolim (Goa) and Visakhapatnam
or through any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad,
Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri
(Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune),
Vadodara, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Talegoan(District
Pune), Dhannad Rau (District Indore),Kheda (Pithampur, District Dhar), Patli (Gurgaon),
Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) and
Veerapandi (Tamil Nadu), Marripalem Village in Taluk of Edlapadu, District Guntur and
Tondiarpet (TNPM), Chennai and Irungattukottai, SIPCOT IndustrialPark, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, Tamil Nadu, Anaparthy (Andhra Pradesh),
Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara,
Pondicherry, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj,
Rewari, Bhusawal, Jamshedpur, Surajpur, Dadri, Tuticorin, Kundli, Bhadohi, Raipur, Mandideep
(District Raisen), Durgapur (Export Promotion Industrial Park), Babarpur and Loni (District
Gaziabad) or through the Land Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva
(Sonauli), Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi, Amritsar Rail
Cargo, Attari Road, Hilli, Ghojadanga and Changrabandha or Special Economic Zone as specified
in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962).
Provided that the Commissioner of Customs may, by special order, or by a Public
Notice, and subject to such conditions as may be specified by him, permits import and export
from any other seaport/airport/inland container depot or through any land customs station;
(v) that the export obligation as specified in the said licence or authorisation (both in
value and quantity terms) is discharged within the period specified in the said licence or
authorisation or within such extended period as may be granted by the Licensing Authority or
Regional Authority by exporting resultant products, manufactured in India which are specified in
the said licence or authorisation and in respect of which facility under rule 18 *(rebate of duty
paid on materials used in the manufacture of resultant product) or sub-rule (2) of 19 of the Central
Excise Rules, 2002 has not been availed :
Provided that an Advance Intermediate Licence holder shall discharge export

obligation by supplying the resultant products to exporter in terms of Paragraph 4.1.3 (b) of the
Foreign Trade Policy;
(vi) that the importer produces evidence of discharge of export obligation to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the
case may be, within a period of 30 days of the expiry of period allowed for fulfilment of export
obligation, or within such extended period as the said Deputy Commissioner of Customs or
Assistant Commissioner of Customs, as the case may be, may allow;
sold;
(vii) that the said licence or authorisation and the materials shall not be transferred or
Provided further that where the Bond filed under condition (iii) against the said licence
*Vide corrigendum F.No.605/50/2005-DBK, dated 17.5.2005.
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or authorisation has been redeemed by the Deputy Commissioner of Customs or Assistant

Commissioner of Customs, as the case may be, the unutilised material may be transferred to any
other manufacturer except to the unit availing the benefit of notifications 49/03-CE and 50/03-CE
both dated 10.6.03, 32/99-CE dated 8.7.1999, 33/99-CE dated 8.7.1999, 8/04-CE dated 21.1.2004, 20/
07-CE dated 25.4.2007,56/02-CE dated 14.11.2002,57/02-CE dated 14.11.2002, 71/03-CE dated
9.9.2003, 56/03-CE dated 25.6.2003, 39/01-CE dated 31.7.2001 for processing under actual user
condition after complying the central excise procedure relating to job work.
(viii) that in relation to the said licence or authorisation issued to a merchant exporter, (a)
the name and address of the supporting manufacturer is specified in
the said licence and the bond required to be executed by the importer in terms of condition (iii) shall be executed jointly by the merchant exporter and the supporting manufacturer binding themselves jointly and severally to comply with the conditions specified in this notification; and
(b)
exempt materials are utilised in the factory of such supporting manufacturer for discharge of export obligation and the same shall not be transferred or sold
or used for any other purpose by the said merchant exporter.
2. Where the materials are found defective or unfit for use, the said materials may be reexported back to the foreign supplier within three years from the date of payment of duty on the
importation thereof:
Provided that at the time of re-export the materials are identified to the satisfaction of the
Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, as
the materials which were imported.
3.
Notwithstanding anything contained in this notification, the actual user condition specified in condition numbers (v) and (vii) shall not be applicable in respect of authorisation issued
for import of raw sugar for imports made from the 17th February, 2009 till 30th September, 2009
and the export obligation may also be fulfilled by procuring white sugar from any other
factory with effect from the 17th February, 2009.
Explanation . For the purposes of this notification,-
(i) Foreign Trade Policy means the Foreign Trade Policy 2004-2009 published vide
notification of the Government of India in the Ministry of Commerce and Industry, No.1/2004
dated the 31st August, 2004 :
(ii) Licensing Authority or Regional Authority means the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act,
1992 (22 of 1992) or an officer authorized by him to grant a licence under the said Act;
(iii) Materials means
(a) raw materials, components, intermediates, consumables, catalysts and parts
which are required for manufacture of resultant product;
(b) mandatory spares within a value limit of ten per cent. of the value of the licence which are required to be exported alongwith the resultant product;
(c) fuel required for manufacture of resultant product; and
(d) packaging materials required for packing of resultant product;

(iv) manufacture has the same meaning as assigned to it in paragraph 9.37 of the
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Foreign Trade Policy.

Exemption to materials imported into India, against an Advance Licence:
[Notfn. No. 43/02-Cus., dt. 9.4.2002 as amended by Notfn. Nos. 113/02, 125/02, 57/03, 84/
03, 97/03,63/04, 46/05, 77/05, 97/05, 41/06, 63/07, 116/07, 63/08,19/09]
interest so to do, hereby exempts materials imported into India, against an Advance Licence
issued in terms of sub-paras (a) and (b) of paragraph 4.1.1 of the Export and Import Policy
(hereinafter referred to as the said licence), from the whole of the duty of customs leviable
thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and
from the whole of the additional duty, safeguard duty and anti-dumping duty leviable thereon
respectively under sections 3, 8 and 9A of the said Customs Tariff Act, subject to the following
conditions namely:
(i)
that the description, value and quantity of materials imported are covered by the said
licence and the said licence is produced before the proper officer of customs at the time
of clearance for debit;
(ii)
that where import takes place after fulfilment of export obligation, the shipping bill
number(s) and date(s) and quantity and FOB value of the resultant product exported are
endorsed on the said licence:
Provided that where import takes place before fulfilment of export obligation, the quantity or FOB of the resultant product to be exported are endorsed on the said licence;
(iii)
that the importer at the time of clearance of the imported materials executes a bond with
such surety or security and in such form and for such sum as may be specified by the
Assistant Commissioner of Customs or Deputy Commissioner of Customs binding himself to pay on demand an amount equal to the duty leviable, but for the exemption, on
the imported materials in respect of which the conditions specified in this notification
have not been complied with, together with interest at the rate of fifteen percent per
annum from the date of clearance of the said materials:
Provided that bond shall not be necessary in respect of imports made after the discharge
of export obligation in full;
(iv)
that the imports and exports are undertaken through sea ports at Mumbai, Kolkata,
Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva,
Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra, Nagapattinam,
Okha, Bedi (including Rozi-Jamnagar), Muldwarka, Porbander, Dharamtar, Vadimar
and Haldia (Haldia Dock Complex of Kolkata Port) and Krishnapatnam Vadimar or
through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata,
Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur,
Cochin and Rajasansi (Amritsar), Lucknow (Amausi), Indore and Dabolim (Goa) or
through any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi,
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Faridabad, Gauhati, Guntur, Hyderbad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad,

Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur
(Nainital), Dighi (Pune), Vadodara, Dauladtabad, (Wanjarwadi and Maliwada), Waluj
(Aurangabad), Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur,
Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondicherry, Garhi Harsaru,
Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal,
Jamshedpur, Surajpur, Dadri, Tuticorin, Kundli, Bhadohi, Raipur, Madideep (District
Raisen), Durgapur (Export Promotion Industrial Park), Babarpur and Loni (District
Gaziabad) or through the Land Customs Station at Ranaghat,Singhabad, Raxaul, Jogbani,
Nautanva (Sonauli), Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi,
Amritsar Rail Cargo, Attari Road, Hilli, Ghojadanga and Changrabandha or Special Economic Zone as specified in the notification issued under section 76A of the Customs Act
1962 (52 of 1962).
Provided that the Commissioner of Customs may by special order or by a Public Notice
and subject to such conditions as may be specified by him, permit import and export
from any other Seaport /Airport / Inland Container Depot or through any Land Customs
Station;
(v)
that the export obligation as specified in the said licence (both in value and quantity
terms) is discharged within the period specified in the said licence or within such extended period as may be granted by the Licensing Authority by exporting resultant
products, manufactured in India which are specified in the said licence and in respect of
which facility under rule 18 or rule 19 of the Central Excise Rules, 2002 has not been
availed:
Provided that an Advance Intermediate Licence holder shall discharge export obligation by supplying the resultant products to ultimate exporter in terms of sub-para (b) of
para 4.1.1 of the said Export and Import Policy;
(vi)
that the importer produces evidence of discharge of export obligation to the satisfaction
of the Assistant Commissioner of Customs or Deputy Commissioner of Customs within
a period of 30 days of the expiry of period allowed for fulfilment of export obligation,
or within such extended period as the said Assistant Commissioner of Customs or Deputy
Commissioner of Customs may allow;
(vii)
that the said licence and the materials shall not be transferred or sold;
(viii)
that in relation to the said Licence issued to a Merchant Exporter, (a)

the name and address of the supporting manufacturer is specified in the said
licence and the bond required to be executed by the importer in terms of condition (ii)
shall be executed jointly by the Merchant Exporter and the supporting manufacturer
binding themselves jointly and severally to comply with the conditions specified in this
notification; and
(b)
exempt materials are utilised in the factory of such supporting manufacturer
for discharge of export obligation and the same shall not be transferred or sold or used
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for any other purpose by the said Merchant Exporter.

2. Where the materials are found defective or unfit for use, the said materials may be reexported back to the foreign supplier within three years from the date of payment of duty
on the importation thereof:
Provided that at the time of re-export the materials are identified to the
satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of
Customs as the materials which were imported.
Explanation. In this notification, (i)

(ii)
(iii)
(a)
(b)
(c)
(d)
Export Import Policy means the Export and Import Policy 2002-2007, published
vide notification of the Government of India in the Ministry of Commerce No. 1/20022007 dated the 31st March, 2002;
Licensing Authority means the Director General of Foreign Trade appointed under
section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or
an officer authorised by him to grant a licence under the said Act.
Materials means
raw materials, components, intermediates, consumables, catalysts, computer software
and parts which are required for manufacture of resultant product;
mandatory spares within a value limit of 10 per cent of the value of the licence which
are required to be exported alongwith the resultant product;
fuel, oil and catalysts required for manufacture of resultant product; and
packing materials required for packaging of resultant product.
Explanation:- For the purposes of this clause, "manufacture" has the same meaning as assigned
to it in paragraph 9.30 of the Export and Import Policy.

Exemption to materials imported under Duty Exemption Entitlement certificate issued in
respect of the value, quantity, description, quality and technical characteristics [Notfn. No.51/00-Cus. dt.27.4.2000, 120/00, as amended by Notfn. Nos.30./01, 122/01, 113/
02, 125/02,84/03, 97/03 and 63/04]
issued in terms of paragraph 7.2 of the Export and Import Policy 1997-2002 notified by the
Government No. 1/1997-2002, dated the 31st March, 2000 (hereinafter referred to as the said
licence), from the whole of the duty of customs leviable thereon which is specified in the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the additional
duty, safeguard duty and anti-dumping duty leviable thereon respectively under section 3,8,
and 9A of the said Customs Tariff Act, subject to the following conditions, namely:(i)
that the materials imported are covered by Duty Exemption Entitlement Certificate
(hereinafter referred to as the said certificate), issued by the Licensing Authority in the
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form specified in the Schedule annexed to this notification, in respect of the value,
quantity, description, quality and technical characteristics;
(ii)
Assistant Commissioner of Customs or Deputy Commissioner of Customs binding himself to pay on demand an amount equal to the duty leviable, but for the exemption, on
the imported materials in respect of which the conditions specified in this notification
annum from the date of clearance of the said materials;
(As per Sec.120(1) of the Finance Bill, 2003 the rate of fifteen per cent is applicable w.e.f.
27.4.2000)
Provided that the bond shall not be necessary in respect of imports made after
the discharge of export obligation in full.
(iii)
that the said licence and the said certificate are produced before the proper officer of
customs at the time of clearance for debit;
(iv)
that the imports and exports are undertaken through sea ports at Mumbai, Calcutta,
Cochin, Megdalla, Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva,
Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dehej, Nagapattinam Okha,
Mundra, Jamnagar and Muldwarka or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varansi, Nagpur and Cochin or through any of the Inland
Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur,
Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune),
Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune),
Vadodara, Daulatabad, (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy
(Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad,
Bhiwadi, Madurai, Bhilwara, Pondichery, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi),
Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur and Dadri
or through the land Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani,
Nautanva(Sonauli), Petrapole and Mahadipur.
Provided that the Commissioner or Customs may by special order and subject
to such conditions as may be specified by him, permit import and export through any
other Seaport, Airport, or Inland Container Depot or through the Land Customs Station.
(v)
that the export obligation is discharged within the period specified in the said certificate
or within such extended period as may be granted by the Licensing Authority by exporting resultant products manufactured in India which are specified in Part 'E' of the said
certificate (hereinafter referred to as resultant products) and in respect of which facility
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under rule 12(1) (b) or rule 13(1) (b) of the Central Excise Rules, 1944 has not been availed
in respect of materials permitted under the said licence;
(vi)
a period of 30 days of the expiry of period allowed for fulfillment of export obligation,
or within such extended period as the said Assistant Commissioner of Customs or Deputy
(vii)
that the said licence and the materials shall not be transferred or sold;
(viii)
that in relation to an Advance Licence issued to a merchant Exporter, (a)
(b)
licence and the said certificate and the bond required to be executed by the
importer in terms of condition (ii) shall be executed jointly by the Merchant
Exporter and the supporting manufacturer binding themselves jointly and severally to comply with the conditions specified in this notification and
exempt materials are utilised in the factory of such supporting manufacturer
for discharge of export obligation by the said merchant exporter.
2.
Where the goods are found defective or unfit for use, the said goods may be re-exported
back to the foreign supplier within 3 years from the date of payment of duty on the importation
thereof;
Provided at that the time of re-export the goods are identified to the satisfaction of the
Assistant Commissioner of Customs or Deputy Commissioner of Customs as the goods which
were imported
Explanation, - In this notification,
(i)
"Advance Licence" means an advance license issued for, (a)
export of goods, or
(b)
supply of intermediate goods for use in resultant product;
(ii)
"Export Import Policy" means the Export and Import Policy 1977-2002, published vide notification of the Government of India in the Ministry of Commerce No. (RE-99)/1977-2002 dated the 31st march, 2000;
(iii)
"Licensing Authority" means the Director General of Foreign Trade appointed
under section 6 of the Foreign Trade (Development and Regulation) Act, 1992
(22 of 1992) or an officer authorised by him to grant a licence under the said Act.
(iv)
"Materials" means (a)
raw materiels, components, intermediates, consumables, catalysts,
computer software and parts required for manufacture of resultant
product and which are incorporated in the said resultant product specified in Part E of the said certificate;
(b)
mandatory spares within a value limit of 10% of the value of the
licence which are required to be exported alongwith the resultant product;
(c)
fuel, oil and catalysts required for manufacture of resultant product;
and
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(d)
packing materials required for packaging of resultant product.
THE SCHEDULE
DUTY EXEMPTION ENTITLEMENT CERTIFICATE
Part - 1
(Import)
(This consists of ......................................... pages)
Sl. No. ...................................... (IMP)
Date of issue
..................
Port of registration ...............................................
Issued to ........................................................
Materials imported against licence No. (name and full address of the licensee) dated
................... issued by .............. to the above licence and covered by the list of materials specified in list (a) of Part 'C' of this certificate would be eligible for exemption from customs duties
subject to the conditions specified in the notification of the Government of India Ministry of
Finance, Department of Revenue No. .......................... Customs, dated the April, 2000.
The importer shall discharge the export obligation in terms of the said notification within
............... months from the date of issue of licence
A bond with security/surety in terms of the said notification shall be executed before
clearance of the goods from the Customs.
PART - A
Signature
Seal of licensing authority
Date _________________
Names and addresses of the factories where the resultant products for export are manufactured.
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
PART - B
Names and addresses of factories where the ancillaries to the resultant products for export are
manufactured.
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
PART - C
LIST OF MATERIAL OF IMPORT
(a)
MATERIALS TO BE IMPORTED UNDER THIS CERTIFICATE
_____________________________________________________________________________________________________________________________________________________________________________________________
Sl. No. Item of Import
Quality
Technical Characteristics
__________________________________________________________________________________________________________________________________________________________________
1
2
3
4
______________________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
v690
Quantity
CIF Value in Indian Rs.

S.No. of the resultant
and equivalent US $
products in Part E
___________________________________________________________________________________________________________________
5
6
7
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
(b)
OTHER IMPORTED MATERIALS TO BE USED IN EXPORT PRODUCT
_____________________________________________________________________________________________________________________________________________________________________________________________
Sl. No. Description
Quantity
Value
__________________________________________________________________________________________________________________________________________________________________
1
2
3
4
______________________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
PART - D
PARTICULARS OF IMPORT OF MATERIALS
___________________________________________________________________________________________________________________
Sl.No. No. of the materials
Bill of Entry No. date and
Description. Quantity
in part - C
Custom House of Import
and Net
weight
___________________________________________________________________________________________________________________________________
1
2
3
4
5
___________________________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________________________
Duty leviable but for exemption
Signature of the
CIF Value
Heading No. of the
Rate of duty
Amount
Customer Officer
First Schedule to the
of duty
with Name,
Customs Tariff Act,
Designation
1975 and
Heading No.
and
Seal
in the Schedule to the
Central Excise Tariff
Act, 1985 for levy
of Additional Duty.
___________________________________________________________________________________________________________________________________
6
7
8
9
10
___________________________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________________________
(For Part E and F, Please see part 2)
PART-G
Duties paid on materials in respect of which the condition of said notification are not complied
with
__________________________________________________________________________________________________________________
Sl.No. Sl. No. in Part D
Description,
Rate of duty
Additional Duty
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under which the

quantity and value
leviable
paid on import
import of the materials of materials on which
(i) Basic
has been entered
duty paid
(ii) Additional
___________________________________________________________________________________________________________________
1
2
3
4
5
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
Amount of
Particulars of duty
Signature of the Customs Officer
(i) Duty difference
paying documents.
(ii) Interest
___________________________________________________________________________________________________________________
6
7
8
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
Part - 2
II. Exports
(This consists of ......................................... pages)
Sl. No. ....................... (EXP)
Date of issue
..................
Port of Registration ...............................................
Issued to ........................................................
........................................................ (Name and full address of
........................................................ the licencee)
Materials imported against licence No. ................. dated ................... issued by ..............
to the above licencee and covered by the list of materials specified in list (a) of Part 'C' of this
certificate would be eligible for exemption from Basic Customs Duty subject to the conditions
specified in the notification of the Government of India Ministry of Finance, Department of
Revenue No. 51/00 - Customs, dated the 27th April, 2000.
The licencee shall discharge the export obligation in terms of the said notification within
............... months from the date of issue of licence
A Bond with security/surety in terms of the said notification shall be executed before
Signature
Date _________________
PART - A
___________________________________________________________________________________________________________________
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___________________________________________________________________________________________________________________
PART - B
Names and addresses of the factories where the ancillaries to the resultant products are manufactured.
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
(Part C and D figures in the Imports part of this DEEC)
PART - E
Resultant Products
_____________________________________________________________________________________________________________________________________________________________________________________________
Sl. No. Description
Quality
__________________________________________________________________________________________________________________________________________________________________
1
2
3
4
______________________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
Quantity
FOB Value in Indian Rs./ US $
S.No. of the materials in Part C
___________________________________________________________________________________________________________________
5
6
7
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
PART - F
PARTICULARS OF EXPORTS/SUPPLY
___________________________________________________________________________________________________________________
Sl.No. Sl.No. of the resultant Name of the Custom Shipping Bill Name of the
Vessel
product in part E
House of Shipment
No. & Date
and outward entry
of the vessel.
___________________________________________________________________________________________________________________
1
2
3
4
5
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
Quantity Net weight of
Description as per
FOB Value
Signature of Customs
product
the Shipping Bill
in Rs./US$
Officer with name,
designation and seal &
remarks if any.
v693
___________________________________________________________________________________________________________________
6
7
8
9
10
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
PART - H
Statement of Imports and Exports made
Type of Licence
Licence No.
Date
________________
_______________
_______________
________________
_______________
_______________
Details of Imports made
_____________________________________________________________________________________________________________________________________
Sl. No. Sl. No. of Part C
Description
Quantity Imported
CIF Value
In Rs./In
equivalent US $
___________________________________________________________________________________________________________________
1
2
3
4
5
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
Details of Exports made
_____________________________________________________________________________________________________________________
Sl.No. Sl.No. in Part E
Description
Quantity Exported
F.O.B. Value
In Rs./In
equivalent US $
____________________________________________________________________________________________________________________________
1
2
3
4
5
__________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________
1.
2.
I/We hereby declare that the information given in this statement is correct.
I/We hereby declare that no benefit under *Rule 18 or rule 19 of the Central Excise
(No.2) Rules, 2001 has been availed in respect of exports made under this DEEC.
Signature ______________________________
Name of the signatory____________________
Designation ____________________________
Full Address___________________________
_____________________________________
Certificate of Chartered Accountant/Cost Accountant
I have examined the applicant firm's actual imports and exports as given above and find
them as correct.
Signature ______________________________
Seal __________________________________
v694
Membership No. ________________________

*Corrigendum vide F.No.605/187/2001-DBK dt.22.10.01.

Exemption to materials imported against a Special Advance Licence with actual user
condition[Notifn. No.77/98-Cus. dt. 16.10.1998 as amended by Notifn. Nos. 51/99, 121/99, 120/00, 30/
01, 122/01, 113/02, 125/02, 84/03,97/03 and 63/04.]
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public
interest so to do, hereby exempts materials imported into India, against a Special Advance Licence with Actual User Condition in terms of para 7.4 of the Export and Import Policy 19972002 notified by the Government of India in the Ministry of Commerce vide Public Notice
No.41 (RE-98)/1997-2002, dated the 16th September, 1998 (hereinafter referred to as the said
licence), from the whole of the duty of customs leviable thereon which is specified in the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the Additional
duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the following
conditions, namely:(i)
that the materials imported are covered by the said licence and an Actual User Duty
Exemption Entitlement Certificate (hereinafter referred to as the said certificate), issued by the Licensing Authority in the form specified in the Schedule annexed to this
notification, in respect of quantity and description;
Provided that the value and details of the technical specifications of the materials shall
be submitted by the importer to the Assistant Commissioner of Customs or Deputy
Commissioner of Customs having jurisdiction in the Bill of Entry and Part 'D' of the
said certicate at the time of clearance;
(ii)
that materials imported are required in export of the resultant electronic products made
of the materials and the import of the materials is made prior to the export;
(iii)
that the resultant electronic products shall be manufactured only out of the materials
imported under this notification.
(iv)
Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction binding himself to pay on demand an amount equal to the duty leviable, but for
the exemption, on the imported materials in respect of which the conditons specified in
this notification have not been compiled with, together with interest at the rate of fifteen
per cent per annum from the date of clearance of the said materials;
(v)
(As per Sec.120(1) of Finance Act, 2003 the rate of fifteen% is applicable w.e.f. 16.10.1998)
that the said licence and part 'I' of the said certificate are produced before the proper
offier of customs at the time of clearance for debit;
v695
(vi)
that the importer shall maintain the recod of imported materials and the export products
in the format as specified in the Annexure to this notification;
(vii)
the Designated Officer of the Department of Electronics (hereinafter referred to as the

said officer) verifies the relevance/useability of the imported materials in the export
product as well as the quantity of such materials required for the manufacture of such
export product. The said officer shall also verify the actual utilisation of the imported
materials in the export product as well as the wastage in respect of export product in
terms of the standard input output norms as specified in Volume-II of the Hand Book of
Procedure of the Export and Import Policy 1997-2002 (hereinafter referred to as the
Hand Book);
Provided that where such standard input output norms are not specified in the Hand
Book for an export product, the said officer shall determine and verify the relevance/
useability of the imported materials as well as the quantity of such materials required
for the manufacture of such export product. The said officer shall also verify the actual
utilisation of the imported materials in such export product as well as the wastage as is
determined by him to be reasonable.
(viii)
that the imports and exports are undertaken through the sea ports at Mumbai, Calcutta,
Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Nagapattinam, Okha,
Mundra, Jamnagar and Muldwarka or through any of the airports at Ahmedabad, Bangalore, Bhubaneshwar, Mumbai, Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur and cochin or through any of the Inland
Hyderabad, Jaipur, Jalandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune),
Pitampur (Indore), Surat, Tirupur and Varanasi. Nasik, Rudrapur (Nainital), Dighi (Pune),
Vadodra, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy
(Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur,
Ahmedabad,Bhiwadi, Madurai, Bhilwada,Pondicherry, Garhi Harsaru, Bhatinda, Dappar
(Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur,
Surajpur and Dadri or through the Land Customs Station at Ranaghat, Singhabad, Raxaul,
Jogbani, Nautanva (Sonauli), Petrapole and Mahadipur.
Provided that the Commissioner of Customs, may by Special Order and subject to such
conditions as may be specified by him, permit import and export through any other
Seaport, Airport, or Inland Container Depot or through the Land Customs Station.
(ix)
that the sourcing of the imported materials from private bonded warehouses set up
under para 5.15 of the Export and Import Policy 1997-2002 would be allowed;
(x)
or within such extended period as may be granted by the Licensing Authoirty by exporting resultant products manufactured in India which are specified in Part 'E' of the said
certificate (hereinafter referred to as resultant products);
that the importer produces certificate from the said officer to the effect that the imported materials have been actually utilised in the manufacture of resultant products
(xi)
v696
and the said certificate is produced as evidance of discharge of export obligation to the
Assistant commissioner of Customs or Deputy Commisioner of Customs having jurisdiction with in a period of thirty days of the expiry of period allowed for fulfilment of
export obligation, or within such extended period as the said Assistant commissioner of
Customs or Deputy Commisioner of Customs may allow:
(xii)
that the imported materials shall not be disposed of or utilised in any manner except for
utilistion in discharge of export obligation;
Provided that disposal of waste shall be allowed upto the limits specified in the standard input-output norms mentioned in the said Hand Book without payment of
customs duty:
Provided further that disposal of waste arising in respect of resultant product not mentioned in the standard input output norms in the said Hand Book shall be allowed without payment of Customs duty subject to verifiction by the said officer.
Provided also that imported materials which remain unutilised after the expiry of the
export obligation period, shall be liable to customs duty but for the exemption contained in this notifiction, together with interest at the rate of twenty four per cent per
annum from the date of clearance of the materials-
(xiii)
that the importer is registered with both the Central Excise Officer deputed for this
purpose and the Electronics and software export promotion council.
Explanation - In this notification,(i)
"Licencing Authority" means the Director General of Foreign Trade appointed
(22 of 1992) or an officer authorised by him to grant a licence under the said Act;
(ii)
"materials " means (a)
raw materials, components, intermediates, consumables, computer
software and parts required for manufacture of resultant product specified in Part 'E' of the said certificate.
(b)
mandatory spares within a value limit of ten per cent of the value of
said licence which are required to be exported alongwith the resultant product; and
(c)
packaging materials required for packing of resultant product.
THE SCHEDULE
ACTUAL USER DUTY EXEMPTION ENTITLEMENT CERTIFICATE
PART-I
(IMPORT)
(This consists of ................................ pages )
Sl.No. ....................................... (IMP)
Date of Issue ................................
Port of Registration ................................................................
Issued to ................................................................
................................................................ (Name and full address
................................................................ of the Licencee)
Materials imported against Licence No....................................... dated ................................
v697
issued by ................................ to the above licencee and covered by the list of materials specified
in list (a) of Part 'C' of this certificate would be eligible for exemption from customs duties subject
to the conditions specified in the notification of the Government of India, Ministry of Finance,
Department of Revenue No.................................... Customs, dated the ................................ 1998.
................................ months from the date of issue of licence.
A Bond with surety/security in terms of the said notification, shall be executed before
Signature
Seal of Licensing Authority
Date
PART - A
__________________________________________________________________________________________
__________________________________________________________________________________________
PART - B
Names and addresses of factories where the ancillaries to the resultant products for export
are manufactured.
__________________________________________________________________________________________
__________________________________________________________________________________________
PART - C
List of materials of import
(a)
Materials to be imported under this certificate
__________________________________________________________________________________________
Sl.No.
Description of
Quantity
Sr. No. of the resultant
item of import
product in part E
__________________________________________________________________________________________
1
2
3
4
__________________________________________________________________________________________
__________________________________________________________________________________________
(b)
Other imported materials to be used in export product.
__________________________________________________________________________________________
Sl. No.
Description
Quantity
__________________________________________________________________________________________
1
2
3
__________________________________________________________________________________________
__________________________________________________________________________________________
PART - D
Particulars of import of materials
v698
__________________________________________________________________________________________
Sl.No.
Sl.No. of
Bill of Entry
Description
Quantity
the materials in
No. date and Customs
and technical specifiand net
Part -C
House of import
cations
weight
__________________________________________________________________________________________
1
2
3
4
5
__________________________________________________________________________________________
__________________________________________________________________________________________
CIF
Value
______Duty leviable but for exemption_______
Signature of
Heading No.
Rate of
Amount
Customs Officer
of the first Schedule
Duty
of duty
with Name,
to the Customs Tariff
Designation,
Act, 1975 and Heading
and Seal.
no. in the Schedule to
the Central Excise
Tariff Act, 1985 for
levy of Additional
duty.
__________________________________________________________________________________________
6
7
8
9
10
__________________________________________________________________________________________
__________________________________________________________________________________________
(Part E and F figure in the Export Part of this DEEC)
PART - G
Duties paid on materials in respect of which the conditions of said notification are not complied with
__________________________________________________________________________________________
Sl. No. Sl.No. in Part D under
Description, Quantity and
Rate of Duty
leviable
which the import of the
value of materials on which
(i) Basic
materials has been entered
duty paid.
(ii) Additional
(iii) Others
__________________________________________________________________________________________
1
2
3
4
__________________________________________________________________________________________
__________________________________________________________________________________________
Amount of
Particulars of duty paying
Signature of the Customs
(i) Duty
documents
Officer
(ii) Interest
__________________________________________________________________________________________
5
6
7
v699
__________________________________________________________________________________________
__________________________________________________________________________________________
ACTUALUSER DUTYEXEMPTION ENTITLEMENTCERTIFICATE
PART - 2
(EXPORT)
Sl.No. ........................................ (EXP)
Date of Issue ................................
Port of Registration .........................................................
Issued to ................................................................
................................................................ of the Licencee)
issued by ................................ to the above licence and covered by the list of materials specified
in list (a) of Part 'C' of this certificate would be eligible for exemption from customs duties
subject to the conditions specified in the notification of the Government of India, Ministry of
Finance, Department of Revenue No.................................... Customs, dated the ................................
1998.
The licencee shall discharge the export obligation in terms of the said notification
within ................................ months from the date of the issue of licence.
A Bond with secruity/surety in terms of the said notification, shall be executed before
Signature
Seal of Licensing authority
Date
PART - A
Names and addresses of the factories where the resultant products for export are
manufactured.
__________________________________________________________________________________________
__________________________________________________________________________________________
PART - B
are manufactured.
__________________________________________________________________________________________
__________________________________________________________________________________________
(Part C and D figure in the Imports part of this DEEC)
PART - E
Resultant products
__________________________________________________________________________________________
v700
Sl.No.
Description
Quantity
Sr. No. of the materials in part C.
__________________________________________________________________________________________
1
2
3
4
__________________________________________________________________________________________
__________________________________________________________________________________________
PART - F
Particulars of exports
__________________________________________________________________________________________
Sl.No. Sl.No. of the
Name of the
Shipping Bill
Name of the
resultant product in
Customs House
No. and date
Vessel and
Part E
of Shipment
outward entry
of the Vessel
__________________________________________________________________________________________
1
2
3
4
5
__________________________________________________________________________________________
__________________________________________________________________________________________
Quantity Net weight
Description and
FOB Value
of the product
technical specification
in Rs./US$
Officer with name,
as per the Shipping
designation and Seal
Bill
and Remarks, if any
__________________________________________________________________________________________
6
7
8
9
10
__________________________________________________________________________________________
__________________________________________________________________________________________
PART - H
Statement of imports and exports made
Details of imports Made :

__________________________________________________________________________________________
S.No. S.No. of
Description
Quantity
CIF value in Rs./ in
Part C
Imported
equivalent US$
__________________________________________________________________________________________
1
2
3
4
5
__________________________________________________________________________________________
__________________________________________________________________________________________
Details of Exports made :
__________________________________________________________________________________________
S.No. S.No. in
Description
Quantity
FOB value in Rs./ in
Part E
exported
equivalent US$
__________________________________________________________________________________________
1
2
3
4
5
__________________________________________________________________________________________
v701
__________________________________________________________________________________________
1.
I/we hereby declare that information given in this statement is correct.
2.
I/We hereby declare that no benefit under *rule 18 or rule 19 of the Central Excise (No.2)
Rules, 2001 has been availed in respect of exports made under this DEEC.
Signature ...................................................................
Name of the signatory ..............................................
Desingation ..............................................................
Full address ...............................................................
them as correct.
Signature ...................................................................
Seal ...........................................................................
Membership No. ......................................................
Certificte of the said officer (Designated Officer of the Department of Electronics)
I have verified the relevance/useability of the imported materials in the export product
as well as the quantity required as given above and certify that the imported materials have been
utilised in the export product given in part F of the said certificate (Duty Exemption Entitlement
Certificate).
Signature ...................................................................
Name and designation & seal ...................................
ANNEXURE
ACCOUNT OF MATERIALS IMPORTED FOR USE IN THE MANUFACTURE OF EXPORT PRODUCTS/RESULTANT PRODUCTS
__________________________________________________________________________________________________
Sl.No. Date
Description of Quantity Particulars
Name and Address
imported
received of GP 1/AR of the manufacturer/importer/
materials
1/Other
stockyard/Private Bonded Warereceived
approved
received from whom the
imported
documents, materials received.
Bill of Entry
No. and date.
__________________________________________________________________________________________________
1
2
3
4
5
6
__________________________________________________________________________________________________
v702
__________________________________________________________________________________________________
Range and
Issued for use in or in
Description of the
Division/Custom relation to the manufacture of export
export product/ resultant
House from
product/resultant product.
product.
whose jurisdic_______________________________
tion the imported Chit No. and
Quantity
materials
Date
received
__________________________________________________________________________________________________
7
8
9
10
__________________________________________________________________________________________________
__________________________________________________________________________________________________
__________________________________________________________________________________________________
Name of the
Shipping
Re-export of defective
Balance
Custom House
Bill No.
imported materials, if
Quantity
of export
and date
any on payment of duty
in stock
_____________________
Shipping Bill
Quantity
No. and Date
__________________________________________________________________________________________________
11
12
13
14
15
__________________________________________________________________________________________________
__________________________________________________________________________________________________
Central Excise
Remarks
Officer's
Initials
__________________________________________________________________________________________________
16
17
__________________________________________________________________________________________________
__________________________________________________________________________________________________

Exemption to materials imported against Advance Licence with Actual User Condition
[Notfn. No.30/97-Cus. dt.1.4.1997 as amended by Notfn. Nos. 94/97, 10/98, 51/99, 121/99,
52/00, 120/00, 30/01, 122/01, 113/02, 125/02, 84/03, 97/03 and 63/04].
v703
1962 (52 of 1962) the Central Government, being satisfied that it is necessary in the public
interest so to do, hereby exempts materials imported into India, against an Advance Licence with
Actual User Condition in terms of para 7.4 of the Export & Import Policy 1997-2002 notified by the
Government of India in the Ministry of Commerce vide Notification No. 1/1997-2002, dated the
31st March, 1997 (hereinafter referred to as the said licence), from the whole of the duty of
customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975
(51 of 1975) and from the whole of the duty of Customs leviable thereon which is specified in the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional
duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the following
conditions, namely (i)
that the materials imported are covered by an Actual User Duty Exemption Entitlement
Certificate (hereinafter referred to as the said certificate), issued by the Licensing Authority in the form specified in the schedule annexed to this notification, in respect of
the value, quantity, description, quality and technical characteristics;
(ii)
that the importer at the time of clearance of the imported materials executes a bond
with such surety or security and in such form and for such sum as may be specified by
the 1Assistant Commissioner of Customs or Deputy Commissioner of Customs binding
himself to pay on demand an amount equal to the duty leviable, but for the exemption,
on the imported materials in respect of which the conditions specified in this
notification have not been complied with, together with interest at the rate of fifteen per
cent per annum from the date of clearance of the said materials :
(as per C120(1) of Finance Bill 2003 the rate of 15% is applicable w.e.f. 1.4.1997).
Provided that the bond shall not be necessary in respect of imports made after the discharge of export obligation in full;
(iii)
(iv)
Cochin,2 (Magdalla,) Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva,
Paradeep, Pipavav, Sikka, Tuticorin; Visakhapatnam Dehej, Nagapattinam, Okha,
Mundra, Jamnagar and Muldwarka or through any of the airports at Ahmedabad, Bangalore, Bhubaneshwar, Mumbai, Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur and Cochin or through any of the Inland
Vadodara, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy
(Andhra Pradesh), Salem, Malanpur, Singnalur, Jodhpur, Kota, Udaipur, Ahmedabad,
Bhiwadi, Madurai, Bhilwara, Pondichery, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi),
Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur and Dadri
or through the Land Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva
(Sonauli), Petrapole and Mahadipur.
Provided that the Commissioner of Customs may by Special Order and subject to such
v704
Seaport, Airport, or Inland Container Depot or through the Land Customs Station;
(v)
or within such extended period as may be granted by the Licensing Authority by exporting resultants products manufactured in India which are specified in Part 'E' of the
said certificate (hereinafter referred to as resultant products) and in respect of which
facility under rule 18 or rule 19 of the Central Excise *(No.2) Rules, 2001 has not been
availed in respect of materials permitted under the said licence;
(vi)
of the 3(Assistant Commissioner of Customs or Deputy Commissioner of Customs)
within a period of 30 days of the expiry of period allowed for fulfilment of export
obligation, or within such extended period as the said 4(Assistant Commissioner of
Customs or Deputy Commissioner of Customs) may allow;
(vii)
exempt materials shall not be disposed of or utilised in any manner except for utilisation
in discharge of export obligation or for replenishment of such materials and the materials so replenished shall not be sold or transferred to any other person;
(viii)
that in relation to an Advance Licence issued to a Merchant Exporter

(a)
Exporter and the supporting manufacturer binding themselves jointly and severally to comply with the conditions specified in this notification; and
(b)
exempt materials are utilised in the factory of such supporting manufacturer in

terms of condition (vii).
there of.
Provided that at the time of re-export the goods are identified to the satisfaction of the
were imported.
Explanation in this Notification, (i)

(22 of 1992) or an officer authorised by him to grant a licence under the said
Act.
(ii)

software and parts required for manufacture of resultant product specified in Part E of the said certificate :
Provided that the benefit of this notification shall apply to import of

Acetic, Anhydride, Ephedrine and Pseudoephedrine only against licences issued with the approval of Advance Licensing Committee in the office of the
v705
Director General of Foreign Trade;

(b)
mandatory spares within a value limit of1 (10%) of the value of the
licence which are required to be exported alongwith the licence which
are required to be exported along with the resultant product; and
(c)

THE SCHEDULE
PART - 1
(IMPORT)
(This consists of..........................pages)
Sl. No. ....................(IMP)
Date of issue.......................
Port of Registration.........................
Issued to ...........................................
.............................................................................................................................(name and full address of
..................................................................................................................................................the
licencee)
Materials imported against licence No................dated.....................issued by...................to
the above licencee and covered by the list of materials specified in list (a) of Part 'C' of this
certificate would be eligible for exemption from customs duties subject to the conditions specified in the notification of the Government of India, Ministry of Finance, Department of Revenue
No.......................Customs, dated the ...................1997.
............months from the date of issue of licence.
A Bond with security/surety in terms of the said notification, shall be executed before
Signature
Date
PART - A
_______________________________________________________________________________________________________
PART - B
List of Materials of Import
Names and addresses of the factories where the ancillaries to the resultant products for export are
manufactured.
_______________________________________________________________________________________________________
PART - C
(a)
v706

Sl. No.
Item of Import
Quality
1
2
3
4
______________________________________________________________________________________
Quantity
CIF value in Indian Rs.

and in equivalent US$
S. No. of the resultant

products in Part E
5
6
7
________________________________________________________________________________________
_________________________________________________________________________________________
(b)
Other imported materials to be used in export product
Sl. No.
Description
Quantity
Value
1
2
3
4
________________________________________________________________________________________
_______________________________________________________________________________________
PART - D
__________________________________________________________________________________________________
Sl.No.
No. of the
Bill of Entry
Description
Quantity
materials in
and net
Part -C
House of import
weight
__________________________________________________________________________________________
1
2
3
4
5
__________________________________________________________________________________________
__________________________________________________________________________________________
CIF Value
Signature of
Heading No.
Rate of
Amount
Customs Officer
of the First Schedule
Duty
of duty
with Name,
Designation,
and Seal.
no. in the Schedule to
the Central Excise
levy of Additional
duty.
__________________________________________________________________________________________
6
7
8
9
10
__________________________________________________________________________________________
v707
__________________________________________________________________________________________
(Parts E and F figure in the Export Part of this DEEC)
PART - G
Duties paid on materials in respect of which the conditions of said notification are not complied
with
__________________________________________________________________________________________
Rate of Duty
leviable
(i) Basic
duty paid.
(ii) Additional
__________________________________________________________________________________________
1
2
3
4
__________________________________________________________________________________________
__________________________________________________________________________________________
Amount of
(i) Duty
documents
Officer
(ii) Interest
__________________________________________________________________________________________
5
6
7
__________________________________________________________________________________________
__________________________________________________________________________________________
PART-2
(EXPORT)
(This consists of ..............................pages)
Sl.No......... (EXP)
................
Port of Registration ........................................
Issued to ...........................................................
............................................................................
.............................................................
Date of issue
(name and full address of the licencee)
Materials imported against Licence No. ..................................... dated

....................................... issued by ....................................... to the above licencee and covered
by the list of materials specified in list (a) of part 'C' of this certificate would be eligible for
exemption from custom duties subject to the conditions specified in the notification of the Government of India, Ministry of Finance, Department of Revenue No. ......................... Customs,
dated the ................1997.
The licencee shall discharge the export obligation in terms of the said Notification
within ....................................... months from the date of issue of licence.
A Bond with surety/ security, in terms of the said Notification, shall be executed before
v708

clearances of the goods from the customs.
Signature
Date
PART - A
Names and addresses of the factories where the resultant products for export are manufactured
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
PART - B
Names and addresses of the factories where the ancillaries to the Resultant products for export
are manufactured.
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
(Part's C and D figure in the Imports Part of this DEEC)
PART - E
RESULTANT PRODUCTS
Sl. No.
Description
Quality
Quantity
FOB Value in Rs./US$
Sl No. of the materials in Part-C

7
PART - F
PARTICULARS OF EXPORTS
Sl. S. No. of the resultant
No. product in Part E
1
Name of the Customs

House of Shipment
3
Shipping Bill No. Name of the Vessel

& date
and outward entry of
the vessel
4
Quantity
Net weight of the

product
Description as per the

Shipping Bill
FOB Value in Signature of Customs

Rs./US$
Officer with name,
and remarks, if any
9
10
v709
PART - H
STATEMENT OF IMPORTS AND EXPORTS MADE
Details of Imports made :
Sl. S.No. of
No. Part C
1
Description
Quantity
imported
Description
Quantity
imported
CIF Value in Rs./in equivalent

US$
5

Sl. S.No. in Part E
No.
1
FOB Value in Rs./in

equivalent US$
5
________________________________________________________________________________________
1.
I/We hereby declare that information given in this statement is correct.
2.
I/We hereby declare that no benefit under Rule 18 or Rule 19 of Central Excise Rules,
2001 has been availed in respect of exports made under this DEEC.
Signature................................................................
Name of the Signatory........................................
Designation............................................................
Full Address.............................................................
them as correct.
Signature................................................................
Seal................................................
Membership No........................................................

Exemption to materials imported against Advance Licence issued after 1.4.1997
[Notifn. No.31/97-Cus. dt. 1.4.1997 as amended by Notifn. Nos.95/97, 10/98, 49/99, 121/99,
52/00,120/00,30/01,122/01,113/02,125/02. 84/03, 97/03 and 63/04.]
v710
1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest
so to do, hereby exempts materials imported into India, against an Advance Licence issued on
or after 1st April, 1997 (hereinafter referred to as the said licence), from the whole of the duty
of customs leviable thereon which is specified in First Schedule to the Customs Traiff Act, 1975
(51 of 1975) subject to the following conditions, namely:(i)
(ii)
that the materials imported are covered by a Duty Exemption Entitlement Certificate
(hereinafter referred to as the said certificate), issued by Licensing Authority on or
after 1st April, 1997 in the form specified in the Schedule annexed to this notification, in
respect of the value, quantity, description, quality and technical characteristics;
that the importer at the time of clearance of the imported materials executes a bond
with such surety or security and in such form and for such sum as may be specified by
the Assistant Commissioner of Customs or Deputy Commissioner of Customs binding
himself to pay on demand, an amount equal to the duty leviable on the imported
materials but for the exemption contained herein, in respect of which the conditions
specified in this notification have not been complied with together with interest at the
rate of 15% per annum from the date of clearance of the materials: (As per Sec. 120(1) of
Finance Act, 2003 the rate of 15% is applicable w.e.f. 1.4.1997)
Provided that the Bond shall not be necessary in respect of imports made after
(iii)
that the said licence and the said certificate are produced before proper officer of
Customs at the time of clearance of imported materials for debit;
(iv)
Paradeep, Pipavav, Sikka, Tuticorin and Visakhapatnam, Dahej, Nagapattinam,Okha,
Mundra, Jamnagar and Muldwarka or through any of the airports at Ahmedabad, Bangalore, Bhubaneshwar, Mumbai, Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur and Cochin or through any of the Inland
Hyderabad, Jaipur, Jalandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune),
Pitampur (Indore), Surat, Tirupur, Varanasi. Nasik, Rudrapur (Nainital), Dighi (Pune),
Vadodra, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy
(Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad,
Bhiwadi, Madurai, Bhilwada, Pondicherry, Garhi Harsaru, Bhatinda, Dappar (Dera
Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur
and Dadri or through the Land Customs Station at Ranaghat, Singhabad,Raxaul, Jogbani,
Nautanva (Sonauli), Petrapole and Mahadipur.
(v)
that the export obligation is discharged within the period specified in the said certificate or within such extended period as may be granted by the Licensing Authority or
the Director General of Foreign Trade, by exporting Resultant products manufactured in India which are specified in Part E of the said certificate (hereinafter referred
v711
to as Resultant products) and the said certificate together with evidence of discharge
of export obligation to the satisfaction of the Assistant Commissioner of Customs
or Deputy Commissioner of Customs is produced within 30 days of expiry of period
allowed for fulfilment of export obligation or within such extended period as the said
Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow:
Provided that an Advance Intermediate Licence holder may discharge export
obligation by supplying the Resultant products to ultimate exporter in terms of paragraph 7.5 of the Export and Import Policy;
(vi)
that exempt materials shall not be disposed of or utilised in any manner, except for
utilisation in discharge of export obligation, before the export obligation under the
said licence has been discharged in full;
Provided that Acetic Anhydride, Ephedrine and Pseudoephedrine, Vitamins, Pen-G and
their derivatives in respect of which the benefit of this notification is claimed shall
be utilised by the importer in his own factory or in the factory of any other manufacturer indicated in the said certificate even after discharge of export obligation;
(vii)
that where benefit of this notification is sought by a person other than the licencee,
such benefit shall be allowed against the said licence and the said certificate only if
it bears endorsement of transferability by the Licensing Authority:
Provided that benefit of this notification shall not allowed to a transferee of the licence
for import of Acetic Anhydride, Ephedrine and Pseudoephedrine.
back to the foreign supplier within 3 years from the date of payment of duty on the
importation thereof.
Provided that at the time of re-export the goods are identified to the satistaction of the
Assistant Commissioner of Customs or Deputy Commissioner of Customs as the goods
which were imported.
Explanation - In this notification, (i)

(ii)
(iii)
(iv)
Advance Licence means an Advance Licence issued in terms of paragraph 7.3 and
an Advance Intermediate Licence issued under paragraph 7.5 of the Export and Import
Policy.
Export and Import Policy means the Export and Import Policy 1 April, 1997 - 31
March, 2002 published vide notification of the Government of India in the Ministry
of Commerce No. 1/1997-2002 dated the 31st March, 1997.
section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992)
or an officer authorised by him to grant a licence under the said Act;
materials means (a)
raw materials, components, intermediates, consumables, computer software
and parts required for manufacture of Resultant product specified in Part E of
the said certificate
v712
Provided that the benefit of this notification shall apply to import of Acetic
Anhydride, Ephedrine and Pseudophedrine only against licences issued with
the approval of Advance Licensing Committee in the office of the Director
General of Foreign Trade;
(b)
mandatory spares within a value limit of 10% of the licence which are required
to be exported alongwith the Resultant product; and
(c)
Packaging materials required for packing of Resultant product.

THE SCHEDULE
I IMPORT
(This consists of ............................................ pages)
Sl.No........................................ (IMP)
Date of issue
.........................
Port of Registration ....................................................................................................
Issued to
______________________________________________________________ (name and full
_________________________________________________________________ address of
________________________________________________________________ the licencee)
Materials imported against Licence No............ dated ......... issued by ................. to the above
licencee and covered by the list of materials specified list (a) of part C of this Certificate
would be eligible for exemption from duty of Custom specified in the first schedule to the Customs
Tariff Act 1975 (51 of 1975) subject to the conditions specified in the notification of the
Government of India, Ministry of Finance (Department of Revenue), No. /97-Customs, dated
the
, 1997.
The importer shall discharge the export obligation in terms of the said Notification
within ................ months from the date of issue of licence.
A Bond with surety/security, in terms of the said notification, .................... shall be
executed .................... before clearances of the goods from the Customs.
Signature
Date
Part - A
Names and addresses of the factories where the resultant products are manufactured.
______________________________________________________________________________________________________
______________________________________________________________________________________________________
Part - B
Names and addresses of factories where the ancillaries to the resultant products are
manufactured
______________________________________________________________________________________________________
______________________________________________________________________________________________________
Part - C
v713

(a)
______________________________________________________________________________________________________
Sl.No.
Material of import
Quality
Technical
Characteristics
______________________________________________________________________________________________________
1
2
3
4
______________________________________________________________________________________________________
______________________________________________________________________________________________________
Quantity
CIF Value in indian Rs.
and in equivalent US $
products in Part E
______________________________________________________________________________________________________
5
6
7
______________________________________________________________________________________________________
(b)
Other imported materials to be used in export product
______________________________________________________________________________________________________
S.No.
Description
Quantity
Value
______________________________________________________________________________________________________
1
2
3
4
______________________________________________________________________________________________________
______________________________________________________________________________________________________
Part - D
Particulars of Import of Materials
______________________________________________________________________________________________________
Bill of Entry No.
Description
Quantity and
in Part - C
date and Customs
net weight
House of Import
______________________________________________________________________________________________________
1
2
3
4
5
______________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________________________________________________________________________________
_________________________________________________________________________________________
CIF Value
Signature of
Heading No.
Rate of
Amount
Customs Officer
Duty
of duty
with Name,
Designation,
and Seal.
No. in the Schedule to
the Central Excise
v714

levy of Additional
duty.
__________________________________________________________________________________________
6
7
8
9
10
__________________________________________________________________________________________
________________________________________________________________________________________________________________________________________________________________________________________________
(Part E & F figure in the Export Part of this DEEC)
PART - G
Duties paid on Materials in respect of which the conditions of said notification are not
complied with
__________________________________________________________________________________________
Rate of Duty
leviable
(i) Basic
materials has been entered.
duty paid.
(ii) Additional
__________________________________________________________________________________________
1
2
3
4
__________________________________________________________________________________________
__________________________________________________________________________________________
Additional
Amount of
Particulars of duty
Duty paid
(i) Duty Difference
paying documents.
Officer
on import
(ii) Interest
______________________________________________________________________________________________________
5
6
7
8
______________________________________________________________________________________________________
_________________________________________________________________________________________________________
II EXPORT
(This consists of .............................. pages)
Sl.No ................................... (EXP)
Date of issue ..............................
Port of Registration .....................................................................................................
Issued to
_______________________________________________________ (Name and full address
______________________________________________________________ of the licencee)
Materials imported against Licence No............ dated......... issued by ................to the above licencee
and covered by the list of materials specified in list (a) of part C of this certificate would
be eligible for exemption from Basic Customs duty subject to the conditions specified in the
notification of the Government of India, Ministry of Finance, Department of Revenue
v715
No............................ /97-Customs dated the ........................., 1997.

The licencee shall discharge the export obligation in terms of the said Notification within
............... months from the date of licence.
A Bond with surety/security in terms of the said notification shall be executed before clearance of
the goods from Customs.
Signature
Seal of licencing authority
Date
Part - A
Names and addresses of the factories where the resultant product are manufactured.
______________________________________________________________________________________________________
______________________________________________________________________________________________________
Part - B
Names and addresses of factories where the ancillaries to
the resultant products are manufactured.
______________________________________________________________________________________________________
______________________________________________________________________________________________________
(Part C and D figures in the Imports Part of this DEEC)
Part - E
RESULTANT PRODUCTS
______________________________________________________________________________________________________
Sl. No.
Description
Quality
Technical Characteris
tics
______________________________________________________________________________________________________
1
2
3
4
______________________________________________________________________________________________________
______________________________________________________________________________________________________
Quantity
FOB value in
S.No. of the materials
Rs./US $
in Part-C
______________________________________________________________________________________________________
5
6
7
______________________________________________________________________________________________________
______________________________________________________________________________________________________
PART - F
v716
PARTICULARS OF EXPORTS/SUPPLY
______________________________________________________________________________________________________
Sl.
Sl. No. of the resultant Name of the Customs Shipping Bill Name of the vessel and
House of Shipment
No. & Date
outward entry of the
vessel
______________________________________________________________________________________________________
1
2
3
4
5
______________________________________________________________________________________________________
_________________________________________________________________________________________________________
Quantity Net weight of the
Description
FOB value
Signature of Customs Officer
product.
as per the
in Rs./US $ with name, designation and
Shipping Bill
remarks if any.
______________________________________________________________________________________________________
6
7
8
9
10
______________________________________________________________________________________________________
______________________________________________________________________________________________________
PART - H
Statement of Imports and Exports/Supply made
Type of licence
Licence No.
Date
...........................................
...........................................
...........................................
...........................................
...........................................
...........................................
______________________________________________________________________________________________________
Sl.
Sl.No. of
Description
Quantity
C.I.F. value in Rs./
No.
part C
Imported
In equivalent US $
______________________________________________________________________________________________________
1
2
3
4
5
______________________________________________________________________________________________________
______________________________________________________________________________________________________
______________________________________________________________________________________________________
Sl.
Sl. No. in
Description
Quantity
F.O.B. value in Rs.
No.
Part E
exported
In equivalent US $
______________________________________________________________________________________________________
1
2
3
4
5
______________________________________________________________________________________________________
______________________________________________________________________________________________________
1.
I/We hereby declare that information given in this statement are correct.
v717
Signature_____________________________
Name of the signatory_____________________
Designation___________________________
Full Address ___________________________
Certificate by Chartered Accountant/Cost Accountant.
I have examined the applicant firms actual imports and exports as given above and find them as
correct.
Signature_____________________________
Seal _________________________________
Membership No. _______________________
____________________________________________________________________________________________
PART -I
Endoresement of Transferability
We have discharged the prescribed export obligation. We request that the licence and the
DEEC may please be made transferrable.
DEEC is made transferable
Signature................................................................
Name of the Signatory ...............................................
Designation ..............................................................
Full address...............................................................
Signature................................................................
Seal of licensing authority..........................................
Date......................................................................
Exemption from Anti-dumping duty to imports against advance licence.

[Notifn. No.41/97-Cus. dt. 30.4.1997 as amended by Notifn. Nos. 95/97, 10/98, 49/99, 121/99
and 52/00.]
1962 (52 of 1962) the Central Government, being satisfied that it is necessary in the public interest
so to do, hereby exempts articles imported into India, against an Advance Licence from whole of
the Anti-dumping duty leviable thereon under section 9(A) of the Customs Tariff Act, 1975 (51
of 1975), subject to the condition that exempt article shall not be disposed of or utilised in any
manner except for utilisation in discharge of export obligation or for replenishment of article so
utilised and the article so replenished shall not be sold or transferred to any other person.
Explanation:-
In this notification, "Advance Licence" means, -
(i)
Quantity Based Advance Licence issued in terms of paragraph 50 of the Export and
Import Policy 1 April, 1992 - 31 March, 1997 published vide Public Notice of the Government
of India in the Ministry of Commerce No.1-ITC (PN)/92-97 dated the 31st March, 1992, as
v718
amended from time to time and endorsed with non-transferable and actual user condition; or
(ii)
Quantity Based Advance Licence issued in terms of paragraph 7.4 of the Export and
Import Policy 1 April, 1997 - 31 March, 2002 published vide Notification of the Government of
India in the Ministry of Commerce No.1/1997 - 2002 dated 31st March, 1997, as amended from
time to time.
Exemption to the materials when imported into India, covered by a Value Based Duty Exemption
Entitlement Certificate, issued by the Licensing Authority on or after 1st April, 1995. [Notfn. No. 79/95-Cus. dt. 31.3.1995 as amended by Notfn. Nos. 147/95, 24/96, 90/97,49/99,121/
99, 120/00, 30/01, 122/01,113/02 and 125/02]
interest so to do, hereby exempts materials imported into India, against a Value based Advance
Licence (hereinafter referred to as the said licence) issued on or after 1st April, 1995 in terms
of paragraph 49 of the Export and Import Policy 1 April 1992 - 31 March, 1997, from the whole
of the duty of Customs leviable thereon which is specified in the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975) subject to the following conditions, namely:(i)
that the materials imported are covered by a Value based Duty Exemption Entitlement Certificate (hereinafter referred to as the said certificate), issued by the Licensing Authority on or after 1st April, 1995 in the form specified in the Schedule annexed to this notification in
respect of the value, description, quality and technical characteristics;
(ii)
(iii)
that the importer at the time of clearance of the imported materials (a)
Omitted
(b)
executes a bond with such surety or security and in such form and for such sum
as may be specified by the Assistant Commissioner of Customs binding himself to pay
on demand, an amount equal to the duty leviable on the imported materials but for the
exemption contained herein, in respect of which the conditions specified in this notification have not been complied with together with interest at the rate of 15% per annum
from the date of clearance of the imported materials.
(As per Sec.120(1) of Finance Bill 2003, the rate of 15% is w.e.f.19.9.1995)
Provided that the bond shall not be necessary in respect of imports made after discharge
of export obligation in full:
(iv)
Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmgoa, Madras, Nhava Sheva, Paradeep,
Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Nagapattinam,Okha and Mundra or through
any of the airports at Ahmedabad, Bangalore, Bhubaneshwar, Mumbai, Calcutta, Coimbatore,
Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur and Cochin or
through any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad,
Gauhati, Guntur, Hyderabad; Jaipur, Jalandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri
(Pune), Pitampur (Indore), Surat, Tirupur Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune),
Vadodara, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy (Andhra
Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai,
Bhilwara, Pondicherry and Garhi, Harsaru or through the Land Customs Station at Ranaghat ,
v719
Singhabad and Raxaul

conditions as may be specified by him, permit import and export through any other Seaport,
Airport, or Inland Container Depot or through a Land Customs Station.
(v)
that the export obligation is discharged, within the period specified in the said certificate
or within such extended period as may be granted by the Licensing Authority, by exporting
goods manufactured in India and the importer produces the said certificate together with evidence
of discharge of export obligation to the satisfaction of the Assistant Commissioner of Customs or
Deputy Commissioner of Customs within a period of 30 days of the expiry of period allowed for
fulfilment of export obligation or within such extended period as the said Assistant Commissioner
of Customs may allow;
(vi)
exempt materials shall not be disposed of or utilized in any manner, except for utilisation
in discharge of export obligation, before the export obligation under the said licence has been
discharged in full;
Provided that the Acetic Anhydride, Ephedrine and Pseudoephedrine Vitamins, Pen-G
and their derivatives in respect of which the benefit of this notification is claimed shall be utilised
by the importer in his own factory or in the factory of any other manufacturer indicated in the
said certificate even after discharge of export obligation:
(vii)
where benefit of the notification is sought by a person other than the licencee, such
benefit shall be allowed against the said licence and the said certificate only if it bears endorsement of transferrability by the Licensing Authority.
Provided that benefit of this notification shall not be allowed to a transferee of licence
(viii)
notwithstanding anything contained in conditions (vi) and (vii) above, the endorsement
of transferability or disposal of materials shall be allowed in respect of liecences issued for the
export of all kinds of writing instruments (including gift sets and refills/nibs) on fulfilment of
export obligation only in favour of manufacturer of writing instruments.
Explanations:- In this notification,(i)
"Export and Import Policy 1 April, 1992 - 31 March 1977" means the Export and
Import Policy 1 April 1992 - 31 March 1997 (Revised Edition: March 1995) published vide
notification of the Government of India in the Ministry of Commerce No. 1-(RE-95)/92-97 dated
the 31st March, 1995.
(ii)
"Licensing Authority" means the Director General of Foreign Trade appointed under
Section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an
officer authorised by him to grant a licence under the said Act;
(iii)
raw materials, components, intermediates, consumables,computer software and
parts required for manufacture of export product specified in Part 'E' of the said certificate (hereinafter in this Explanation, referred to as the export product):
Provided that in the case of electronic goods and all kinds of writing instruments (including gift sets and refills/nibs), all export items covered by one serial number in the Standard
Input Output and Value Addition norms as contained in Handbook of Procedures, 1992-97,
Volume-II Published vide Public Notice No.121(PN)/92-97, dated the 31st March, 1993, of the
Government of India in the Ministry of Commerce, shall be deemed to be single export product:
Provided further that the benefit of this notification shall apply to import of Acetic
Anhydride only against licences, together with the quantity required for manufacture of the ex-
v720
port product mentioned therein, issued with the approval of Advance Licensing Committee in the
office of the Director General of Foreign Trade;
(b)
mandatory spares, within a value limit of 5% of the value of the licence, which
are required to be exported along with the export product; and
(c)
packaging materials required for packing of export product.

THE SCHEDULE
VALUED BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE
I -(IMPORT)
Sl.No ................................... (IMP)
Date of issue ..............................
Issued to
____________________________________________________ (Name and full address
_____________________________________________________________ of the licencee)
Materials imported against Licence No._______________dated the__________issued
by _______________ to the above importer and covered by the list of materials specified in
list (a) of Part 'C' of this Certificate would be eligible for exemption from basic customs duties
Finance, Department of Revenue No.79/95-Customs dated the 31st March, 1995
The importer shall make the exports in terms of the said notification within ...................
months from the date of issue of licence.
A Bond in terms of the said notification shall be executed before clearance of the goods
from the customs.
Signature
Date
PART A
Name and addresses of the factories where the resultant product for export are
manufactured.
__________________________________________________________________________________________________________
___________________________________________________________________________________________________
PART B
Names and addresses of factories where the ancillaries to the resultant products for exports
are manufactured.
__________________________________________________________________________________________________________
___________________________________________________________________________________________________
PART C
v721
LIST OF ITEMS OF IMPORT

(a) ITEMS TO BE IMPORTED UNDER THIS CERTIFICATE
_________________________________________________________________________________________________________________
Sl.No. Item of Import Quality Technical
Quantity CIF Value in
S.No. of the
characteristics
Indian Rs. &
resultant
in equivalent
products in
US $
Part E
__________________________________________________________________________________________________________________
1
2
3
4
5
6
7
__________________________________________________________________________________________________________________
____________________________________________________________________________________________________
Total Value =
(b) OTHER IMPORTED ITEMS TO BE USED IN EXPORT PRODUCT
________________________________________________________________________________________________________
Sl.No.
Description
Quantity
Value
____________________________________________________________________________________________________________
1
2
3
4
_____________________________________________________________________________________________
_____________________________________________________________________________________________
PART D
________________________________________________________________________________________________________________
S.No.
No. of
Bill of Entry No.
Description
Quantity
CIF
the materials
date and Custom
and net
Value
House of import
weight
______________________________________________________________________________________________________________________________
1
2
3
4
5
6
__________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________
Duty leviable but for exports
Signature of the
Customs Officer with
Name,
Heading No. of the First
Rate of duty
Amount of designation and seal
Schedule to the Customs
Basic
duty
Tariff Act, 1975 and Heading
No. in the Schedule to the
Central Excise Tariff Act,1985
for levy of additional duty
_________________________________________________________________________________________________________
7
8
9
10
v722
_______________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________
PART G
Duties paid on materials in respect of which the condition of said notification are not
complied with
___________________________________________________________________________________________________________
S.No. S.No. in
Descriptions
Rate of duty
Amount
Particulars
Signature
Part D under quantity and
leviable
of
of duty
of the
which the
value of
i) Basic
i) duty
paying
Customs
import of
materials
ii) Additional ii) Interest documents. Officer
the materials on which
has been
duty
entered
paid
___________________________________________________________________________________________________________
1
2
3
4
5
6
7
___________________________________________________________________________________________________________
_____________________________________________________________________________________________________________
VALUE BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE
II-EXPORT
Sl.No......... (EXP)
................
Issued to
.............................................................
.............................................................
Date of issue
Materials imported against Licence No. ....................................... dated .......................................

issued by ....................................... to the above importer and covered by the list of materials
specified in list (a) of Part 'C' of this certificate would be eligible for exemption from Basic
Customs duty subject to the conditions specified in the notification of the Government of India,
Ministry of Finance, Department of Revenue No. 79/95-Customs, dated the 31st March, 1995
The importer shall make the exports in terms of the said Notification within
....................................... months from the date of issue of licence.
A Bond in terms of the said notification shall be executed before clearance of the goods

from the customs.
v723
Signature
Date
PART - A
Name and address of the factories where the resultant products for export are manufactured
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
PART - B
Name and address of factories where the ancillaries to the resultant products for export
are manufactured.
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
(Part C and D figures in the Import Part of this DEEC)
PART - E
RESULTANT PRODUCTS
_________________________________________________________________________________________________________
Sl.No.
Description
Quality
_________________________________________________________________________________________________________
1
2
3
4
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
Quantity
S.No. of the materials in Part-C
_________________________________________________________________________________________________________
5
6
7
__________________________________________________________________________________________________________________________________________________________________________________________________________________
_________________________________________________________________________________________________________
PART - F
______________________________________________________________________________________________________
Sl.
Sl. No. of the resultant Name of the Customs Shipping Bill Name of the vessel and
House of Shipment
No. & Date
outward entry of the
vessel
______________________________________________________________________________________________________
1
2
3
4
5
______________________________________________________________________________________________________
_________________________________________________________________________________________________________
Description
FOB value
Signature of Customs Officer
product.
as per the
in Rs./US $ with name, designation and
Shipping Bill
remarks if any.
______________________________________________________________________________________________________
v724
6
7
8
9
10
______________________________________________________________________________________________________
______________________________________________________________________________________________________
PART - H
Statement of Imports and Exports Made
Type of licence
Licence No.
Date
...........................................
...........................................
...........................................
...........................................
...........................................
...........................................
______________________________________________________________________________________________________
Sl.
Sl.No. of
Description
Quantity
C.I.F. value in Rs./
No.
part C
Imported
In equivalent US $
______________________________________________________________________________________________________
1
2
3
4
5
______________________________________________________________________________________________________
______________________________________________________________________________________________________
______________________________________________________________________________________________________
Sl.
Sl. No. in
Description
Quantity
F.O.B. value in Rs.
No.
Part E
exported
In equivalent US $
______________________________________________________________________________________________________
1
2
3
4
5
______________________________________________________________________________________________________
______________________________________________________________________________________________________
1.

Signature
Name of the Signatory
Designation
Full Address
Certificate by Chartered Accountant/Cost Accountant

I have examined the applicant firm's actual imports and exports as given above and find them as
correct.
Signature
Seal
Membership No.
_________________________________________________________________________________________________________
PART - I
We have discharged the prescribed export obligation. We request that the licence and the DEEC
v725

may please be made transferable.
Signature
Name of the signatory
Designation
Full Address
Signature
Date

Exemption to the materials when imported into India against an Advance Licence issued on or
after 1st April, 1995, covered by a Quantity Based Duty Exemption Entitlement Certificate.
[Notfn. No. 80/95-Cus., dt. 31.3.1995. as amended by Notfn. Nos.141/95, 25/96, 91/97, 49/99,
121/99, 120/00, 30/01, 122/01,113/02 and 125/02].
Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public
issued on or after 1st April, 1995 (hereinafter referred to as the said licence), from the whole
of the duty of customs leviable thereon which is specified in the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975) subject to the following condtions, namely:(i)
that the materials imported are covered by a Quantity Based Duty Exemption Entitlement
Certificate (hereinafter referred to as the said certificate), issued by the Licensing Authority
on or after 1st April, 1995 in the form specified in the Schedule annexed to this notification, in
respect of the value, quantity, description, quality and technical charateristics;
Provided that where the quantity allowed for a particular description of material
cannot be imported within the specified value under the said Certificate, the Commissioner of
Customs may allow adjustment of individual value within total value;
(ii)
Omitted
(b)
as may be specified by the Assistant Commissioner of Customs or Deputy Commissioner of Customs binding himself to pay on demand, an amount equal to the duty
leviable on the imported material but for the exemption contained therein, in respect of
which the conditions specified in this notification have not been complied with together
with interest at the rate of 15% per annum from the date of clearance of the materials: (As
per Sec.120(1) of Finance Bill 2003, the rate of 15% is w.e.f. 19.9.1995)
Provided that the bond or legal undertaking shall not be necessary in respect
of imports made after discharge of export obligation in full,
(iii)
Customs at the time of clearance of imported goods for debit,
(iv)
Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva, Paradeep,
Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Nagapattinan, Okha and Mundra
or through any of the airports at Ahmedabad, Bangalore, Bhubaneshwar, Mumbai, Calcutta,
v726
Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur and
Cochin or through any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi,
Faridabad, Gauhati, Guntur, Hyderabad; Jaipur, Jalandhar, Kanpur, Ludhiana, Moradabad,
Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur Varanasi, Nasik, Rudrapur (Nainital),
Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy
(Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi,
Madurai, Bhilwara, Pondicherry and Garhi Harsaru or through the Land Customs Station at
Ranaghat, Singhabad and Raxaul.
Airport, or Inland Container Depot or through the Land Customs Station.
(v)
that the export obligations is discharged, within the period specified in the said certificate or within such extended period as may be granted by the Licencing Authority or the Director
General of Foreign Trade, by exporting goods manufactured in India and the said certificate
bearing an endorsement of the Licencing Authority evidencing discharge of export obligation to
the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner is produced
within 30 days of the expiry of period allowed for fulfilment of export obligation or within such
extended period as said Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow;
(vi)
discharged in full;
Provided that the Acetic Anhydride, Ephedrine and Pseudoephedrine, Vitamin Pen-G
and their derivatives in respect of which the benefit of this notification is claimed shall be utilised
by the importer in his own factory or in the factory of any other manufacturer indicated in the
said certificate even after discharge of export obligation:
(vii)
where benefit of this notification is sought by a person other than the licencee, such
benefit shall be allowed against the said licence and the said certificate only if it bears endorsement of transferability by the Licensing Authority.
"Advance Licence" means the Quantity based Advance Licence issued in terms
of paragraph 50 and Quantity based Advance Intermediate Licence issued under paragraph 55 of
the Export and Import Policy, April-1992-March, 1997;
(ii)
"Export and Import Policy April, 1992 - March 1997" means the Export and Import
Policy 1 April 1992 - 31 March 1997 published vide notification of the Government of India in
the Ministry of Commerce No. 1-(RE-95)/92-97 dated the 31st March, 1995.
v727
(iii)
Section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an
(iv)

raw materials, components, intermediates, consumables,computer software and
parts required for manufacture of export product specified in Part E of the said certificate (hereinafter in this Explanation, referred to as the export product); or, in case of
Quantity based Advance Intermediate Licence, for manufacture and supply to holder of
a Special Imprest Licence for producing final goods referred to in sub-clauses (b), (c)
and (d) of clause (iii) of the Explanation in the notification of the Government of India
in the Ministry of Finance (Department of Revenue), No. 128/94-Customs, dated the
10th June, 1994:
Provided that the benefit of this notification shall apply to import of Acetic
Anhydride, only against licences, issued with the approval of Advance Licensing
Comittee in the office of the Director General of Foreign Trade;
(b)
mandatory spares, within a value limit of 5% of the value of the licence, which
are required to be exported alongwith the export product; and
(c)
THE SCHEDULE
QUANTITY BASED DUTY EXEMPTION ENTITLEMENT CERTIFICATE
I -(IMPORT)
(This consistsof _______________________________ pages)
Serial No. _______________(IMP)
Date of issue ____________
Port of registration: ________________________

Issued to
____________________________________
____________________________________
Materials imported against Licence No._______________________________dated
the _________________issued by __________________________________to the above importer and covered by the list of materials specified in list (a) of Part 'C' of this Certificate
would be eligible for exemption from Basic Customs duty subject to the conditions specified in
the notification of the Government of India, Ministry of Finance, Department of Revenue No.
/95-Customs dated .........
A bond in terms of the said notification shall be executed before the clearances of the
v728

goods from the Customs.
Signature
Date:
Bond/Legal undertaking executed on _____________________________for
Rs._________(Rupees__________________________) and registered under S.No._____with
this office.
It has been verified that the export obligations has been discharged in full. Therefore
requirement of Bond/Legal undertaking is waived.
(Strike off inapplicable portion)
Signature
Date:
PART A
Names and addresses of the factories where the resultant products for exports are manufactured.
__________________________________________________________________________________________________________
___________________________________________________________________________________________________
PART B
Names and addresses of the factories where the ancillaries to the resultant products for
exports are manufactured.
__________________________________________________________________________________________________________
___________________________________________________________________________________________________
PART C
(a) ITEMS TO BE IMPORTED UNDER THIS CERTIFICATE
__________________________________________________________________________________________________________________
Quantity CIF Value in
S.No. of the
characteristics
Indian Rs. &
resultant
in equivalent
products in
US $
Part E
__________________________________________________________________________________________________________________
1
2
3
4
5
6
7
__________________________________________________________________________________________________________________
____________________________________________________________________________________________________
(b) OTHER IMPORTED ITEMS TO BE USED IN EXPORT PRODUCT
________________________________________________________________________________________________________
Sl.No.
Description
Quantity
Value
____________________________________________________________________________________________________________
v729
1
2
3
4
_____________________________________________________________________________________________
_____________________________________________________________________________________________
PART D
PARTICULARS OF IMPORTS OF MATERIALS
________________________________________________________________________________________________________________
Sl.No. No. of
Bill of Entry No.
Description
Quantity
CIF
the materials
date and Custom
and net
Value
in Part C
House of import
weight
______________________________________________________________________________________________________________________________
1
2
3
4
5
6
______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
Rate of duty
Amount of
Signature of the
(i) Basic
(i) duty
Customs Officer with name,
Tariff Act, 1975 and Hading
(ii) Additional (ii) interest
designation and seal
No. in the Schedule to the
Central Excise Tariff Act,
1985 for levy of additional duty.
_________________________________________________________________________________________________________
7
8
9
10
_______________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________
PART G
Duties paid on materials in respect of which the condition of the said notification are not
complied with
___________________________________________________________________________________________________________
S.No. S.No. in
Descriptions Rate of duty Amount
Particulars Signature
Part D
quantity and leviable
of
of duty
of the
under
value of
i) Basic
i) duty
paying
Customs Officer
which the materials
ii) Additional ii) Interest documents
import of on which
the mate- duty
rials has
paid
been
entered
___________________________________________________________________________________________________________
1
2
3
4
5
6
7
___________________________________________________________________________________________________________
_____________________________________________________________________________________________________________
II. EXPORTS
Sl.No......... (EXP)
Date of issue

................
Issued to
.............................................................
.............................................................
v730
Materials imported against Licence No. ....................................... dated .......................................

issued by ....................................... to the above importer and covered by the list of materials
specified in list (a) of Part 'C' of this certificate would be eligible for exemption from Basic
Customs duty subject to the conditions specified in the notification of the Government of India,
Ministry of Finance, Department of Revenue No. 80/95-Customs dated the 31st March, 1995.
The importer shall make the exports in terms of the said notification within ________
A Bond in terms of the said notification, shall be executed before clearances of the
Signature
Date
PART - A
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
PART - B
Name and addresses of factories where the ancillaries to the resultant products for export
are manufactured.
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
PART - E
RESULTANT PRODUCTS
_________________________________________________________________________________________________________
Sl.No.
Description
Quality
_________________________________________________________________________________________________________
1
2
3
4
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
Quantity
_________________________________________________________________________________________________________
v731
5
6
7
__________________________________________________________________________________________________________________________________________________________________________________________________________________
_________________________________________________________________________________________________________
PART - F
_________________________________________________________________________________________________________
Name of the Customs
Shipping Bill No. Name of the vessel
resultant pro- House of Shipment
and Date
and outward entry of the
duct in Part E
vessel
_________________________________________________________________________________________________________
1
2
3
4
5
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
Quantity Net weight of the export
Description as
FOB
product
per the Shipping value in
Officer with name,
Bill
Rs./US $
& remarks, if any
_________________________________________________________________________________________________________
6
7
8
9
10
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
PART - H
STATEMENT OF IMPORTS AND EXPORTS/SUPPLY MADE
Type of Licence: Licence No.
Date:
..............................
..............................
..............................
..............................
..............................
..............................
Details of Imports Made
_________________________________________________________________________________________________________
Sl.No. Sl.No. of
Description
Quantity
C.I.F. Value
part C
Imported
In Rs./ in Equivalent US $
_________________________________________________________________________________________________________
1
2
3
4
5
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
Details of Exports Made
_________________________________________________________________________________________________________
Sl.No. Sl.No. of
Description
Quantity
FOB Value
part E
Exported
In Rs./In Equivalent US $
_________________________________________________________________________________________________________
v732
1
2
3
4
5
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
1.
Signature
Designation
Full Address
correct.
Signature
Seal
Membership No.
_________________________________________________________________________________________________________
PART - I
We have discharged the prescribed export obligation. We request that the licence and the DEEC
may please be made transferable.
Signature
Designation
Full Address
Signature
Date
GENERAL EXEMPTION NO.10

Material imported into India against Special Value Based Advance Licence for export of
readymade garments.
[Notfn. No. 106/95-Cus. dt. 2.6.1995 as amended by Notfn. No. 142/95, 5/96 and 27/96]
so to do, hereby exempts materials imported into India against Special Value Based Advance
Licence (hereinafter referred as the said licence) for the export of readymade garments (other
than leather garments) issued under Scheme 'A' contained in Appendix XXII-A of the Handbook
v733
of Procedure 1 April 1992 - 31 March 1995, Vol.I (Revised Edition : April, 1995) published in terms
of paragraph 53 of the Export and Import Policy by the Government of India in the Ministry of
Commerce vide Public Notice No.292/(PN)92-97 dated the 30th April, 1995, from the whole of the
duty of Customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act,
1975 (51 of 1975) and from the whole of the additional duty leviable thereon under section 3 of the
said Customs Tariff Act, subject to the following conditions, namely:(1)
Material imported are covered by a Value Based Duty exemption Entitlement Certificate
(hereinafter referred to as the said certificate) issued by the Licencing Authority in the
form specified in the Schedule annexed to this notification;
(2)
That the importer, at the time of clearance of imported materials,(a)

(b)
(c)
(3)
produces the said licence and the said certificate for debit by the proper officer
of the Customs;
Omitted.
as may be specified by the Assistant Commissioner of Customs or Deputy
Commissioner of Customs binding himself to pay on demand, an amount equal
to the duty leviable on the imported materials but for the exemption contained
herein in respect of which the conditions specified in this notification have not
been complied with together with interest at the rate of 24% per annum from the
date of clearance of the materials.
that the imports and exports are undertaken through sea ports at Bombay, Calcutta,
Cochin, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva, Paradeep, Tuticorin and
Visakhapatnam, or through any of the airports at the Ahmedabad, Bangalore, Bombay,
Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum and
Varanasi or through any of the Inland Container Depots at Bangalore, Coimbatore, Delhi
Gauhati, Hyderabad, Kanpur, Ludhiana, Moradabad, Pimpri(Pune) and Pitampur (Indore):
Provided that the Commissioner of Customs may by special order and subject
other sea port, airport or Inland Container Depot or through a land customs station.
(4)
That export obligation is discharged within the period specified in the said certificate or
within such extended period as may be granted by the Licencing Authority by exporting
goods manufactured with the use of materials imported in terms of this notification and
the importer produces the said certificate together with evidence of discharge of export
obligation to the satisfaction of the Assistant Commissioner of Customs within a period
of thirty days of the expiry of period allowed for fulfilment of export obligation or within
such extended period as the said Assistant Commissioner of Customs or Deputy
(5)
The exempt materials shall be utilised only for the discharge of export obligation and no
part thereof shall be disposed of or utilised in any other manner.
Provided that after discharge of export obligation in full, the exempt materials
may be processed by the importer in his own factory for manufacture of any other goods.

Explanation.
v734
In this notification, -
(i)
"Export and Import Policy" means Export and Import Policy 1 April 1992 - 31
March, 1997 (Revised Edition : March, 1995) published vide notification of
Government of India in the Ministry of Commerce notification No.1 (RE-95)/9297 dated the 31st March, 1995.
(ii)
"Licencing authority" means the Director General, Foreign Trade appointed

under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992)
or an officer authorised by him to grant a licence under the said Act,
(iii)
"materials" means (a)

(b)
fabrics to be actually used in the manufacture of garments to be

exported as specified in Part E, under the heading "II. EXPORT", of
the said certificate, and
Trimmings and embellishments, not exceeding 25% of the value of
fabrics actually imported or 20% of the CIF value of licence, whichever is more, namely:1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
Buckles, hooks and bars.

Collarstays, Collar patties, butterfly, shoulder pads and other
garment stays including plastic stays.
Paper patterns/plastic patterns
Polyester button blanks, polyester buttons, pearl buttons,
plastic buttons, chalk buttons, horn buttons, metal buttons.
Lables including woven, printed stickers, stone stickers, selfadhesive metal lables, rubererised lables and woven tapes.
Studs.
Tags, Tag guns, tag gun needles.
Vapoprint transfer papers.
Thermoplastic transfer papers.
Fusible embroidery motifs or prints.
Elastic cloth in running length.
Laces.
Lining and interlining materials.
Sewing thread including all types of embroidery threads.
Elastic tape and webbing (including heat resisting rubber
tape) and book tapes.
Polywadding.
Buttons.
All types of fasteners including snap fasterners and press
fasteners.
Zip fasteners (slide fasteners).
Badges including embroidered badges.
Elastic bands.
Stones, sequins and beads required for embroidery.
Quilted wadding.
v735
THE SCHEDULE
VALUEBASEDDUTYEXEMPTIONENTITLEMENTCERTIFICATE
SPECIALSCHEMEAFORREADYMADEGARMENTS
(OTHERTHANLEATHERGARMENTS)
I. IMPORT
(This consists of ___________ pages)
Sl.No._____________ (IMP)
Date of issue _____________
Port of Registration
Issued to________________________________________________________________
__________________________________________(name and full address of the importer.)
Materials imported against Licence No. ____________ dated ______________ issued by
______________ to the above importer and covered by the list of materials specified under part
'C' of this Certificate would be eligible for exemption from customs duties subject to the conditions
specified in the notification of the Government of India, Ministry of Finance (Department of
Revenue) No.106/95-Customs, dated the 2nd June, 1995.
The Importer shall make the exports in terms of the said Notification within _____________
months from the date of issue of the said licence.
A bond in terms of the said notification shall be executed before clearance of the
goods from the customs.
Signature
Date _________________
PART - A
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
PART - B
manufactured.
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
PART - C
____________________________________________________________________________________________________________________________________________________________________________________________________________________
Sl.No.
Item of Import
Quality
__________________________________________________________________________________________________________________________________________________________________
1
2
3
4
______________________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
v736
Quantity
CIF Value in Indian Rs. and

S.No. of the resultant products
equivalent US $
in Part E
___________________________________________________________________________________________________________________
5
6
7
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
Total Value =
PART - D
___________________________________________________________________________________________________________________
Sl.No. No. of the materials Bill of Entry No. date and
Description. Quantity and Net
in part - C
weight
___________________________________________________________________________________________________________________________________
1
2
3
4
5
___________________________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________________________
CIF Value
Heading No. of the First Schedule to the
Rate of duty
Amount of duty
Customs Tariff Act, 1975 and Heading No. (i) Basic
in the Schedule to the Central Excise Tariff (ii) Additional.
Act, 1985 for levy of Additional duty
___________________________________________________________________________________________________________________________________
6
7
8
9
___________________________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________________________
with Name, Designation and Seal.
___________________________________________________________________________________________________________________________________
10
___________________________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________________________
PART - G
Duties paid on Materials in respect of which the condition of said notification are not
complied with
___________________________________________________________________________________________________________________________________
Sl.No. Sl.No. in part D under which the Description, Quantity and
Rate of Duty
leviable
import of the materials has been value of Materials on which (i) Basic
entered
duty paid.
(ii)
Additional
_______________________________________________________________________________________________________________________________
1
2
3
4
_______________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________
v737
Amount of
Particulars of duty
Signature of the
(i) Duty
paying documents
Customs Officer
(ii) Interest
_______________________________________________________________________________________________________________________________
5
6
7
_______________________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________
II. EXPORT
(This consists of ____________ pages)
Sl.No. __________ (EXP)
Port of Registration _________________
Issued to
__________________________________
__________________________________
Date of Issue ____________
(Name and full address of the importer)
Material imported against Licence No. _______ dated ____________ issued by _______________
to the above importer and covered by the list of materials specified under part 'C' of this Certificate
would be eligible for exemption from customs duties subject to the conditions specified in the
notification of the Government of India, Ministry of Finance (Department of Revenue) No.106/
95-Customs, dated the 2nd June, 1995.
A Bond in terms of the said notification shall be executed before clearance of the
Signature
Date _________________
PART - A
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
PART - B
manufactured.
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
(Part C and D figure in the Import Part in this DEEC)
v738
PART-E
RESULTANT PRODUCTS
__________________________________________________________________________________________________________________
Sl.No.
Description
Quality
Quantity
___________________________________________________________________________________________________________________
1
2
3
4
5
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
6
7
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
PART - F
___________________________________________________________________________________________________________________
Sl.No. Sl.No. of the resultant Name of the Custom Shipping Bill Name of the Vessel
product in part E
House of Shipment
No. & Date and outward entry of
the vessel
___________________________________________________________________________________________________________________
1
2
3
4
5
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
Description as per
FOB Value Signature of Customs
export product
the Shipping Bill
in Rs./US$
Officer with name,
& remarks if any
___________________________________________________________________________________________________________________
6
7
8
9
10
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
PART - H
Type of Licence ________ Licence No. ________________________ Date _____________
_____________________________________________________________________________________________________________________________________
Sl.No. Sl.No. of Part C
Description
Quantity Imported
F.O.B. Value
In Rs./In
equivalent
v739
US $
___________________________________________________________________________________________________________________
1
2
3
4
5
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
_____________________________________________________________________________________________________________________
Description
Quantity Exported
F.O.B. Value
In Rs./In
equivalent
US $
____________________________________________________________________________________________________________________________
1
2
3
4
5
__________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________
1.
I/We hereby declare that the information given in this statement is correct.
2.
Export goods were manufactured using materials imported under this certificate.
3.
Duties on materials not used, in the export product have been paid as per details in Part G.
Signature ______________________________
Designation ____________________________
Full Address___________________________
_____________________________________
I have examined the applicant firm's actual imports and exports as given above and
find them as correct.
Signature ______________________________
Seal __________________________________
Membership No. ________________________
______________________________________________________________________________________________________________________

Material imported into India against Special Value Based Advance Licence for the export
of readymade Garments
[Notfn. No. 107/95-Cus. dt. 2.6.1995 as amended by 140/95, 6/96 and 28/96]
so to do, hereby exempts materials imported into India against Special Value Based Advance
Licence (hereinafter referred to as the said licence) for the export of readymade garments
(other than leather garments) issued under Scheme 'B' contained in Appendix XXII-A of the
Handbook of Procedure 1 April 1992 - 31 March 1995, Vol.I (Revised Edition : April, 1995)
published in terms of paragraph 53 of the Export and Import Policy by the Government of India
in the Ministry of Commerce vide Public Notice No.292/(PN)92-97 dated the 30th April, 1995,
v740
from the whole of the duty of Customs leviable thereon which is specified in the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty leviable thereon
under section 3 of the said Customs Tariff Act, subject to the following conditions, namely:(1)
Material imported are covered by a Value Based Duty exemption Entitlement Certificate
(hereinafter referred to as the said certificate) issued by the Licencing Authority in the
(2)
The importer has received an export order for export of readymade garments for which the
foreign buyer has opened an irrevocable Letter of Credit in freely convertible currency
in favour of the importer and the importer has in turn also opened an overseas Letter of
Credit (hereinafter referred to as the overseas Letter of Credit) for import of materials for
a value not exceeding 67% of the value of the irrevocable Letter of Credit opened by the
foreign buyer.
(3)
The importer at the time of clearance, -
(a)
produces the said licence, certificate, and the overseas Letter of Credit for debit by proper
officer of Customs;
(b)
Omitted
(c)
executes a bond with such surety or security and in such form and for such sum as may
be specified by the Assistant Commissioner of Customs binding himself to pay on
demand, an amount equal to the duty leviable on the imported materials but for the
exemption contained herein in respect of which the conditions specified in this notification have not been complied with together with interest at the rate of 24% per annum from
the date of clearance of the materials
(4)
That the materials imported are utilised only for the manufacture and export of goods for
which irrevocable Letter of Credit has been opened in favour of importer by the foreign
buyer and no part of such materials shall be disposed of or utilised in any other manner.
(5)
That the export obligation is discharged within the period specified in the said certificate
or within such extended period as may be granted by the Licencing Authority by
exporting goods manufactured with the use of materials imported in terms of this
notification and the importer produces the said certificate together with evidence of
discharge of export obligation to the satisfaction of the Assistant Commissioner of
Customs within a period of thirty days of the expiry of period allowed for fulfilment of
export obligation or within such extended period as the said Assistant Commissioner of
Customs may allow;
(6)
v741
Varanasi or through any of the Inland Container Depots at Bangalore, Coimbatore, Delhi
to such conditions as may be specified by him, permit import and export through any other
sea port, airport or Inland Container Depot or through a land customs station.
Explanation
(i)
(ii)
(iii)
In this notification, "Export and Import Policy" means Export and Import Policy 1 April 1992 - 31
March, 1997 (Revised Edition : March, 1995) published vide notification of
Government of India in the Ministry of Commerce notification No.1 (RE-95)/
92-97 dated the 31st March, 1995.
"Licencing authority" means the Director General, Foreign Trade appointed
under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992)
or an officer authorised by him to grant a licence under the said Act,
fabrics to be actually used in the manufacture of garments to be
exported to the foreign buyer in terms of Letter of Credit opened by
him in favour of importer;
(b)
Trimmings and embellishments and sample yardage not exceeding
3% of the value of overseas Letter of Credit.
THE SCHEDULE
SPECIAL SCHEME B FOR READYMADE GARMENTS
I. IMPORT
(This consists of ___________ pages)
Sl.No._____________ (IMP)
Port of Registration
Date of issue _________________
Issued to
____________________________________________
_________________________________________ (name and full address of the importer.)
Materials imported against Licence No. ____________ dated ______________ issued by
______________ to the above importer and covered by the list of materials specified under part
'C' of this Certificate would be eligible for exemption from customs duties subject to the conditions
specified in the notification of the Government of India, Ministry of Finance (Department of
Revenue) No.107/95-Customs, dated the 2nd June, 1995.
The Importer shall make the exports in terms of the said Notification within
_________________ months from the date of issue of the said licence.
v742
A bond in terms of the said notification shall be executed before clearance of the goods
from the customs.
Signature
Date _________________
PART - A
________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________
PART - B
manufactured.
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
PART - C
____________________________________________________________________________________________________________________________________________________________________________________________________________________
Sl.No. Item of Import
Quality
__________________________________________________________________________________________________________________________________________________________________
1
2
3
4
______________________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
Quatity CIF Value in Indian Rs. and equivalent US $
S.No. of the resultant products in
Part E
___________________________________________________________________________________________________________________
5
6
7
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
Total Value =
PART - D
___________________________________________________________________________________________________________________
Sl.No. Sl. No. of the materials
Description. Quantity and
in part - C
net weight
___________________________________________________________________________________________________________________________________
1
2
3
4
5
___________________________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________________________
CIF Value Duty leviable but for exemption
Heading No. of the First Schedule
Rate of duty
Amount of duty
v743
to the Customs Tariff Act, 1975 and

(i) Basic
Heading No. in the Schedule to the
(ii) Additional.
Central Excise Tariff Act, 1985 for levy
of Additional Duty.
___________________________________________________________________________________________________________________________________
6
7
8
9
___________________________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________________________
with Name, Designation and Seal.
___________________________________________________________________________________________________________________________________
10
___________________________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________________________
(Parts E & F figure in the Export Part of this DEEC)
PART - G
Duties paid on Materials in respect of which the condition of said Notification are not
complied with
___________________________________________________________________________________________________________________________________
Sl.No. Sl.No. in part D under which the Description, Quantity and
Rate of Duty leviable
import of the materials has been value of Materials on which (i) Basic
entered
duty paid.
(ii) Additional.
_______________________________________________________________________________________________________________________________
1
2
3
4
_______________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________________
Amount of
Particulars of duty
Signature of the
(i) Duty
paying documents
Customs Officer
(ii) Interest
_______________________________________________________________________________________________________________________________
5
6
7
_______________________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________
II. EXPORT
(This consists of ____________ pages)
Sl.No. __________ (EXP)
Port of Registration _________________
Issued to
__________________________________
__________________________________
Date of Issue ___________
(Name and full address of the importer)
Materials imported against Licence No. ____________ dated _________ issued by ___________
v744
to the above importer and covered by the list of materials specified under part 'C' of this Certificate
notification of the Government of India, Ministry of Finance (Department of Revenue) No.107 /
95-Customs, dated the 2nd June,1995.
A Bond in terms of the said notification shall be executed before clearance of the
Signature
Date _________________
PART - A
Names and addresses of the factories where the resultant products for export are
manufactured.
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
PART - B
are manufactured.
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
(Part C and D figure in the Import Part in this DEEC)
PART-E
RESULTANT PRODUCTS
___________________________________________________________________________________________________________________
Sl.No. Description
Quality
Quantity
___________________________________________________________________________________________________________________
1
2
3
4
5
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
6
7
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
PART - F
___________________________________________________________________________________________________________________
v745

Sl.No.
Sl.No. of the resultant Name of the Custom

product in part E
House of Shipment
Shipping Bill Name of the Vessel

the vessel
___________________________________________________________________________________________________________________
1
2
3
4
5
__________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
Description as per
FOB Value
export product
the Shipping Bill
in Rs./US$
Officer with name,
& remarks if any
___________________________________________________________________________________________________________________
6
7
8
9
10
___________________________________________________________________________________________________________________
___________________________________________________________________________________________________________________
PART - H
Type of Licence _______________ Licence No. ___________________ Date ___________
____________________
___________________ ___________________
_____________________________________________________________________________________________________________________________________
Sl.No. Sl.No. of Part C
Description
Quantity Imported
F.O.B. Value
In Rs./In
equivalent
US $
___________________________________________________________________________________________________________________
1
2
3
4
5
___________________________________________________________________________________________________________________
_______________________________________________________________________________________
_____________________________________________________________________________________________________________________
Description
Quantity Exported
F.O.B. Value
In Rs./In
equivalent
US $
____________________________________________________________________________________________________________________________
1
2
3
4
5
__________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________
1. I/We hereby declare that the information given in this statement is correct.
2. Export goods were manufactured using materials imported under this certificate.
3. Duties on materials not used, in the export product have been paid as per details in Part G.
Signature ______________________________
v746

Designation ____________________________
Full Address____________________________
I have examined the applicant firm's actual imports and exports as given above and
find them as correct.
Signature ______________________________
Seal __________________________________
Membership No. ________________________
______________________________________________________________________________________________________________________

Material Imported against a Value Based Advance Licence, issued on or after 19th September, 1995. [Notfn. No. 148/95-Cus., dt. 19.9.1995 as amended by Notfn. Nos. 29/96, 92/
97, 51/99, 121/99, 120/00, 30/01, 122/01, 113/02 and 125/02].
1962 (52 of 1962), the Central Government,being satisfied that it is necessary in the public interest
so to do, hereby exempts materials imported into India, against a Value based Advance Licence
(hereinafter referred to as the said licence) applied for and issued on or after 19th September,
1995 in terms of paragraph 49 of the Export and Import Policy 1992-1997, with an obligation to
export products specified in the Table annexed to this notification, from the whole of the duty of
customs leviable therein which is specified in the First Schedule to the Customs Tariff Act, 1975
(51 of 1975) and from the whole of the additional duty leviable thereon under section 3 of the
said Customs Tariff Act, subject to the following conditions, namely:(i)
that the materials imported are covered by a Value based Duty Exemption Entitlement
Certificate (hereinafter referred to as the said certificate) issued by the Licensing Authority in the
(ii)
such surety or security and in such form and for such sum as may be specified by the Assistant
Commissioner of Customs or Deputy Commissioner of Customs binding himself to pay on
demand an amount equal to the duty leviable but for the exemption on the imported materials in
respect of which the conditions specified in this notification have not been complied with, together
with interest at the rate of fifteen per cent per annum from the date of clearance of the said
materials.
(As per Sec.120(1) of Finance Bill, 2003, the rate of fifteen per cent is applicable w.e.f. 19.9.1995)
Provided that the bond shall not be necessary in respect of imports made after discharge
of export obligation in full;
(iii)
customs at the time of clerance for debit;
(iv)
Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Nagapattinam,Okha and Mundra or through any
v747
of the airports at Ahmedabad, Bangalore, Bhubaneshwar, Mumbai, Calcutta, Coimbatore, Delhi,

Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur and Cochin or through any
of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur,
Hyderabad, Jaipur, Jalandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur
(Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad
(Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem, Malanpur,
Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwada, Pondicherry and Gari
Harsaru or through the Land Customs Station at Ranaghat, Singhabad and Raxaul.
Airport, or Inland Container Depot or through a Land Customs Station.
(v)
or within such extended period as may be granted by the Licencing Authority by exporting
products manufactured in India which are specified in Part 'E' of the said certificate and also
specified in the Table annexed to this notification (hereinafter referred to as export product) and
in respect of which,(a)
facility under *rule 18 or rule 19 of the Central Excise (No.2) Rules, 2001 of
the said rules has not been availed; and
(b)
drawback has not been claimed either under section 74 of the Customs Act,
1962 (52 of 1962) or the Customs and Central Excise Duties Drawback Rules, 1995;
(vi)
that the importer produces evidence of discharge of export obligation to the satisfaction of
the Assistant Commissioner of Customs or Deputy Commissioner of Customs within a period of
30 days of the expiry of period allowed for fulfilment of export obligation, or within such extended
period as the said Assistant Comissioner of Customs or Deputy Commissioner of Customs may
allow;
(vii)
exempt materials shall not be disposed of or utilised in any manner, except for utilisation
in discharge of export obligation, or for replenishment of such materials and the materials so
replenished shall not be sold or transferred to any other person.
Explanation:- In this notification, (i)
"Export and Import Policy 1992-97" means the Export and Import Policy 1 April 199231 March, 1997 published vide Public Notice of the Government of India in the Ministry of
Commerce No.1-ITC(PN)/92-97, dated the 31st March, 1992, as amended from time to time.
(ii)
section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer
authorised by him to grant a licence under the said Act;
(iii)
and parts required for manufacture of export product, and
(b)
TABLE
v748

Sr. No.
1.
2.
Export product
Leather garments
Textile garments including knitwear.
THE SCHEDULE
PART - 1
(IMPORT)
(This consists of_____________ pages)
Serial No. _______________(IMP)
Date of issue __________
Port of registration: ________________
Issued to
____________________________________
____________________________________ (name and full address of the licencee)
Materials imported against Advance Licence No.___________________dated the
__________issued by _______________ to the above importer and covered by the list of
materials specified under Part 'C' of this Certificate would be eligible for exemption from
customs duties subject to the conditions specified in the notification of the Government of
India, Ministry of Finance, Department of Revenue No.148/95-Customs dated the 19th September, 1995.
A bond in terms of the said notification shall be executed before clearances of the
Signature
Date:
PART A
Names and addresses of the factories where the resultant products for exports are
manufactured.
_________________________________________________________________________________________________________________
_________________________________________________________________________________________________________________
PART B
Names and addresses of the factories where the ancillaries to the resultant products for
exports are manufactured.
_________________________________________________________________________________________________________________
v749
_________________________________________________________________________________________________________________
PART C
_________________________________________________________________________________________________________________
Quantity
CIF Value in S.No. of the
charateristics
Indian Rs. & resultant
in equivalent products in
US $
Part E
__________________________________________________________________________________________________________________
1
2
3
4
5
6
7
__________________________________________________________________________________________________________________
_____________________________________________________________________________________________
Total CIF Value Rs................
PART D
________________________________________________________________________________________________________________
S.No. No. of
Bill of Entry No.
Description Quantity
CIF
the materials
date and
and net
Value
in Part C
Customs House
weight
of import
______________________________________________________________________________________________________________________________
1
2
3
4
5
6
____________________________________________________________________________________________________________________________
_________________________________________________________________________________________________________
Rate of duty
Amount of
Signature of the
duty
Name,
Tariff Act, 1975 and
(i) Basic
Designation and Seal
Heading No. in the
(ii) Additional
Schedule to the Central
Excise Tariff Act,
1985 for levy of
Additional Duty.
_________________________________________________________________________________________________________
7
8
9
10
_______________________________________________________________________________________________________________________
v750
__________________________________________________________________________________________________________________
PART G
Duties paid on materials in respect of which the condition of notification are not complied with
___________________________________________________________________________________________________________
S.No. S.No. in
Description
Rate of duty
Amount
Part D
Quantity and leviable
of
of duty
of the Customs
under
Value of
i) Basic
i) duty
paying
Officer
which the materials
import of on which
the mate- duty has been
rials has
paid
been
entered
___________________________________________________________________________________________________________
1
2
3
4
5
6
7
___________________________________________________________________________________________________________
_____________________________________________________________________________________________________________
PART-2
(EXPORT)
Sl.No......... (EXP)
.............................
Issued to
.............................................................
.............................................................
Date of issue
Materials imported against Licence No. .......................... dated ................... issued by

..................... to the above importer and covered by the list of materials specified under part 'C'
of this certificate would be eligible for exemption from custom duties subject to the conditions
specified in the notification of the Government of India, Ministry of Finance, Department of
Revenue No. 148/95-Customs, dated the 19th September, 1995.
A Bond in terms of the said Notification, shall be executed before clearances of the
Signature
v751

Date
PART - A
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
PART - B
are manufactured.
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
(Part C and D figures in the Import Part of this DEEC)
PART - E
RESULTANT PRODUCTS
_________________________________________________________________________________________________________
Sl.No. Description
Sr.No. in Table to
Quality
Technical
Notification No.
Characteristics
148/95-Customs
_________________________________________________________________________________________________________
1
2
3
4
5
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
Quantity
S.No. of the materials in PartC
_________________________________________________________________________________________________________
6
7
8
__________________________________________________________________________________________________________________________________________________________________________________________________________________
_________________________________________________________________________________________________________
PART - F
_________________________________________________________________________________________________________
Name of the Customs Shipping Bill No.
Name of the
resultant product
House of Shipment
and Date
vessel and
of the in Part E
outward entry
of the vessel
_________________________________________________________________________________________________________
v752
1
2
3
4
5
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
Description as
FOB
export product
per the Shipping
value in
Officer with name,
Bill
Rs./US $
& remarks if any
_________________________________________________________________________________________________________
6
7
8
9
10
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
PART - H

_________________________________________________________________________________________________________
Sl.No. Sl.No. of
Description
Quantity
C.I.F. Value
part C
Imported
In Rs./In Equivalent
US $
_________________________________________________________________________________________________________
1
2
3
4
5
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
Sl.No. Sl.No. in
Description
Quantity
F.O.B. Value
part E
Exported
US $
_________________________________________________________________________________________________________
1
2
3
4
5
_________________________________________________________________________________________________________
1..
2.
I/We hereby declare that no benefit under rule 12(1)(b)/13(1)(b) of the Central Excise
Rules, 1944 has been availed in respect of exports made under DEEC.
Signature
Designation
Full Address
correct.
Signature
v753

Seal
Membership No.

Material imported against Advance Licence issued on or after 19th September, 1995, and
covered by a Quantity Based Duty Exemption Entitlement Certificate.
[Notifn. No.149/95 - Cus. dt.19.9.1995 as amended by Notifn. Nos. 162/95, 30/96, 71/96, 93/97,
51/99, 121/99, 120/00, 30/01, 122/01,113/02 and 125/02.]
so to do, hereby exempts materials imported into India, against an Advance Licence applied for
and issued on or after 19th September, 1995, with an obligation to export products specified
in the Table annexed to this notification hereinafter referred to as the said licence), from the whole
of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975) and from the whole of the additional duty leviable thereon under section
3 of the said Customs Tariff Act, subject to the following conditions, namely:(i)
that the materials imported are covered by a Quantity Based Duty Exemption
Entitlement Certificate (hereinafter referred to as the said certificate) issued by the
Licencing Authority in the form specified in the schedule annexed to this notification,
in respect of the value, quantity, description, quality and technical characteristics:
Provided that where quantity for a particular description of materials cannot be imported
within the specified value under the said certificate, the Commissioner of Customs
may allow adjustment of individual value within the total value;
(ii)
Assistant Commissioner of Customs or Deputy Commissioner of Customs binding
himself to pay on demand an amount equal to the duty leviable, but for the exemption,
on the imported materials in respect of which the conditions specified in this notification
Provided that the bond shall not be necessary in respect of imports made after the
(As per Sec.120(1) of Finance Bill 2003 the rate of fifteen per cent is applicable w.e.f. 19.9.1995)
(iii)
(iv)
Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Naggapatinam, Okha and
Mundra and or through any of the airports at Ahmedabad, Bangalore, Bhubaneshwar,
Mumbai, Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum,
Varanasi, Nagpur and Cochin or through any of the Inland Container Depots at Agra,
v754
Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jalandhar,

Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat,
Tirupur, Varanasi. Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad
(Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem,
Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwada,
Pondicherry and Garhi Harsaru or through the Land Customs Station at Ranaghat,
Singhabad and Raxaul.
(v)
or within such extended period as may be granted by the Licensing Authority by
exporting products manufactured in India which are specified in Part E of the said
certificate and also specified in the Table annexed to this notification (hereinafter
referred to as export product) and in respect of which facility under *rule 18 or rule 19
of the C.Ex.,(No.2) Rules, 2001 has not been availed in respect of materials permitted
under the said licence; except the benefit under notification of the Government of India
in the Ministry of Finance (Department of Revenue) No.49/94-C.E. (N.T.) dated the
22nd September, 1994;
(vi)
a period of 30 days of the expiry of period allowed for fulfilment of export obligation,
or within such extended period as the said Assistant Commissioner of Customs or
Deputy Commissioner of Customs may allow;
(vii)
in discharge of export obligation or for replenishment of such materials and the
materials so replenished shall not be sold or transferred to any other person.
(viii)
that in relation to products specified at Serial No. 4 of the table to this notification
(a)
Exporter and the supporting Manufacturer binding them selves jointly and
severally to comply with the conditions specified in this notification, and
(b)
except materials are utilised in the factory of such supporting manufacturer in

terms of condition (vii)
Explanation:- In this notification,(1)
Advance Licence: means Quantity Based Advance Licence issued in terms of

paragraph 50 and Quantity Based Intermediate Licence issued under paragraph 55 of the
v755
Export and Import Policy 1 April 1992 - 31 March 1997 published vide Public Notice of the
Government of India in the Ministry of Commerce No.1-ITC (PN)/92-97 dated the 31st
March, 1992, as amended from time to time.
(ii)
section 6 of the Foreign Trade (Development and Regulations) Act, 1992 (22 of
1992) or an officer authorised by him to grant a licence under the said Act.
(iii)
materials means(a)
and parts required for manufacture of export product and packaging materials required
for packing of export product, which in case of a Quantity based Advance Intermediate
Licence, includes for manufacture and supply to holder of a Special Imprest Licence
for producing final goods referred to in sub-clauses (b), (c) and (d) of clause (iii) of the
Explanation, in the notification of the Government of India in the Ministry of Finance
(Department of Revenue) No.128/94-Customs, dated the 10th June, 1994.
TABLE
Sr. No.
1.
2.
3.
4.
Export product
Leather garments
Textile garments including knitwear.
All Products for export of which Advance
Licence is issued to a manufacturerexporter on an application made on or
after 1st December, 1995
All products for export of which Advance
Licence is issued to a merchant exporter
on an application made an or after 10th
Sept.' 1996

THE SCHEDULE
PART - 1
(IMPORT)
(This consists of _______________ pages)
Serial No. _______________(IMP)
Date of issue _______________
Port of registration: ____________________
Issued to
____________________________________
____________________________________ (name and full address of the licencee)
Materials imported against Licence No._______________dated the __________ issued by __________________to the above importer and covered by the list of materials
specified under Part 'C' of this Certificate would be eligible for exemption from customs duties
Finance, Department of Revenue No.149/95-Customs dated the 19th September, 1995.
v756
A Bond in terms of the said notification shall be executed before the clearance of the goods
from the Customs.
Signature
Date:
PART A
_________________________________________________________________________________________________________________
__________________________________________________________________________________________________________
PART B
Names and addresses of the factories where the ancillaries to the resultant products for export are
manufactured.
_________________________________________________________________________________________________________________
_________________________________________________________________________________________________________________
PART C
_________________________________________________________________________________________________________________
Quantity
charateristics
US $
Part E
__________________________________________________________________________________________________________________
1
2
3
4
5
6
7
__________________________________________________________________________________________________________________
_____________________________________________________________________________________________
PART D
________________________________________________________________________________________________________________
S.No. Sl. No. of
Bill of Entry No.
CIF
the materials
date and
and net
Value
in Part C
Customs House
weight
of Import
______________________________________________________________________________________________________________________________
v757
1
2
3
4
5
6
____________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________
_________________________________________________________________________________________________________
Rate of duty
Amount of
Signature of the
duty
Name,
(i) Basic
Designation and Seal
Heading No. in the
(ii) Additional
Excise Tariff Act,
1985 for levy of
Additional Duty
_________________________________________________________________________________________________________
7
8
9
10
_______________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________
PART G
Duties paid on materials in respect of which the conditions of the said notification are not
complied with
___________________________________________________________________________________________________________
S.No. S.No. in
Descriptions Rate of duty
Amount
Part D
of
of duty
of the
under
value of
i) Basic
i) duty
paying
Customs Officer
which the materials
import of on which
the mate- duty
rials has
paid
been
entered
___________________________________________________________________________________________________________
1
2
3
4
5
6
7
v758
__________________________________________________________________________________________________________
_____________________________________________________________________________________________________________
PART-2
(EXPORT)

Sl.No......... (EXP)
................
Issued to
.............................................................
.............................................................
Date of issue
Materials imported against Licence No. .................... dated ..................... issued by ......................
to the above importer and covered by the list of materials specified under part 'C' of this certificate would be eligible for exemption from custom duties subject to the conditions specified in
the notification of the Government of India, Ministry of Finance, Department of Revenue No.
149/95-Customs, dated the 19th September, 1995.
...................................... months from the date of issue of licence.
A Bond in terms of the said Notification, shall be executed before clearances of the
Signature
Date
PART - A
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
PART - B
are manufactured.
__________________________________________________________________________________________
_________________________________________________________________________________________________________
(Part C and D figure in the Imports Part of this DEEC)
PART - E
RESULTANT PRODUCTS
_________________________________________________________________________________________________________
Sl.No. Description
Sr.No. in the Table to
Quality
Technical
v759
Notification No.
Characteristics
149/95-Customs
_________________________________________________________________________________________________________
1
2
3
4
5
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
Quantity
_________________________________________________________________________________________________________
6
7
8
__________________________________________________________________________________________________________________________________________________________________________________________________________________
_________________________________________________________________________________________________________
PART - F
_________________________________________________________________________________________________________
Name of the
resultant product
House of Shipment
and Date
vessel and
in Part E
outward entry
of the vessel
_________________________________________________________________________________________________________
1
2
3
4
5
_________________________________________________________________________________________________________
___________________________________________________________________________________________________
Quantity
Net weight of
Description as
FOB
the product
per the Shipping
value in
Officer with name,
Bill
Rs./US $
& remarks if any
_________________________________________________________________________________________________________
6
7
8
9
10
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
PART - H
Statement of Imports and Exports/Supply Made
_________________________________________________________________________________________________________
Sl.No. Sl.No. of
Description
Quantity
C.I.F. Value
part C
Imported
In Rs./ In Equivalent
US $
_________________________________________________________________________________________________________
1
2
3
4
5
_________________________________________________________________________________________________________
________________________________________________________________________________________________________
Details of Export Made
_________________________________________________________________________________________________________
Sl.No. Sl.No. of
Description
Quantity
FOB. Value
part E
Exported
In Rs./ In Equivalent
US $
_________________________________________________________________________________________________________
v760
1
2
3
4
5
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
1.
2.
I/We hereby declare that no benefit under rule 12(1)(b)/13(1)(b) of the Central Excise
Rules, 1944, except for the benefit under Notification No.49/94-CE(NT), dt. the 22nd September, 1994, has been availed in respect of exports made under this DEEC.
Signature
Designation
Full Address
correct.
Signature
Seal
Membership No.
Imports against Special Value Based Advance Licence [Notfn. No. 104/93-Cus., dt. 16.3.1993 as amended by Notfn. Nos. 142/93, 182/94, 101/95
and 105/95]
interest so to do, hereby exempts materials imported into India, against Special Value Based
Advance Licence (hereinafter referred to as the said licence) issued on or before 30th April,
1995 in terms of Government of India, Ministry of Commerce, Notification No.39(N-7)/92-97,
dated the 27th August, 1992 issued under paragraph 3 of the Export and Import Policy, 1 April
1992 - 31 March, 1997, published vide Public Notice of the Government of India in the Ministry
of Commerce, No.1-ITC(PN)92-97, dated the 31st March, 1992, as amended from time to time,
from the whole of the duty of customs leviable thereon which is specified in the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty leviable
thereon under section 3 of the said Customs Tariff Act, subject to the following conditions,
namely:(i)
that the materials imported are covered by a Value Based Duty Exemption Entitlement
Certificate (hereinafter referred to as the said certificate), issued by the Licencing
Authority in the form specified in the Schedule annexed to this notification;
(ii)
that the importer, at the time of clearance of the imported materials -

(a)
(b)
(c)
(iii)
(iv)
(v)
v761
produces proof of having executed a bond or a legal undertaking before the

Licensing Authority for complying with the conditions of this notification; and
produces makes a declaration before the Assistant Commissioner of Customs
or Deputy Commissioner of Customs that he shall pay on demand an amount
equal to the duty leviable but for the exemption, on the imported materials in
respect of which the conditions specified in this notification have not been
complied with;
produces the said licence and the said certificate for debit by the proper officer
of customs.
that the imports and exports are undertaken from sea ports at Bombay Calcutta, Cochin,
Kandla, Bangalore, Marmgoa, Madras, Nhava Sheva, Paradeep, Tuticorin and
Vishakapatnam or through any of the airports at Ahmedabad, Bangalore, Bombay,
Calcutta, Delhi Jaipur, Varanasi, Srinagar, Trivandrum, Hyderabad and Madras or
through any of the inland container depots at Bangalore, Coimbatore, Delhi, New
Gauhati Goods Shed, Moradabad, Ludhiana and Hyderabad;
to such conditions as may be specified by him permit imports and exports form any
other sea port, airport, land customs station or inland container depot;
that the export obligation is discharged, within the period specified in the said certificate
or within such extended period as may be granted by the Licensing Authority, by
exporting goods manufactured in India in respect of which (a)
input stage credit has not been obtained under rule 56-A or rule 57-A of the
Central Excise Rules, 1944 (hereinafter referred to as the said rules);
(b)
facility, under rule 191A or rule 191B as in force immediately before the 1st
October, 1994, or rule 12(1)(b) or rule 13(1)(b) of the said rules, has not been
availed; and",
(c)
drawback has not been claimed either under section 74 of the Customs Act,,
1962 or under the Customs and Central Excise Duties Drawback Rules, 1971;
exempt materials shall be utilised only for discharge of export obligation and no part
thereof shall be disposed of in any other manner.
Explanation.- In this notification, (i)

Licensing Authority means the Director General of Foreign Trade
appointed under the Foreign Trade (Development and Regulation) Act, 1992
Act;
(ii)
materials means (a) fabrics to be actually used in the manufacture of garments to be exported
as specified in Part E, under the heading II EXPORT, of the said
certificate; and
(b) Trimmings and embelishments, not exceeding 25% of the value of
fabrics actually imported, namely:1.
Buckles, hooks and bars.
v762
2.
Collarstags, Collar patties, butterfly, shoulder pads and other garment

stags including plastic stays.
3.
Paper patterns/plastic patterns.
4.
Polyester button blanks, polyester buttons, pearl buttons, plastic
buttons, chalk buttons, horn buttons, metal buttons.
5.
Labels including woven, printed stickers, stone stickers, self-adhesive
metal labels, rubberised labels and woven tapes.
6.
Studs.
7.
Tags, Tag guns, tag gun needles.
8.
Vapoprint transfer papers.
9.
Thermoplastic transfer papers.
10. Fusible embroidery motifs or prints.
11. Elastic cloth in running length.
12. Laces.
13. Lining and interlining materials.
14. Sewing thread including all types of embroidery threads.
15. Elastic tape and webbing (including heat resisting rubber tape) and book
tapes.
16. Polywadding.
17. Buttons.
18. All types of fasteners including snap fasteners and press fasteners.
19. Zip fasteners (slide fasteners).
20. Badges including embroidered badges.
21. Elastic bands.
22. Stones, sequins and beads required for embroidery.
23. Qilted wadding.
THE SCHEDULE
I. IMPORT
(This consists of ........................... pages)
Sl.No............................... ............... (IMP)
Date of issue ....................
Port of Registration ..................................
Issued to
____________________________________________________________ (name and full)
______________________________________________________________ address of
_____________________________________________________________ the importer)
Materials imported against Licence No............ dated ......... issued by ................. to the above
importer and covered by the list of materials specified under Part C of this Certificate would
be eligible for exemption from Customs duties subject to the conditions specified in the
notification of the Government of India, Ministry of Finance (Department of Revenue), No.104/
93-Customs dated the March, 1993.
The importer shall make the exports in terms of the said Notification within ................
A Bond/Legal Undertaking, in terms of the said notification, for Rs.................... shall be
executed with .................... ( licensing authority), before clearances of the goods from the
customs.
v763
Signature
Date
Bond/Legal undertaking executed on........ for Rs........... (Rupees..............) and registered under
Sl.No........... with this office.
It has been verified that the export obligation has been discharged in full. Therefore
(strike off inapplicable portion)
Signature
Date
PART - A
Name and addresses of the factories where the resultant products for export are
manufactured.
PART - B
Name and addresses of factories where the ancillaries to the resultant products for
export are manufactured.
PART - C
List of Items of Import
______________________________________________________________________________________________________
Sl.No. Item of import
Quality
Technical
Characteristics
______________________________________________________________________________________________________
1
2
3
4
______________________________________________________________________________________________________
______________________________________________________________________________________________________
Quantity
CIF Value in indian Rs.
and equivalent US $
products in Part E
______________________________________________________________________________________________________
5
6
7
______________________________________________________________________________________________________
v764
______________________________________________________________________________________________________
Total Value =
PART - D
Particular of Import of Materials
______________________________________________________________________________________________________
Bill of Entry No.
Description
Quantity and
in Part - C
date and Customs
net weight
House of Import
______________________________________________________________________________________________________
1
2
3
4
5
______________________________________________________________________________________________________
______________________________________________________________________________________________________
______________________________________________________________________________________________________
CIF
Signature of
Value Heading No. of the First Schedule
Rate of Duty
Amount
the Customs
to Customs Tariff Act, 1975 and
(i) Basic
of duty
Officer with
Heading No. in the Schedule to
(ii) Aux.
Name
the Central Excise Tariff Act, 1985
(iii)Additional
Designation
for levy of Additional Duty.
and seal.
______________________________________________________________________________________________________
6
7
8
9
10
______________________________________________________________________________________________________
______________________________________________________________________________________________________
PART - G
Duties paid on Materials in Respect of which the condition of said notification are not
complied with
______________________________________________________________________________________________________
Sl. Sl. No. in part D under
Description Quantity and
Rate of duty leviable
No. which the import of the
value of Materials on
(i) Basic
materials has been entered.
which duty paid.
(ii) Auxillary
(iii)Additional
______________________________________________________________________________________________________
1
2
3
4
_____________________________________________________________________________________________________
______________________________________________________________________________________________________
Amount of
Particulars of duty
Signature of the
(i) Duty
paying documents
Customs Officer
(ii) Interest
______________________________________________________________________________________________________
5
6
7
v765
______________________________________________________________________________________________________
______________________________________________________________________________________________________
II.Export
Sl.No ............................................. (Exp)
Date of issue
..................
Issued to
_______________________________________________________ (Name and full address
______________________________________________________________ of the importer)
Materials imported against Licence No............ dated......... issued by ................to the above importer
and covered by the list of materials specified under part C of this certificate would be eligible
for exemption from Custom duties subject to the conditions specified in the notification of the
Government of India, Ministry of Finance, Department of Revenue No.104/93-customs dated the
16.3.1993.
The importer shall make the exports in terms of the said Notification within ............... months
from the date of clearances of issue of the said licence.
A Bond/Legal Undertaking, in terms of the said Notification, for Rs............. shall be executed
with ................ (licensing authority), before clearance of the goods from the Customs.
Signature
Seal of licencing authority
Date
Bond/Legal undertaking executed on ............. for Rs........ (Rupees ...................) and registered
under Sl.No......... with this office.
It has been verified that the export obligation has been discharged in full. Therefore
Signature
Date
PART - A
Name and address of the factories where the resultant product for export are manufactured.
_____________________________________________________________________________________________
_____________________________________________________________________________________________
PART - B
Name and address of factories where the ancillaries to the resultant products for export are
manufactured.
v766
_____________________________________________________________________________________________
_____________________________________________________________________________________________
PART - E
RESULTANT PRODUCTS
______________________________________________________________________________________________________
Sl. No. Description
Quality
Technical Characteristic
______________________________________________________________________________________________________
1
2
3
4
______________________________________________________________________________________________________
______________________________________________________________________________________________________
Quantity
FOB value in
S.No. of the materials
Rs./US $
in Part-C
______________________________________________________________________________________________________
5
6
7
______________________________________________________________________________________________________
______________________________________________________________________________________________________
PART - F
______________________________________________________________________________________________________
Sl.
Sl. No. of the resultant Name of the Custom Shipping Bill Name of the vessel
No.
product in Part E
House of Shipment
the vessel
______________________________________________________________________________________________________
1
2
3
4
5
______________________________________________________________________________________________________
______________________________________________________________________________________________________
Description
FOB value
export product
as per the
in Rs./US $
Officer with name
Shipping Bill
& remarks if any.
______________________________________________________________________________________________________
6
7
8
9
10
______________________________________________________________________________________________________
____________________________________________________________________________________________________
PART - H
Type of Licence : ______________Licence No. _____________ Date : ____________
______________________________________________________________________________________________________
Sl.
Sl.No. of
Description
Quantity
C.I.F. value in Rs. in
v767
No.
part C
Imported equivalent US $
______________________________________________________________________________________________________
1
2
3
4
5
______________________________________________________________________________________________________
______________________________________________________________________________________________________
______________________________________________________________________________________________________
Sl.
Sl. No. in
Description
Quantity
F.O.B. value in Rs
No.
Part E
exported
In equivalent US $
______________________________________________________________________________________________________
1
2
3
4
5
______________________________________________________________________________________________________
______________________________________________________________________________________________________
1. I/We hereby declare that the information given in this statement is correct.
2. I/We hereby declare that no benefit under rule 56A/57A/191A/191B as in force
immediately before the 1st October, 1994, or under rule 57A/12(1)(b)/13(1)(b)" of the Central
Excise Rules, 1944 has been availed of in respect of exports made under this DEEC.
3. I/We hereby further declare that no drawback has been claimed either under Section 74
of the Customs Act, 1962 or under the Customs and Central Excise Duties Drawback Rules, 1971.
Signature_____________________________
Name of the signatory_____________________
Designation___________________________
Full Address ___________________________
Certificate by Chartered Accountant/Cost Accountant.
correct.
Signature
Seal
Membership No.
____________________________________________________________________________________________
Part I
Discharge of Bond
We request that Bond/Legal undertaking No......... may be discharged.
Signature of Importer
Bond/Legal undertaking No.......... registered under Serial No.............. dated.............. for
Rs............. (Rupees...............................) discharged on ........... after having satisfied myself that
all the conditions of the above bond/legal undertaking have been fulfilled.
v768

Office seal
Dated
Signature of licensing authority

Designation

Exemption to goods imported against Value Based Advance Licence [Notifn. No.203/92-Cus.dt. 19.5.1992 as amended by Notifn. Nos.289/92,9/93, 98/93,138/93,
183/93, 105/94, 179/94, 199/94, 82/95 and 101/95].
1962 (52 of 1962) the Central Government, being satisfied that it is necessary in the public
interest so to do, hereby exempts materials imported into India against an Value based Advance
Licence (hereinafter referred to as the said licence) issued on or before 31st March, 1995, in terms
of para 49 of the Export and Import Policy 1 April, 1992 - 31 March, 1997, from the whole of the duty
of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act,
1975 (51 of 1975) and from the whole of the additional duty leviable thereon under section 3 of the
that the materials imported are covered by a Value based Duty Exemption Entitlement
Certificate (hereinafter referred to as the said certificate), issued by the Licensing
authority in the form specified in the Schedule annexed to this notification;
(ii)
produces proof of having executed a bond or a legal undertaking before
theLicensing Authority concerned, for complying with the conditions of this
notification; and
(b)
makes a declaration before the Assistant Commissioner of Customs or Deputy
Commissioner of Customs binding himself to pay on demand an amount
equal to the duty leviable but for the exemption, on the imported materials in
respect of which the conditions specified in this notification have not been
complied with;
Provided that a bond or a legal undertaking and the declaration shall not be necessary in
respect of imports made after discharge of export obligation in full, as evidence by
endorsement of Licensing Authority in the said Certificate;
(iii)
that the said licence and the said certificate is produced before the proper officer of
customs at the time of clearance of imported goods out of customs control;
Provided that no such imported materials shall be permitted clearance under this
notification unless a debit entry has been made,in the said licence and the said certificate,
by the proper officer of customs;
(iv)
that the imports and exports are undertaken from sea ports at Bombay, Calcutta, Cochin,
Kandla, Mangalore, Marmgoa, Madras, Nhava Sheva,Paradeep, Tuticorin and
Visakhapatnam, or through any of the airports at Ahmedabad, Bangalore, Bombay,
Calcutta, Delhi, Jaipur, Varanasi, Srinagar, Trivandrum, Hyderabad and Madras or
through any of the Inland Container Depots at Bangalore, Coimbatore, Delhi, New
Gauhati Goods Shed, Moradabad, Ludhiana and Hyderabad;
Provided that the Commissioner of Customs may by special order and subject to such
conditions as may be specified by him permit imports and exports from any other sea
port, airport, land customs station or inland container depots;
(v)
that the export obligations is discharged, within the period specified in the said certifi-
v769
cate or within such extended period as may be granted by the Licencing Authority, by
exporting goods manufactured in India in respect of which (a)
no input stage credit is obtained under Rules 56A or 57A of the Central Excise Rules,
1944 (hereinafter referred to as the said Rules;
(b)
facility, under rule 191A or rule 191B as in force immediately before the 1st October,
1994, or under rule 12(1)(b) or rule 13(1)(b) of the said Rules, has not been availed;
and",
(c)
drawback has not been claimed either under section 74 of the Customs Act, 1962 or
Customs and Central Excise Duties Drawback Rules, 1971;
(vi)
in discharge of export obligation, before the export obligation under the said licence
has been discharged in full and export proceeds realised;
Provided that Acetic Anhydride in respect of which the benefit of this notification is
claimed shall be utilised by the importer in his own factory or in the factory of any other
manufacturer indicated in the said certificate even after discharge of export obligation
and realisation of export proceeds;
(vii)
where benefit of the notification is sought by a person other than licencee, such benefit
shall be allowed against the said licence and the said certificate only if it bears endorsement of transferability by the Licensing Authority.
for import of Acetic Anhydride except where the licence is endorsed for transferability
before 24th November, 1993, and is transferred to an actual user who undertakes to use
the Acetic Anhydride in his own factory.
(viii)
Notwithstanding anything contained in conditions (vi) and (vii) above, the endorsement
of transferability of disposal of materials shall be allowed in respect of licences issued
for the export of all kinds of writing instruments (including gift sets and refills/nibs) on
fulfilment of export obligation only in favour of manufacturer of writing instruments.
"Export and Import Policy April, 1992 - March 1997" means the
Export and Import Policy 1 April 1992 - March 1997 published vide Public Notice of
the Government of India in the Ministry of Commerce No. 1-ITC(PN)/92-97, dated the
31st March, 1992 as amended from time to time.
(ii) "Licensing Authority" means an authority competent to grant a licence under Imports (Control) Order, 1955 made under the Imports and Exports (Control) Act,
1947 (18 of 1947).
(iii) "Materials" means (a)
raw materials, components, intermediates, consumables,computer
software and parts required for manufacture of export product;
Provided that in the case of electronic goods, and all kinds of writing instruments
(including gift sets and refill/nibs), all export items covered by one serial number in
Standard Input Output and Value Addition norms as contained in Handbook of
Procedures, 1992-97, Volume-II Published, vide Public Notice No.121(PN)/92-97, dated
the 31st March, 1993, of the Government of India in the Ministry of Commerce, shall
be deemed to be single export product.
v770
Provided further that nothing contained in this notification shall apply to import
of Acetic Anhydride against licences issued after 24th November, 1993, except where
such licences together with the quantity required for manufacture of the export product
mentioned therein have been issued with the approval of Advance Licensing Committee in the office of the Director General of Foreign Trade;
(b) spares and mandatory spares, within a value limit of 5% of the value of the
licence, which are required to be exported along with the export product; and
(c) packaging materials required for packing of export product.
THE SCHEDULE
PART - 1
(IMPORT)
(This consists __________________of pages)
Serial No. _______________________
Date of issue _______________
Port of registration: _________________________
This is granted in favour of
____________________________________
____________________________________
Materials imported against Advance Licence No.__________dated the __________issued by ________to the above importer and covered by the list of materials specified under
Part 'C' of this Certificate would be eligible for exemption from customs duties subject to the
conditions specified in the notification of the Government of India, Ministry of Finance, Department of Revenue No.203/92-Customs dated the 19th May, 1992.
A bond/legal undertaking in terms of condition (b) of the said notification for Rs.
_________ shall be executed with ________________________(Licensing authority), before the clearance of the goods from the Customs.
Signature
Date:
Bond (s) / legal undertaking (s) executed on _______for Rs.___________
(Rupees___________________) and registered under S.No._____________with this office.

v771
Signature
Date:
PART A
_____________________________________________________________________________________________
_____________________________________________________________________________________________
PART B
Names and addresses of the factories where the ancillaries to the resultant products
for exports are manufactured.
_____________________________________________________________________________________________
_____________________________________________________________________________________________
PART C
_________________________________________________________________________________________________________________
Sl.No. Item of Import Quantity Technical
Quantity
charateristics
US $
Part B
__________________________________________________________________________________________________________________
1
2
3
4
5
6
7
__________________________________________________________________________________________________________________
_____________________________________________________________________________________________
Total Value=
PART D
PARTICULARS OF IMPORTS (OF MATERIALS)
________________________________________________________________________________________________________________
S.No. S.No. of
Bill of Entry No.
CIF
the materials
and date and name
and net
Value
in Part C
of the Custom House
weight
of import
______________________________________________________________________________________________________________________________
1
2
3
4
5
6
____________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________
_____________________________________________________________________________________________
Rate of duty
Amount of
duty
Officer with designation and
(i) Basic
seal
Heading No. in the
(ii) Additional
(iii) Auxiliary
v772
Excise Tariff Act,

1985 for levy of
additional duty.
_________________________________________________________________________________________________________
7
8
9
10
_______________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________
PART G
Duties paid on materials in respect of which the condition of the said notification are not complied with
___________________________________________________________________________________________________________
S.No. S.No. in
Amount
Part D
of
of duty
of the
under
value of
i) Basic
i) duty
paying
Customs
Officer
which the materials
import of on which
iii) Auxiliary
the mate- duty
rials has
paid
been
entered
___________________________________________________________________________________________________________
1
2
3
4
5
6
7
___________________________________________________________________________________________________________
____________________________________________________________________________________________________________
PART-2
(EXPORT)
Sl.No................................................. (EXP)
Issued to
.............................................................
.............................................................
Date of issue ................
Materials imported against Licence No. ................. dated ................ issued by

....................................... to the above importer and covered by the list of materials specified
under part 'C' of this certificate would be eligible for exemption from custom duties subject to the
conditions specified in the notification of the Government of India, Ministry of Finance, Department of Revenue No. 203/92-Customs, dated the 19th May, 1992.
A Bond/Legal Undertaking, in terms of the said Notification, for Rs.
v773
....................................... shall be executed with ....................................... (licensing authority), before

clearances of the goods from the customs.
Signature
Date
Bond/Legal under taking executed on ....................................... for Rs. .......................................
(Rs. .............................................. ) and registered under Sl.No. .......................... with this office.
It has been verified that the export obligation has been discharged in full. Therefore requirement
of Bond/Legal undertaking is waived.
Signature
Date
PART - A
Name and address of the factories where the resultant products for export are manufactured
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
PART - B
Name and address of factories where the ancillaries to the resultant products for export
are manufactured.
_________________________________________________________________________________________________________
________________________________________________________________________________________________________
PART - E
RESULTANT PRODUCTS
_________________________________________________________________________________________________________
Sl.No. Description
Quality
_________________________________________________________________________________________________________
1
2
3
4
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
Quantity
S.No. of the materials in PartC
_________________________________________________________________________________________________________
5
6
7
__________________________________________________________________________________________________________________________________________________________________________________________________________________
v774
_________________________________________________________________________________________________________
PART - F
_________________________________________________________________________________________________________
Name of the
resultant product
House of Shipment
and Date
vessel and
in Part E
outward entry
of the vessel
_________________________________________________________________________________________________________
1
2
3
4
5
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
Description as
FOB
export product
per the Shipping
value in
Officer with name,
Bill
Rs./US $
& remarks if any
_________________________________________________________________________________________________________
6
7
8
9
10
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
PART - H
Licence No.
Date:
..............................
Type of Licence: ..............................

..............................
..............................
..............................
..............................
_________________________________________________________________________________________________________
Sl.No. Sl.No. of
Description
Quantity
C.I.F. Value
part C
Imported
US $
_________________________________________________________________________________________________________
1
2
3
4
5
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
Sl.No. Sl.No. of
Description
Quantity
C.I.F. Value
part E
Exported
v775
US $
_________________________________________________________________________________________________________
1
2
3
4
5
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
1.
2.
I/We hereby declare that no benefit under rule 56A/57A/191A/191B as in force immediately before the 1st October, 1994, or under rule 57A/12(1)(b)/13(1)(b) of Central Excise
Signature
Designation
Full Address

I have examined that applicant firm's actual imports and exports as given above and find them as
correct.
Signature
Seal
Membership No.
_________________________________________________________________________________________________________
PART - I
We have discharged the prescribed export obligation and the sale proceeds have been realized in
full. We request that the licence and the DEEC may please be made transferrable.
DEEC is made transferrable
Signature
Designation
Full Address
Signature

Exemption to materials Imported Against Quantity Based Advance Licence [Notfn. No. 204/92-Cus., dt. 19.5.1992 as amended by Notfn. Nos. 248/92, 290/92, 99/93,
139/93, 159/93,183/93, 105/94, 136/94, 180/94, 82/95, 101/95 and 32/98].
Act, 1962 (52 of 1962) the Central Government, being satisfied that it is necessary in the public
issued on or before 31st March, 1995 (hereinafter referred to as the said licence) from the
whole of the duty of customs leviable thereon which is specified in the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty leviable
v776
thereon under section 3 of the said Customs Tariff Act, subject to the following condtions,
namely:(i)
that the materials imported are covered by a Quantity Based Duty Exemption Entitlement
Certificate (hereinafter referred to as the said certificate), issued by the Licensing authority in
the form specified in the Schedule annexed to this notification, in respect of the value, quantity,
description, quality and technical characteristics :
Provided that where quantity allowed for a particular description of materials cannot be
imported within the specified value under the said Certificate, the Commissioner of Customs may
allow adjustment of individual value within the total value;
(ii)
produces proof of having executed a bond or a legal undertaking before the

Licensing Authority concerned, for complying with the conditions of this notification; and
(b)
makes a declaration before the Assistant Commissioner of Customs binding

himself to pay on demand an amount equal to the duty leviable but for the
exemption, on the imported materials in respect of which the conditions
specified in this notification have not been complied with;
Provided that a bond or a legal undertaking and the declaration shall not be
necessary in respect of imports made after discharge of export obligation in full, as
evidence by endorsement of Licensing Authority in the said Certificate;
(iii)
that the said licence and the said certificate is produced before the proper officer of
customs at the time of clearance of imported goods out of customs control:
Provided that no such imported materials shall be permitted clearance under this notification unless a debit entry has been made,in the said licence and the said certificate, by the
proper officer of customs;
(iv)
Kandla, Mangalore, Marmgoa, Madras, Nhava Sheva,Paradeep, Tuticorin and Visakhapatnam,
or though any of the airports at Ahmedabad, Bangalore, Bombay, Calcutta, Delhi, Jaipur, Varanasi,
Srinagar, Trivandrum, Hyderabad and Madras or through any of the Inland Container Depots at
Bangalore, Coimbatore, Delhi, New Gauhati Goods Shed, Moradabad, Ludhiana and Hyderabad;
conditions as may be specified by him permit imports and exports from any other sea port,
airport, land customs station or inland container depots;
(v)
that the export obligations is discharged, within the period specified in the said certificate
or within such extended period as may be granted by the Licencing Authority or the Director
General of Foreign Trade, by exporting goods manufactured in India in respect of which facility
under rule 191A or 191B as in force immediately before the 1st October, 1994, or rule 12(1)(b)
or rule 13(1)(b) of the Central Excise Rules, 1944, has not been availed in respect of materials
permitted under the said licence, except the benefit under notification of the Government of
India in the Ministry of Finance (Department of Revenue) No.49/94-CE-NT dated the 22nd
September, 1994;
"(vi)(a) that the facility of sale or transfer of materials or transfer of the said licence shall not be
available in respect of those materials which are permitted for import under the said licence and
for which the credit of Central Excise duty or Additional Customs duty has been availed under
Rule 56A or Rule 57A of the Central Excise Rules, 1944; and
v777
(b)
the facility provided in sub-para (a) above shall be applicable only to a manufacturer
exporter or to an exporter who has declared a supporting manufacturer and the name of the
supporting manufacturer so declared appears on the said licence."
(vii)
discharged in full and export proceeds realised;
Provided that the materials imported against an Advance Intermediate Licence issued
after 31st March, 1993, shall not be disposed of after the discharge of export obligation and
realisation of sale proceeds and such materials may be utilised by the importer for manufacture
of any other goods.
Provided that Acetic Anhydride in respect of which the benefit of this notification is
claimed shall be utilised by the importer in his own factory or in the factory of any other
manufacturer indicated in the said certificate even after discharge of export obligation and
realisation of export proceeds;
(viii)
where benefit of the notification is sought by a person other than licencee, such benefit
shall be allowed against the said licence and the said certificate only if it bears endorsement of
transferability of the Licensing Authority.
Provided that no such endorsement of transferability shall be made by the Licensing
Authority on Advance Intermediate Licences issued after 31st march, 1993.
Provided that benefit of this notification shall not be allowed to a transferee of the licence
for import of Acetic Anhydride except where licence is endorsed for transferability before 24th
November, 1993, and is transferred to an actual user who undertakes to use the Acetic Anhydride
in his own factory;
Explanation:- In this notification,(i)
"Advance Licence" means a Quantity Based Advance Licence issued in terms of para
50, Advance Intermediate Licence issued under para 55 or Quantity based Advance Licence
issued under para 72 of the Export and Import Policy April 1992 - March, 1997.
(ii)
"Export and Import Policy April, 1992 - March 1977" means the Export and Import
Policy 1 April 1992 - March 1997 published vide Public Notice of the Government of India in
the Ministry of Commerce No. 1-ITC(PN)/92-97, dated the 31st March, 1992 as amended from
time to time.
(iii)
"Licensing Authority" means an authority competent to grant a licence under Imports
(Control) Order, 1955 made under the Imports and Exports (Control) Act, 1947 (18 of 1947).
(iv)

and parts required for manufacture of export product; or in case of a Quantity based
Advance Intermediate Licence, for manufacture and supply to holder of a Special Imprest
Licence for producing final goods referred to in sub-clause (b), (c) and (d) of clause (iii)
of the Explanation, in the notification of the Government of India in the Ministry of
Finance (Department of Revenue) No.128/94-Customs, dated the 10th June, 1994:
v778
Provided that nothing contained in this notification shall apply to import of

Acetic Anhydride against licences issued after 24th November, 1993, except where
such licences have been issued with the approval of Advance Licensing Committee in
the office of the Director General of Foreign Trade;
(b)
spares and mandatory spares, within a value limit of 5% of the value of the
licence issued upto the 31st March, 1993, which are required to be exported along with
the export product; and
(c)
THE SCHEDULE
PART - 1
(IMPORT)
(This consists__________of pages)
Serial No. _______________(IMP)
Date of issue____________
Port of registration: _______________

Issued to
____________________________________
____________________________________
Materials imported against Advance Licence No.___________dated the ___________
issued by _____________to the above importer and covered by the list of materials specified
under Part 'C' of this Certificate would be eligible for exemption from duty subject to the
conditions specified in the notification of the Government of India in the Department of Revenue No.204/92-Customs dated the 19th May, 1992.
A bond/legal undertaking in terms of condition (b) of the said notification for Rs.
_________shall be executed with ___________(Licensing authority), before the clearance of
the goods from the Customs.
Signature
Sealing of licensing authority
Date:
Bond(s)/legal undertaking(s) executed on ________________for Rs._________
(Rupees_________________) and registered under S.No. _______________with this office.
requirement of Bond/Legal undertaking waived.

v779
Signature
Date:
PART A
Names and addresses of factories where the resultant products for exports are manufactured.
___________________________________________________________________________________________
___________________________________________________________________________________________
PART B
Names and addresses of the factories where the ancillaries to the resultant products for exports are
manufactured.
___________________________________________________________________________________________
___________________________________________________________________________________________
PART C
_________________________________________________________________________________________________________________
Sl.No.
Item of Import Quantity Technical

Quantity
charateristics

US $
Part E
__________________________________________________________________________________________________________________
1
2
3
4
5
6
7
__________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________
PART D
PARTICULARS OF IMPORTS OF MATERIALS
________________________________________________________________________________________________________________
S.No.
S.No. of
the materials
in Part C
Bill of Entry No.

CIF
and date and name
and net
Value
of the Custom House
weight
of import
______________________________________________________________________________________________________________________________
1
2
3
4
5
6
____________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________
_________________________________________________________________________________________________________
Rate of duty
Amount of
Signature of the
v780

duty
(i) Basic
Heading No. in the
(ii) Additional
(iii) Auxiliary
Excise Tariff Act,
1985 for levy of
additional duty.
_________________________________________________________________________________________________________
7
8
9
10
_______________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________
(Part E & F figures in the Export Part of this DEEC)
PART G
Duties paid on materials in respect of which the conditions of the said notification are not
complied with
___________________________________________________________________________________________________________
S.No. S.No. in
Amount
Particulars Signature of the
Part D
of
of duty
Customs Officer
under
value of
i) Basic
i) duty
paying
which the materials
import of on which
iii) Auxiliary
the mate- duty is
rials has
paid
been
entered
___________________________________________________________________________________________________________
1
2
3
4
5
6
7
___________________________________________________________________________________________________________
_____________________________________________________________________________________________________________
PART-2
(EXPORT)
Sl.No......... (EXP)
Issued to
.............................................................
.............................................................
Date of issue ................
Materials imported against Licence No. .................. dated .............. issued by ...................... to the
above importer and covered by the list of materials specified under part 'C' of this certificate
woould be eligible for exemption from customs duties subject to the conditions specified in the
v781
notification of the Government of India, Ministry of Finance, Department of Revenue No. 204/92Customs, dated the 19th May, 1992.
............................ months from the date of clearances of issue of licence.
A Bond/Legal Undertaking, in terms of the said Notification, for Rs. ............................
shall be executed with ...................................... (licensing authority), before clearances of the
Signature
Date
Bond/Legal undertaking executed on ....................................... for Rs. .......................................
(Rs. ....................................... ) and registered under Sl.No. ....................................... with this
office.
It has been verified that the export obligation has been discharged in full. Therefore requirement
of Bond/Legal undertaking is waived.
Signature
Date
PART - A
____________________________________________________________________________________________________________________
(1)
(2)
____________________________________________________________________________________________________________________
_________________________________________________________________________________________________________
PART - B
Names and address of factories where the ancillaries to the resultant products for export are
manufactured.
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
(Part C and D figures in the Imports of Part of this DEEC)
PART - E
RESULTANT PRODUCTS
_________________________________________________________________________________________________________
Sl.No. Description
Quality
Technical characteristics
_________________________________________________________________________________________________________
1
2
3
4
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
Quantity
_________________________________________________________________________________________________________
v782
5
6
7
__________________________________________________________________________________________________________________________________________________________________________________________________________________
_________________________________________________________________________________________________________
PART - F
_________________________________________________________________________________________________________
Name of the
resultant product
House of Shipment
and Date
vessel and
in art E
outward entry
of the vessel
_________________________________________________________________________________________________________
1
2
3
4
5
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
Description as
FOB
export product
per the Shippin
value in
Officer with name,
Bill
Rs./US $
& remarks if any
_________________________________________________________________________________________________________
6
7
8
9
10
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
PART - H
Statement of Imports and Exports/Supply Made
Type of Licence:
Licence No.
Date:
..............................
..............................
..............................
..............................
..............................
..............................
_________________________________________________________________________________________________________
Sl.No. Sl.No. of
Description
Quantity
C.I.F. Value
part C
Imported
In Rs./In
Equivalent
US $
_________________________________________________________________________________________________________
1
2
3
4
5
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
Sl.No. Sl.No. of
Description
Quantity
C.I.F. Value
part E
Exported
In Rs./In
Equivalent
US $
v783
________________________________________________________________________________________________________
1
2
3
4
5
_________________________________________________________________________________________________________
1.
2.
I/We hereby declare that no benefit under rule 191A/191B of Central Excise Rules, 1944
has been availed of in respect of exports made under this DEEC.
3.
I/We hereby declare that no benefit, under rule 191A/rule 191B, as in force immediately
before the 1st October, 1994, or rule 12(1)(b) or rule 13(1)(b) of the Central Excise Rules, 1944,
except for the benefit under notification No.49/94-CE-NT dated 22nd September, 1994 has been
availed in respect of exports made under this DEEC.
i)
_____________________________________________
ii)
_____________________________________________
iii)
_____________________________________________
(details of inputs to be given for which credit obtained)
Signature
Designation
Full Address
Certified by Chartered Accountant/Cost Accountant
I have examined that applicant firm's actual imports and exports as given above and find them in
correct.
Signature
Seal
Membership No.
PART - I
We have discharged the prescribed export obligation and the sale proceeds have been realized in
full. We request that the licence and the DEEC may please be made transferrable.
DEEC is made transferrable
Signature
Designation
Full Address
Signature
Date
B.
v784
ADVANCE CUSTOMS CLEARANCE PERMIT :

Imports against an advance customs clearance permit [Notifn. No.205/92-Cus. dt.19.5.1992 as amended by Notifn. Nos.291/92,140/93 and 82/95.]
so to do, hereby exempts goods imported into India, against an Advance Customs Clearance
Permit (hereinafter referred to as the said permit)issued on or before 31st March, 1995 under para
58 of the Export and Import Policy 1 April 1992 - 31 March 1997, from the whole of the duty of
(51 of 1975) and from the whole of the additional duty leviable thereon under section 3 of the
(ii)
(iii)
(iv)
that the goods imported conform in all respect to the details specified in the said
permit;
that the said permit indicates the export obligation and the period within which
the export obligation has to be discharged;
that the goods are utilized only for discharge of export obligation indicated in
the said permit and the resultant products are exported within the time allowed
for discharge of export obligation under the said permit;
that where the goods are in the nature of patterns, drawings, jigs, tools, fixtures,
moulds, tackles and instruments, such goods are re-exported along with the
resultant products within the time allowed for discharge of export obligation
under the said permit:
Provided that such goods may be allowed to be retained subject to payment of customs
duties leviable as on the date of import without allowing any depreciation;
(v)
(vi)
that evidence is produced, before the proper Officer of Customs, of discharge

of export obligation, within the time allowed under the said permit;
that a bond or legal undertaking is executed, before the Licensing Authority for
due discharge of conditions of this notification.
Explanation - In this notification, (i)

"Export and Import Policy April 1992 - March 1997" means the Export and
Import Policy 1 April 1992 - March 1997 published vide Public Notice of the
Government of India in the Ministry of Commerce No. 1-ITC (PN)/92-97,
dated the 31st March, 1992 as amended from time to time.
(ii)
"Goods" means raw materials, components, intermediates, consumables, parts,
packing materials, patterns, drawings, jigs, tools, fixtures, moulds, tackles,
instruments and computer hardware and software, as are directly related to
export order and supplied free of cost by the foreign buyer.
C.
v785
ANNUAL ADVANCE LICENCE :

Exemption to goods when imported against an Advance Licence for Annual Requirement:
[Notfn. No. 94/04-Cus. dt. 10.9.2004 as amended by 46/05,77/05, 97/05, 43/06, 88/06, 63/07, 116/07,
70/08, 86/08, 16/09, 19/09, 22/09, 123/09, 93/10, 37/12, 40/12, 50/12, 4/13]
so to do, hereby exempts materials imported into India, against an Advance Licence for Annual
Requirement or Advance Authorisation for Annual Requirement (hereinafter referred to as the
said license) with actual user condition in terms of Paragraph 4.1.10 of the Foreign Trade Policy
from the whole of the duty of customs leviable thereon which is specified in the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty, leviable
thereon under section 3 of the said Customs Tariff Act, subject to the following conditions
namely,-
(1) that the said licence or authorisation shall be issued to a manufacturer exporter or
merchant exporter by the Licensing Authority or Regional Authority;
(2) that the said licence or authorisation is issued for an export product group,
specifying the Cost Insurance Freight Value of import permitted against it and the Free on Board
Value of export obligation to be achieved. The said licence or authorisation shall be valid for
import of any input required for the manufacture of export product, which is covered under the
said export product group specified in the Hand Book of Procedure (Volume II) of Foreign Trade
Policy;
Provided that the authorizations issued on the basis of self declaration where Standard
Input Output Norms are not fixed, shall also be valid for import of inputs required for the manufacture of export products provided the authorization holder shall prove to the satisfaction of the
jurisdictional Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the
case may be, that an application in Aayat Niryat form along with documents specified therein has
been submitted to the Director General of Foreign Trade, in terms of para 4.7 of the Hand Book of
Procedure (Volume I) of Foreign Trade Policy before making the first shipment:
Provided further that in respect of the inputs specified in paragraph 4.24A(a)(i)of the
Hand Book of Procedure (Volume I) of Foreign Trade Policy, the material permitted in the said
authorization shall be of the same quality, technical characteristics and specifications as the
materials used in the export of the resultant product:
Provided also that the exporter shall give declaration with regard to the technical characteristics, quality and specifications of materials used in the export of resultant product, in the
shipping bill;
(3) that where the import takes place after fulfillment of export obligation, the shipping bill number and date and quantity and free on board (FOB) value of the resultant product are
endorsed on the said authorisation;
v786
Provided that in respect of the inputs specified in Paragraph 4.24A (b) of the Handbook
of Procedures Vol. I of the Foreign Trade Policy, the materials permitted in the said authorisation
shall be of the same quality, technical characteristics and specifications as the materials used in
the export of resultant products:
Provided further that the exporter shall give declaration, with regard to the technical
characteristics, quality and specifications of materials used in the export of resultant products, in
the shipping bill;
(4) that the importer at the time of clearance of the imported materials executes a bond
with such surety or security and in such form and for such sum as may be specified by the Deputy
Commissioner or Assistant Commissioner of Customs, binding himself to pay on demand an
amount equal to the duty leviable, but for the exemption, on the imported materials in respect of
which the conditions specified in this notification have not been complied with, together with
interest at the rate of fifteen per cent per annum from the date of clearance of thesaid materials:
(5) that the said licence or authorisation is produced before the proper officer of
customs at the time of clearance for debit the quantity and value of imports;
(6) that the imports and exports undertaken through seaports at Mumbai, Kolkata,
Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra, Nagapattinam, Okha, Bedi (including
Rozi-Jamnagar), Muldwarka, Porbander, Dharamtar, Vadimar and Haldia (Halida Dock Complex of
Kolkata Port), Krishnapatnam and Ennore (Tamil Nadu) and Karaikal (Union territory of
Puducherry) or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai,
Cochin, Rajasansi (Amritsar), Lucknow (Amausi) Indore and Dabolim (Goa) and Visakhapatnam
Pune), Dhannad Rau (District Indore),Kheda (Pithampur, District Dhar), Patli (Gurgaon),
Veerapandi (Tamil Nadu) Marripalem Village in Taluk of Edlapadu, District Guntur and
Cargo, Attari Road, Hilli, Ghojadanga and Changrabandha or Special Economic Zone as
specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962) :
Provided that the Commissioner of Customs may, by special order or a public notice and
subject to such conditions as may be specified by him, permit import and export through any
v787
other sea port, airport, or Inland Container Depot or through a land customs station;
(7) that sourcing of the imported materials from Private Bonded Warehouses set up
under paragraph 2.28 of the Foreign Trade Policy would be allowed;
(8) that the export obligation is discharged within the period as specified in the said
licence or authorisation or within such extended period as may be granted by the Licensing
Authority by exporting resultant products manufactured in India and in respect of which facility
under rule 18 or sub-rule (2) of rule 19 of the Central Excise Rules, 2002 has not been availed;
Provided that an Annual Advance Intermediate Licence holder shall discharge export
obligation by supplying the resultant product to the ultimate exporter in terms of Para 4.1.3 of the
(9) that the importer produces evidence of discharge of export obligation to the
satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs,
within a period of 30 days of the expiry of period allowed for fulfilment of export obligation, or
within such extended period as the said Deputy Commissioner of Customs or Assistant
Commissioner of Customs, may allow;
(10) that the exempt materials shall not be disposed of or utilised in any manner except
for utilization in discharge of export obligation or for replenishment of such materials and the
materials so replenished shall not be sold or transferred to any other person;
Provided further that where the Bond filed under condition (4) against the said licence or
authorisation has been redeemed by the Deputy Commissioner of Customs or Assistant
other manufacturer except to the unit availing the benefit of notifications, 49/03-CE and 50/03-CE
both dated 10.6.03, 32/99-CE dated 8.7.1999, 33/99-CE dated 8.7.1999, 8/04-CE dated 21.1.2004, 20/
07-CE dated 25.4.2007,56/02-CE dated 14.11.2002,57/02-CE dated 14.11.2002, 71/03-CE dated
9.9.2003, 56/03-CE dated 25.6.2003 , 39/01-CE , dated 31.7.2001 for processing under actual user
condition after complying the central excise procedure relating to Job work.
(11) that in relation to the said license or authorisation issued to a manufacturer exporter or merchant exporter,
(a) the name and address of the supporting manufacturer is specified in the said
licence or authorisation and the said certificate and the bond required to be executed by the
importer in terms of condition (4) shall be executed jointly by the Merchant Exporter and the
supporting manufacturer binding themselves jointly and severally to comply with the conditions
specified in this notification; and
(b) exempt materials are utilised in the factory of such supporting manufacturer in
terms of condition (10).
Notwithstanding anything contained in the notification, the actual user condition specified in condition numbers (8) and (10) shall not be applicable in respect of authorisation issued for
import of raw sugar for imports made from 17th February, 2009 till 30th September, 2009 and the
export obligation may also be fulfilled by procuring white sugar from any other factory with effect
from the 17th February, 2009.
Explanation.- For the purposes of this notification,-
v788
(i) Foreign Trade Policy means the Foreign Trade Policy 2004-2009, published vide notification of the Government of India in the Ministry of Commerce and Industry, No. 1/2004, dated
the 31st August, 2004 as amended from time to time;
(ii) Licensing Authority or Regional Authority means the Director General of Foreign
Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992
(22 of 1992) or an officer authorized by him to grant a licence under the said Act;
(iii) Materials means
(a) raw materials, components, intermediates, consumables, catalysts, computer software and parts which are required for manufacture of resultant product;
(b) mandatory spares within a value limit of 10 percent of the value of the licence which
are required to be exported alongwith the resultant product;
(c) packaging materials required for packing of resultant product.
(iv) manufacture has the same meaning as assigned to it in paragraph 9.37 of the Foreign
Trade Policy.

Exemption to specified goods imported against an Advance Licence/DEEC:
[Notfn. No. 56 /03-Cus. dt. 1.4.2003 - as amended by 84/03, 97/03, 29/04, 63/04, 46/05,
77/05, 97/05, 41/06, 63/07, 116/07, 63/08,19/09 ]
so to do, hereby exempts materials imported into India against an Advance License for Annual
Requirement (hereinafter referred to as the said license), with Actual User Condition in terms of
Paragraph 4.1.7A of the Export and Import Policy from the whole of the duty of customs leviable
thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and
from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff
Act, subject to the following conditions, namely,(1) that the said licence shall be issued to a manufacturer exporter or merchant exporter holding
Export House, Trading House, Star Trading House or Super Star Trading House Certificate
issued by the Licensing Authority.
(2) that the said licence is issued for an export product group specifying the Cost Insurance
Freight Value (CIF value) of import permitted against it and the Free on Board Value (FOB value)
of export obligation to be achieved. The said licence shall be valid for import of any input required
for the manufacture of export product, which is covered under the said export product group
specified in the Hand Book of Procedure Volume II of Export and Import Policy;
(3) that an Actual User Duty Exemption Entitlement Certificate (hereinafter referred to as the
said certificate) is issued to the holder of the said licence by the Licensing Authority in the form
specified in the Schedule annexed to this notification. At the time of import, the full details of
value, quantity, technical characteristics and other particulars, of the inputs imported against the
said licence shall be entered in part C of the said certificate by the proper officer;
(4) that the importer at the time of clearance of the imported materials executes a bond with
v789
such surety or security and in such form and for such sum as may be specified by the Deputy
Commissioner of Customs or Assistant Commissioner of Customs, binding himself to pay on
demand an amount equal to the duty leviable, but for the exemption, on the imported materials in
respect of which the conditions specified in this notification have not been complied with,
together with interest at the rate of fifteen per cent per annum from the date of clearance of the
said materials:
Provided that the bond shall not be necessary in respect of imports made after the discharge of export obligation in full;
(5) that the said licence and the said certificate are produced before the proper officer of
(6) that the imports and exports are undertaken through sea ports at Mumbai, Calcutta, Cochin,
Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva, Paradeep, Pipavav,
Sikka, Tuticorin, Visakhapatnam, Dahej, Nagapattinam , Okha, Mundra, Bedi (including RoziJamnagar), Muldwarka, Porbander, Dharamtar, Vadimar and Haldia (Halida Dock Complex of
Kolkata Port) and Krishnapatnam or through any of the airports at Ahmedabad, Bangalore,
Bhubaneshwar, Mumbai, Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar,
Trivandrum, Varanasi, Nagpur, Cochin, Rajasansi (Amritsar), Lucknow (Amausi) Indore and
Dabolim (Goa) or through any of the Inland Container Depots at Agra, Bangalore, Coimbatore,
Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad,
Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital),
Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy
(Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi,
Madurai, Garhi Harsaru, Bhilwara, Pondicherry, Bhatinda, Dappar (Dera Bassi), Chheharata
(Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur, Dadri, Tuticorin, Kundli, Bhadohi,
Raipur, Mandideep (District Raisen), Durgapur (Export Promotion Industrial Park), Babarpur and
Loni (District Gaziabad) or through the Land Customs Station at Ranaghat, Singhabad, Raxaul,
Jogbani, Nautanva (Sonauli), Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi,
Amritsar Rail Cargo, Attari Road, Hilli, Ghojadanga and Changrabandha or Special Economic
Zone as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of
1962).
Provided that the Commissioner of Customs may by special order or a public notice and
other sea port, airport, or Inland Container Depot or through a land customs station;
(7) that sourcing of the imported materials from Private Bonded Warehouses set up under
paragraph 2.28 of the Export and Import Policy would be allowed;
(8) that the export obligation is discharged within eighteen months from the date of issue of
the said licence or within such extended period as may be granted by the Licensing Authority by
exporting resultant products manufactured in India. At the time of export, the full details of value,
quantity, technical characteristics, and other particulars, of the resultant export product (hereinafter referred to as resultant product) shall be entered in part E of the said certificate by the
proper officer;
Provided that an Annual Advance Intermediate Licence holder shall discharge export obligation by supplying the resultant export product to the ultimate exporter in terms of Para 4.1.7A
v790
of the Export and Import Policy.

(9) that the importer produces evidence of discharge of export obligation to the satisfaction of
the Deputy Commissioner of Customs or Assistant Commissioner of Customs, within a period of
30 days of the expiry of period allowed for fulfilment of export obligation, or within such extended
period as the said Deputy Commissioner of Customs or Assistant Commissioner of Customs, may
allow;
(10) that the exempt materials shall not be disposed of or utilised in any manner except for
utilisation in discharge of export obligation or for replenishment of such materials and the materials so replenished shall not be sold or transferred to any other person;
(11) that in relation to the said license issued to a manufacturer exporter or merchant exporter,(a) the name and address of the supporting manufacturer is specified in the said licence and
the said certificate and the bond required to be executed by the importer in terms of condition (4)
shall be executed jointly by the Merchant Exporter and the supporting manufacturer binding
themselves jointly and severally to comply with the conditions specified in this notification; and
(b) exempt materials are utilised in the factory of such supporting manufacturer in terms of
condition (10).
Explanation : In this notification, (i) Export and Import Policy means the Export and Import Policy 2002-2007, published vide
notification of the Government of India in the Ministry of Commerce and Industry No. 1/2003,
dated the 31st March, 2003, as amended from time to time;
(ii) Licensing Authority means the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer
(iii) materials means, (a) raw materials, components, intermediates, consumables, computer software and parts required for manufacture of resultant product specified in Part E of the said certificate by the
proper officer;
(b) mandatory spares within a value limit of 10% of the value of the licence which are required to
be exported along with the resultant product; and
(c) packaging materials required for packing of resultant product.
THE SCHEDULE
PART -1
(IMPORT)
(This consists of ................ Pages)Sl. No................................(IMP) Date of issue.......................Port
of Registration ...................... Issued to.............................. (name and full address of the licencee).
Materials imported against licence No................dated, .............issued by...........to the above licencee
notification of the Government of India, Ministry of Finance and Company Affairs, Department of
v791
Revenue No.......... Customs, dated the.....................

Bond with security/surety in terms of the said notification shall be executed before clearance of
the goods from the Customs.
Signature
Date :
PART A
Name and addresses of the factories where the resultant products for export are manufactured.
__________________________________________________________________________________________________
__________________________________________________________________________________________________
PART-B
Name and addresses of factories where the ancillaries to the Resultant products for export are
manufactured.
__________________________________________________________________________________________________
__________________________________________________________________________________________________
PART-C
(a) MATERIALS TO BE IMPORTED UNDER THIS CERTIFICATE
____________________________________________________________________________________________
Sl. No. Item of Import
Quality
Technical-Characteristics
____________________________________________________________________________________________
1
2
3
4
____________________________________________________________________________________________
____________________________________________________________________________________________
Quantity
CIF Value in Indian Rs. and in
S. No. of the resultant
products in part E
equivalent to US $
____________________________________________________________________________________________
5
6
7
____________________________________________________________________________________________
_________________________________________________________________________________________
(b) OTHER IMPORTED MATERIALS TO BE USED IN EXPORT PRODUCT
____________________________________________________________________________________________
Sl. No.
Description
Quantity
Value
____________________________________________________________________________________________
1
2
3
4
____________________________________________________________________________________________
v792
_______________________________________________________________________________________
PART - D
____________________________________________________________________________________________
Sl. No. of the materials
No. in Part-C
Customs House of import
and Net weight
____________________________________________________________________________________________
1
2
3
4
5
____________________________________________________________________________________________
____________________________________________________________________________________________
CIF
Duty leviable but for exemption________________
Signature of
Value
Heading No. of the First Schedule Rate
Amount
the Customs
to the Customs Tariff Act, 1975
of
of duty
Officer with
and Heading No. in the Schedule
duty
Name, Designation
to the Central Excise Tariff Act,
and Seal
1985 for levy of Additional duty
____________________________________________________________________________________________
6
7
8
9
10
____________________________________________________________________________________________
________________________________________________________________________________________
(Parts E and F figure in the Export Part of this DEEC)
PART G
Duties paid on materials in respect of which the conditions of said notification are not
complied with.
__________________________________________________________________________________________________
Sl.No. Sl. No. in Part D under
Description,
Rate of duty
Quantity and value
leviable
materials has been
of materials on
(i) Basic
entered
which duty paid
(ii) Additional
(iii) Others
________________________________________________________________________________________
1
2
3
4
__________________________________________________________________________________________
_______________________________________________________________________________________
Amount of (i) Duty (ii) Interest
Particulars of duty
paying documents
Officer
_________________________________________________________________________________________
5
6
7
________________________________________________________________________________________
v793
________________________________________________________________________________________
ACTUAL USER DUTYEXEMPTION ENTITLEMENT CERTIFICATE
PART-2 (Export)
(EXPORT) (This consists of ......................................pages)
Sl. No......................(EXP) date of issue..............................................
Port of Registration......................................................... ..........
Issued to.............................................................................
.................................................................... (name and full address of the licencee).
Materials imported against Licence No.............dated........... issued by...............to the above licencee
notification of the Government of India, Ministry of Finance, Department of Revenue
No................Customs, dated the .........
A Bond with surety/security in terms of the said notification, shall be executed before clearance
of the goods from the Customs.
Signature
Date :
PART-A
Name and addresses of the factories where the Resultant products for export are manufactured.
_________________________________________________________________________________________
_______________________________________________________________________________________
PART -B
Name and addresses of factories where the ancillaries to the Resultant products for export are
manufactured.
_________________________________________________________________________________________
________________________________________________________________________________________
(Part C and D figure in the Imports Part of this DEEC)
PART E
Resultant products
________________________________________________________________________________________
Sl. No. Description
Quality
_______________________________________________________________________________________
1
2
3
4
________________________________________________________________________________________
__________________________________________________________________________________________
Quantity
FOB Value in Rs./U$
Sl. No. of the materials in Part-C
_________________________________________________________________________________________
5
6
7
________________________________________________________________________________________
v794
_______________________________________________________________________________________
PART -F
________________________________________________________________________________________
Sl. No.
S. No. of the
Name of the
Shipping
Name of the
resultant
Custom House
Bill No.
Vessel and
product in
of Shipment
and date
outward entry
Part-B
of the vessel
________________________________________________________________________________________
1
2
3
4
5
________________________________________________________________________________________
________________________________________________________________________________________
Quantity Net weight
Description as per
FOB value in Signature of Customs
of the product the Shipping Bill
Rs./US $
Officer with name,
designation and seal and
remarks if any
________________________________________________________________________________________
6
7
8
9
10
________________________________________________________________________________________
________________________________________________________________________________________
PART -H
Details of Imports made :
________________________________________________________________________________________
S. No
S.No.of
Description
Quantity Imported CIF Value in Rs./in
Part-C
equivalent to US$
________________________________________________________________________________________
1
2
3
4
5
________________________________________________________________________________________
___________________________________________________________________________________________
________________________________________________________________________________________
S.No. S. Number in Part-E Description
Quantity exported
FOB Value in Rs./in
equivalent US $
________________________________________________________________________________________
1
2
3
4
5
________________________________________________________________________________________
_________________________________________________________________________________________
1. I/We hereby declare that information given in this statement is correct.
2. I/We hereby declare that no benefit under rule ___________ and Rule _______ of Central
Excise Rules,2002 has been availed in respect of exports made under this DEEC.
Signature
Name of the Signatory
v795
Designation
Full Address
correct.
Signature
Seal
Membership No

Exemption to Imports against an Annual advance Licence with actual user condition - [Notifn.
No.48/99-Cus. dt. 29.4.99 as amended by Notifn. Nos. 90/99, 121/99, 47/2000, 120/00, 30/01,
59/01, 122/01, 9/02, 113/02, 125/02, 84/03, 97/03 and 63/04.]
so to do, hereby exempts materials imported into India, against an Advance Licence for Annual
Requirement (hereinafter referred to as the said licence), with Actual User Condition in terms of
paragraph 7.2 of the Export and Import Policy or annual Advance Licence (hereinafter referred to
as the said licence), with Actual User Condition in terms of paragraph 7.4A of the Export and
Import Policy 1998-99 notified by the Government of India in the Ministry of Commerce vide
notification No.1(RE-99)/1997-2002, dated the 31st March, 1999 from the whole of the duty of
(51 of 1975) and from the whole of the Additional duty leviable thereon under section 3 of the said
Customs Tariff Act, subject to the following conditions, namely:(i)
The said Licence is issued for an export product group specifying the Cost Insurance
Freight Value (CIF value) of import permitted against it and the Free on Board Value (FOB value)
of export obligation to be achieved. The said licence shall be valid for import of any input required
for the manufacture of export product which is covered under the said export product group
specified in the Hand Book of Procedure Volume II of Export and Import Policy.
(ia)
an Actual User Duty Exemption Entitlement Certificate (hereinafter referred to as the
said certificate) is issued to the holder of the said licence by the Licensing Authority in the form
specified in the Schedule annexed to this notification. At the time of import, the full details of
value, quantity, technical characteristics and other particulars, of the inputs imported against the
said licence shall be entered in part 'C' of the said certificate by the proper officer;
(ii)
such surety or security and in such form and for such sum as may be specified by the Assistant
Commissioner of Customs or Deputy Commissioner of Customs binding himself to pay on demand an amount equal to the duty leviable, but for the exemption, on the imported materials in
respect of which the conditons specified in this notification have not been compiled with, together with interest at the rate of fifteen per cent per annum from the date of clearance of the said
materials;
v796
(As per Sec.120(1) of Finance Act, 2003, the rate of fifteen per cent is applicable w.e.f. 29.4.1999)
(iii)
(iv)
Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Nagapattinam, Okha, Mundra, Jamnagar and
Muldwarka or through any of the airports at Ahmedabad, Bangalore, Bhubaneshwar,Mumbai,
Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur
and Cochin or through any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi,
Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jalandhar, Kanpur, Ludhiana, Moradabad, Nagpur,
Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune),
Vadodra, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy (Andhra
Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai,
Bhilwada ,Pondicherry, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar),
Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur and Dadri or through the Land Customs
Station at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva (Sonauli), Petrapole and Mahadipur.
Provided that the Commisioner of Customs may by special order and subject to such
conditions as may be specified by him, permit import and export through any other sea port,
airport, or Inland Container Depot or through a land customs station;
(v)
that the sourcing of the imported materials from private bonded warehouses set up
under para 4.15 of the Export and Import Policy would be allowed;
(vi)
that the export obligation is discharged within eighteen months from the date of issue of
the said licence or within such extended period as may be granted by the Licensing Authority by
exporting resultant products manufactured in India. At the time of export, the full details of value,
quantity, technical characteristics, and other particulars, of the resultant export product (hereinafter referred to as resultant product) shall be entered in part 'E' of the said certificate by the
proper officer;
Provided that an Annual Intermediate Licence holder may discharge export obligation by supplying the resultant products to ultimate exporter holding Annual Advance Licence in terms of
paragraph 7.3 (b) of the Export and Import Policy 1997-2002, notified by the Government of India
in the Ministry of Commerce, vide notification No. 1(RE-00)/1997-2002 dated the 31st March,
2001;
(vii)
of the Assistant Commissioner of Customs or Deputy Commissioner of Customs within a period
of 30 days of the expiry of period allowed for fulfilment of export obligation, or within such
extended period as the said Assistant commissioner of Customs or Deputy Commissioner of
Customs may allow:
(viii)
v797
in discharge of export obligation or for replenishment of such materials and materials so replenished shall not be sold or transferred to any other person:
(ix)
that in relation to the said licence issued to a Merchant Exporter holding Export House,
Trading House, Star Trading House or Super Star Trading House Certificate,
(a)
(b)
(x)

the said licence and the said certificate and the bond required to be
executed by the importer in terms of condition (ii) shall be executed
jointly by the Merchant Exporter and the supporting manufacturer
binding themselves jointly and severally to comply with the conditions specified in this notification: and
exempt materials are utilised in the factory of such supporting manufacturer in terms of condition (viii).
This notification shall come into force on and from the 1st July, 1999.
Explanation -
In this notification,-
(i)
"Export and Import Policy" means the Export and Import Policy 1997-2002,
published vide notification of the Government of India in Ministry of Commerce No.1/1997-2002
dated the 31st March, 1997.
(ii)
"Licencing Authority" means the Director General of Foreign Trade appointed
under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an
(iii)
"Materials " means (a)
software and parts required for manufacture of resultant product specified in Part E of the said certificate by the proper officer.
(b)
the licence which are required to be exported alongwith the resultant
product; and
(c)
(iv)
Annual Advance Licence includes Annual Advance Licence for Intermediate
Supply issued in terms of paragraph 7.3(b) of the Export and Import Policy 1997-2002, notified by
the Government of India in the Ministry of Commerce, vide notification No.1(RE-00) 1997-2002
dated the 31st March, 2001.
THE SCHEDULE
PART-I
(IMPORT)
Sl.No. ....................................... (IMP)
Port of Registration ................................................................
Issued to ................................................................
Date of Issue ................................
v798

................................................................ of the Licencee)

issued by ................................ to the above licencee would be eligible for exemption from customs
duties subject to the conditions specified in the notification of the Government of India, Ministry
of Finance, Department of Revenue No............................. Customs, dated the ........................... 1999.
Bond with security/surety in terms of the said notification, shall be executed before
Signature
Date
PART - A
__________________________________________________________________________________________
__________________________________________________________________________________________
PART - B
Name and addresses of factories where the ancillaries to the resultant products for export are
manufactured.
__________________________________________________________________________________________
__________________________________________________________________________________________
PART - C
(a)
Materials to be imported under this certificate:
__________________________________________________________________________________________
Sl.No. Item of Import
Quality
______________________________________________________________________________________________
1
2
3
4
_________________________________________________________________________________________
_________________________________________________________________________________________________________
Quantity
CIF value in Indian Rs.
Sl. No. of the resultant products in Part E
and in equivalent to US $
_________________________________________________________________________________________
5
6
7
__________________________________________________________________________________________
__________________________________________________________________________________________
(b)
Other imported materials to be used in export product:
__________________________________________________________________________________________
v799
Sl. No. Description

Quantity
Value
__________________________________________________________________________________________
1
2
3
4
__________________________________________________________________________________________
__________________________________________________________________________________________
PART - D
__________________________________________________________________________________________
Sl.No.
No. of
Bill of Entry
Description
Quantity
the materials in
and net
Part -C
House of import
weight
__________________________________________________________________________________________
1
2
3
4
5
__________________________________________________________________________________________
__________________________________________________________________________________________
Signature of
CIF
Value
Heading No. of the First Schedule Rate
Amount
the Customs
to the Customs Tariff Act, 1975
of
of duty
Officer with
and Heading No. in the Schedule
duty
Name, Designation
to the Central Excise Tariff Act,
and Seal
1985 for levy of Additional duty
____________________________________________________________________________________________
6
7
8
9
10
____________________________________________________________________________________________
________________________________________________________________________________________
(Part E and F figure in the Export Part of this DEEC)
PART G
Duties paid on materials in respect of which the conditions of said notification are not complied
with
__________________________________________________________________________________________
Sl.No. Sl.No. in Part D under
Rate of Duty leviable
Value of materials on which (i) Basic
duty paid
(ii) Additional
(iii) Others
__________________________________________________________________________________________
1
2
3
4
____________________________________________________________________________________________________________________________________________________________________________________
_________________________________________________________________________________________________________
Amount of
(i) Duty
documents
Officer
(ii) Interest
v800
__________________________________________________________________________________________
5
6
7
__________________________________________________________________________________________
__________________________________________________________________________________________
PART - 2
(EXPORT)
Sl.No. ........................................ (EXP)
Port of Registration .........................................................
Issued to ................................................................
................................................................ of the Licencee)
Date of Issue ................................
Materials imported against Licence No.............. dated ............... issued by .............. to the
above licencee would be eligible for exemption from customs duties subject to the conditions
specified in the notification of the Government of India, Ministry of Finance, Department of
Revenue No.............. Customs, dated the ................. 1999.
A Bond with surety/security in terms of the said notification, shall be executed before
Signature
Dated
PART - A
__________________________________________________________________________________________
__________________________________________________________________________________________
PART - B
Name and addresses of factories where the ancillaries to the resultant products for export are manufactured.
__________________________________________________________________________________________
__________________________________________________________________________________________
(Part C and D figure in the Imports part of this DEEC)
PART - E
Resultant products
__________________________________________________________________________________________
Sl.No.
Description
Quality
__________________________________________________________________________________________
1
2
3
4
__________________________________________________________________________________________
__________________________________________________________________________________________
v801
Quantity
FOB value in Rs./US$
Sl. No. of the materials in Part-C
___________________________________________________________________________________________
5
6
7
____________________________________________________________________________________________
_________________________________________________________________________________________
PART - F
__________________________________________________________________________________________
Name of the
Shipping Bill
Name of the
resultant product in
Customs House
No. and date
Vessel and
Part B
of Shipment
outward entry
of the Vessel
__________________________________________________________________________________________
1
2
3.
4
5
__________________________________________________________________________________________
__________________________________________________________________________________________
Quantity Net weight
Description
FOB Value
of the product
as per the Shipping
in Rs./US$
Officer with name,
Bill
and Remarks, if any
__________________________________________________________________________________________
6
7
8
9
10
__________________________________________________________________________________________
__________________________________________________________________________________________
PART - H
Details of Imports Made :

__________________________________________________________________________________________
S.No. S.No. of
Description
Quantity
CIF value in Rs./ in
Part C
Imported
equivalent US$
__________________________________________________________________________________________
1
2
3
4
5
__________________________________________________________________________________________
__________________________________________________________________________________________
__________________________________________________________________________________________
S.No. S.No. in
Description
Quantity
FOB value in Rs./ in
Part E
exported
equivalent US$
__________________________________________________________________________________________
1
2
3
4
5
__________________________________________________________________________________________
v802
__________________________________________________________________________________________
1.
I/we hereby declare that information given in this statement is correct.
2.
I/We hereby declare that no benefit under *rule 18 or rule 19 of the Central Exicse (No.2)
Signature
Desingation
Full Address
I have examined the applicant firm's actual imports and exports as given above and find them
as correct.
Signature
Seal
Membership No.

Exemption from Anti-dumping duty to imports against Annual advance licence when utilised in
discharge of export obligation.
[Notifn. No.75/99-Cus. dt.11.6.1999].
so to do, hereby exempts articles imported into India, against an Annual Advance Licence from
whole of the anti-dumping duty leviable thereon under section 9A of the Customs Tarif Act, 1975
(51 of 1975), subject to the condition that the exempt articles shall not be disposed of or utilised
in any manner except for utilisation in discharge of export obligation in accordance with the said
Annual Advance Licence.
Explanation In this notification, "Annual Advance Licence" means, an annual advance
licence issued in terms of paragraph 7.4A of the Export and Import Policy 1997 - 2002 published vide
notification of the Government of India in Ministry of Commerce No. 1 (RE-99)/1997-2002, dated
the 31st March, 1999, as amended from time to time.

D.
v803
ADVANCE LICENCES FOR DEEMED EXPORTS :

Exemption to goods when imported against an Advance Licence for Deemed Exports.
[Notfn. No. 91/04-Cus. dt. 10.9.2004 as amended by 46/05, 77/05, 97/05, 43/06, 63/07, 116/07,
70/08,19/09, 123/09, 93/10, 37/12, 40/12, 50/12, 4/13]
Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the
public interest so to do, hereby exempts materials required for the manufacture of the final
goods when imported into India, from whole of the duty of customs leviable thereon under
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the
additional duty, safeguard duty and anti-dumping duty leviable thereon respectively under
sections 3, 8B and 9A of the said Customs Tariff Act, Provided that exemption from safeguard duty and anti-dumping duty shall not be
available in respect of materials required for final goods as defined in clause (a), (b), (c), (h) and (i)
of the explanation to this notification,subject to the following conditions, namely,(i) that the importer has been granted Advance Licence for deemed export or Advance
Authorisation for deemed exports by the Regional Authority in terms of paragraph 4.1.3 (c) or
4.1.3 ( (iii) respectively of the Foreign Trade Policy permitting import of the said materials (hereinafter referred to as the said Licence or authorisation) and the said licence or authorisation is
produced by the importer at the time of clearance for debit by the proper officer of Customs.
(ii) that the said licence or authorisation contains the endorsements specifying, inter alia,
(a)
the description, quantity and value of materials allowed to be imported under the
said licence;
(b)
the description and quantity of materials allowed to be imported duty free; and
(c)
the description and quantity of final goods to be manufactured out of, or with, the
imported materials;
(iii) that the importer executes a bond with such surety or security and in such form and
for such sum as may be specified by the Deputy Commissioner of Customs or Assistant
Commissioner of Customs, as the case may be, binding himself to pay on demand, an amount
equal to the duty leviable on the imported material but for the exemption contained herein, in
respect of which the conditions specified in this notification have not been complied with
together with interest at the rate of fifteen per cent per annum from the date of clearance of
materials;
(iv) that the importer produces evidence of having discharged obligation to supply final
goods to the satisfaction of the said Deputy Commissioner of Customs or Assistant Commissioner
of Customs, as the case may be, within a period of thirty days from the expiry of the period
v804
allowed for fulfilment of obligation to supply final goods or within such extended period as the
may allow; and
(v) that the exempt materials are utilised for manufacture of final goods and no portion of
such materials shall be loaned, transferred, sold or disposed of in any other manner :
Provided that where final goods in respect of which the said materials have been imported
have already been manufactured and supplied as required under this notification, the importer
may use the said materials for the manufacture of any other goods;
Provided further that where the Bond filed under condition (iii) against the said licence
or authorisation, has been redeemed by the Deputy Commissioner of Customs or Assistant
other manufacturer for processing under actual user condition after complying the central excise
procedure relating to Job Work.
(vi) that the imports and exports are undertaken through sea ports at Mumbai, Kolkata,
Rozi-Jamnagar), Muldwarka, Porbander, Dharamtar and Vadimar and Haldia (Halida Dock Complex
of Kolkata Port), Krishnapatnam and Ennore (Tamil Nadu) and Karaikal (Union territory of
Cochin, Rajasansi (Amritsar), Lucknow (Amausi), Indore and Dabolim (Goa) and Visakhapatnam
Pune), Dhannad Rau (District Indore),Kheda (Pithampur, District Dhar),Patli (Gurgaon),
Tondiarpet (TNPM), Chennai and Irungattukottai, SIPCOT IndustrialPark, Kattrambakkam Village,

Sriperumbudur Taluk, Kanchipuram District, Tamil Nadu, Anaparthy (Andhra Pradesh), Salem,
Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara,
Rewari, Bhusawal, Jamshedpur, Surajpur, Dadri, Tuticoin, Kundli, Bhadohi, Raipur, Mandideep
Cargo Attari Road, Hilli, Ghojadanga and Changrabandha or Special Economic Zone as specified
Provided that the Commissioner of Customs may, by special order, and subject to such
airport or inland container depot or through a land customs station.
2. The said materials required for the manufacture of the final goods, when imported into
India and supplied to Export Oriented Unit, Electronic Hardware Technology Park and Software
v805
Technology Park, shall be exempted from the whole of the duty of customs leviable thereon,
under the First Schedule to the said Customs Tariff Act and from the whole of additional duty,
safeguard duty and anti-dumping duty leviable thereon, respectively, under sections 3, 8 and 9A
of the said Customs Tariff Act subject to the conditions mentioned in Paragraph 1.
Explanation For the purposes of this notification
(i)
Export Oriented Units has the same meaning as assigned to it in paragraph

9.24 of the Foreign Trade Policy;
(ii)
final goods means -

(a)
(b)
(c)
(d)
(da)
(e)
(f)
(g)
supplies against Advance Licence/ Advance Licence for Annual

Requirement/Duty Free Replenishment Certificate under the Duty
Exemption/Remission Scheme;
supplies made to Export Oriented Units or Software Technology Parks
or Electronic Hardware Technology Parks ;
supply of goods to the holders of licence under Chapter 5 of the
supplies made to projects financed by multilateral or bilateral Agencies
or funds as notified by the Government of India in the Ministry of
Finance (Department of Economic Affairs) under the International
Competitive Bidding in accordance with the procedures of those
Agencies or funds where an agreement provides for tender evaluation
without including the duties of customs;
Supply and installation of goods and equipment (single responsibility
of turnkey Contracts) to projects financed by Multilateral or bilateral
agencies or funds as notified by the Government of India in the
Ministry of Finance (Department of Economic Affairs) under
international competitive bidding in accordance with the procedures
of those agencies or funds, where the bids have been invited and
evaluated on the basis of Delivered Duty Paid (DDP) prices for the
goods manufactured abroad.
supply of capital goods including capital goods in unassembled or
disassembled condition including plant, machinery, accessories, tools,
dies and such goods which are used for installation purpose till the
stage of commercial production, and spares to the extent of 10 per
cent. of the FOR value of such capital goods for fertilizer plants where
such supplies are made by following the procedure of International
Competitive Bidding without including the element of duties of
customs.
supply of goods to any project or purpose in respect of which the
Government of India in the Ministry of Finance, by notification, permits
the import of such goods at Zero duty of customs and where such
supplies are made by following the procedure of International
Competitive Bidding without including the element of duties of
customs;
supply of goods to power and refinery projects not covered in subclause (f) where such supplies are made by following the procedure
of International Competitive Bidding without including the element

(h)
(i)
(j)
v806
of duties of customs;
supply of Marine Freight Containers by Export Oriented Units (Domestic freight containers manufacturers) provided the said containers are exported out of India within 6 months or such further period as
may be permitted by the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs as the case may be;
supplies made to projects funded by United Nation Agencies;
supplies of goods to nuclear power projects where such supplies are
made by following the procedure of Competitive Bidding as opposed
to International Competitive Bidding ;
(iii)
Foreign Trade Policy means Foreign Trade Policy 2004-09 published vide
notification of the Government of India in the Ministry of Commerce & Industry, No. 1/2004, dated the 31st August, 2004;
(iv)
Licensing Authority means the Director General of Foreign Trade appointed

(v) Materials means -

(a)
(b)
raw materials, components, intermediates, consumables, catalysts and

parts which are required for manufacture of resultant product;
mandatory spares within a value limit of 10 percent. of the value of the
licence which are required to be exported alongwith the resultant
product;
(c)
fuel required for manufacture of resultant product; and
(d)

Exemption to specified goods imported under an Advance Licence for deemed exports under
paragraph 4.1.1 of the EXIM Policy :[Notfn. No. 47/02-Cus. dt. 22.4.2002 as amended by Notfn. Nos. 113/02,57/03, 84/03, 97/
03,63/04, 46/05, 77/05, 97/05, 41/06, 63/07, 116/07, 63/08,19/09]
In exercise of the powers conferred by sub-section (i) of section 25 of the Customs Act,
so to do, hereby exempts materials required for the manufacture of the final goods when imported
into India, from whole of the duty of Customs leviable thereon, under the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975), and from the whole of the additional duty leviable thereon
under section 3 of the said Customs Tariff Act subject to the following conditions, namely:(1)
that the importer has been granted Advance Licence for deemed export by the Licensing
Authority for import of the said materials for the aforesaid purpose in terms of paragraph
4.1.1 of the Export and Import Policy (hereinafter referred to as the said licence) , and the
said licence is produced by the importer at the time of clearance for debit by the proper
officer of the customs:

(2)
v807
that the said licence contains the endorsements specifying inter alia
(a)
(b)
(c)
the description, quantity and value of materials allowed to be imported under

the said licence;
the description and quantity of final goods to be manufactured out of, or with
the imported materials;
(3)
the importer executes a bond with such surety or security and in such form and for such
sum as may be specified by the Assistant Commissioner of Customs or Deputy
Commissioner of Customs binding himself to pay on demand, an amount equal to the
duty levaible on the imported material but for the exemption contained herein, in respect of
which the conditions specified in this notification have not been complied with together
with interest at the rate of 15 per cent per annum from the date of clearance of materials;
(4)
that the importer produces evidence of having discharged obligation to supply final
goods to the satisfaction of the said Assistant commissioner of customs or Deputy
commissioner of Customs within a period of thirty days from the expiry of the period
allowed for fulfilment of obligation to supply final goods or within such extended period
as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may
allow; and
( 5)
that the exempt materials are utilised for the manufacture of final goods and no portion
of such materials shall be loaned, transferred, sold or disposed of in any other manner;
Provided that where final goods in respect of which the said materials have been
imported have already been manufactured and supplied as required under this notification,
the importer may use the said materials for the manufacture of any other goods;
(6)
that the imports and exports are undertaken through sea ports at Mumbai, Sikkim,
Kolkatta, Cochin, Kandla, Mangalore, Marmagoa, Chennai, Nhava Sheva, Paradeep.
Tuticorin, Visakhapatnam, Kakinada, Magdalla, Dahej, Mundhra, Nagapattinam,
Okha,Pipavav, Bedi (including Rozi-Jamnagar), Muldwarka, Porbander, Dharamtar,
Vadimar and Haldia (Halida Dock Complex of Kolkata Port) and Krishnapatnam or
through any of the Airports at Ahmedabad, Bangalore, Mumbai, Kolkatta, Bhubaneshwar,
Coimbatore, Nagpur, Cochin, Delhi, Hyderabad, Jaipur, Chennai,Srinagar, Trivandrum,
Varanasi, Rajasansi (Amritsar), Lucknow (Amausi) Indore and Dabolim (Goa) or through
any of the Inland Container Depots at Bangalore, Coimbatore, Delhi, Guwahati, Hyderabad,
Kanpur, Ludhiana, Moradabad, Pimpri, (Pune), Pitampur(Indore), Agra, Faridabad, Jaipur,
Guntur, Nagpur, Varanasi, Surat, Jodhpur,Salem, Tirupur, Singanallur, Waluj, Bhiwadi,
Malanpur, Nasik, Rudrapur (Nainital), Dighi (Pune) Vadodara, Daulatabad(Wanjarwadi
and Maliwada), Waluj, (Aurangabad), Anaparthi (Andhra Pradesh), Kota, Udaipur,
Ahmedabad, Jalandhar, Bhilwada, Pondicherry, Garhi Harsaru, Bhatinda, Dappar (Dera
Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur,
Dadri, Tuticoin, Kundli, Bhadohi, Raipur, Mandideep (District Raisen), Durgapur (Export Promotion Industrial Park), Babarpur and Loni (District Gaziabad) or through the
Land Customs Stations at Ranaghat, Singhabad, Jogbani, Nautanva (Sonauli), Petrapole,
Mahadipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi, Amritsar Rail Cargo, Attari
v808
Road, Hilli, Ghojadanga and Changrabandha or Special Economic Zone as specified in

the notification issued under section 76A of the Customs Act, 1962 (52 of 1962).
other sea port, airport or inland container depot or through a land Customs station.
2.
The said materials required for the manufacture of the final goods, when imported into
India and supplied to Export Oriented Unit, Special Economic Zone, Electronic Hardware
Technology Park and Software Technology Park, shall be exempted from the whole of
the duty of customs leviable thereon, under the First Schedule to the said Customs Tariff
Act and from the whole of additional duty, safeguard duty and anti-dumping duty leviable
thereon respectively under section 3, 8 and 9A of the said Customs Tariff Act subject to
the conditions mentioned in paragraph 1.
Explanation- In this notification

(i)
Licensing Authority" means the Director General of Foreign Trade appointed
under Section 6 of the Foreign Trade (Development and Regulation)Act, 1922
(ii)
(a)
Materials"- meansraw materials, components, intermediates consumables, computer software

and parts required for the manufacture of final goods;
(b)
packing materials required for the packing of final goods to be supplied;
(iii)
final goods" means,-
(a)
supplies against Advance Licence/DFRC under the Duty Exemption /

Remission Scheme;
supplies made to 100 percent Export Oriented Units (EOUs) or units located in
Export Processing Zones (EPZ) or Special Economic Zones (SEZ) or Software
Technology Parks (STP) or Electronic Hardware Technology Parks (EHTP);
(b)
(c)
supply of capital goods to the holders of licence under Chapter 5 of the Export
and Import Policy;
(d)
supplies made to projects financed by multilateral or bilateral agencies/funds

as notified by the Government of India in the Ministry of Finance (Department
of Economic Affairs) under international competitive bidding in accordance
with the procedures of those agencies/funds where the legal agreements provide
for tender evaluation without including the customs duty;
(e)
supply of capital goods including capital goods in unassembled/dissembled

condition including plant, machinery, accessories, tools, dies and such goods
which are used for installation purpose till the stage of commercial production,
and spares to the extent of 10 percent of the FOR value of such capital goods
for fertilizer plants;
(f)
supply of goods to any project or purpose in respect of which the Ministry of
v809
Finance, by a notification, permits the import of such goods at Zero customs

duty coupled with the extension of benefits specified in chapter 8 of the Export
and Import Policy for domestic supplies;
(g)
supply of goods to power and refinery projects not covered in (f) above;
(h)
supply of Marine Freight Containers by 100 percent Export Oriented Units

(Domestic freight containers manufacturers) provided the said containers are
exported out of India within 6 months or such further period as permitted by
Customs;
(i)
supplies made to projects funded by United Nation agencies;
(j)
supplies made to nuclear power projects through competitive bidding;
(iv)
Export processing Zone hundred percent export oriented units" and special
economic zones"; have the same meaning as in Explanation 2 to Section 3 of
the Central Excise Act, 1944 (1 of 1944) respectively.
(v)
"Export and Import Policy" means Export and Import Policy 2002-2007, notified
vide Notification No. 1/2002-2007, dated the 31st March, 2002.
Exemption to materials required for manufacture of the final goods when imported under Advance
licence for deemed exporter :
[Notfn. No. 50/00-Cus. dt.27.4.2000 as amended by Notfn. Nos. 140/00,60/01, 121/01, 113/02,
84/03, 97/03 and 63/04]
1962 (52 to 1962), the Central Government, being satisfied that it is necessary in the public interest
so to do hereby exempts materials required for the manufacture of the final goods when imported
Customs Traiff Act, 1975 (51 of 1975), and from the whole of the additional duty leviable thereon
under section 3 of the said Customs Traiff Act subject to the following conditions, namely:
(1) that the importer has been granted Advance Licence for deemed exports in terms of
paragraph 7.3(c) of the Export and Import Policy or Annual Advance licence for Deemed Exports
in terms of paragraph 7.2 of the Export and Import Policy 1997- 2002, notified by the Government
of India in the Ministry of Commerce, vide notification No.1(RE-00)/1997-2002 dated the 31st
March, 2001, as the case may be, (hereinafter referred to as the said licence) by the Licensing
Authority for import of the said materials for the aforesaid purpose, and the said licence is
produced by the importer at the time of clearance for debit by the proper officer of Customs;
(2) that the said licence contains the endorsements specifying inter-alia
licence;
(a) the description, quantity and value of materials allowed to be imported under the said
(b) the description and quantity of materials allowed to be imported duty free; and
(c) the description and quantity of final goods to be manufactured out of, or with, the
v810
imported materials;
(3) the importer executes a bond with such surety or security and in such form and for
such sum as may be specified by the Assistant Commissioner of Customs or Deputy Commissioner
of Customs binding himself to pay on demand, an amount equal to the duty leviable on the
imported materials but for the exemption contained herein, in respect of which the conditions
specified in this notification have not been complied with together with interest at the rate of 15%
per annum from the date of clearance of materials;(As per sec 120(1) of Finance Bill 2003 the
rate of 15% is applicable w.e.f. 27.4.2000).
(4) that the importer produces evidence of having discharged obligation to supply
goods to the satisfaction of the said Assistant Commissioner of customs or Deputy Commissioner
of Customs within a period of thirty days from the expiry of the period allowed for fulfilment of
obligation to supply final goods or within such extended period as the Assistant Commissioner
of Customs or Deputy Commissioner of Customs may allow; and
(5) that the exempt materials are utilised for the manufacture or final goods and no
portion of such materials shall be loaned, transferred, sold or disposed of in any other manner:
have already been manufactured and supplied as required under this notification, the importer
may use the said materials for the manufacture of any other goods;
(6) that the imports and exports are undertaken through sea ports at Mumbai, Calcutta,
Cochin, Kandla, Mangalore, Marmagoa, Chennai, Nhava Sheva, Paradeep, Tuticorin,
Visakhapatnam, Kakinanda, Magdalla, Sikka, Pipavav, Jamnagar and Muldwarka or through any
of the airports at Ahmedabad, Bangalore, Mumbai, Calcutta, Bhubaneshwar, Coimbatore, Delhi,
Hyderabad, Jaipur, Chennai, Srinagar, Trivandrum and Varanasi on through any of the Inland
container Depots at Bangalore, Coimbatore, Delhi, Gauhati, Hyderabad, Kanpur, Ludhiana,
Moradabad, Pimpri (Pune), Pitampur (Indore), Agra, Faridabad, Jaipur, Guntur, Nagpur, Varanasi,
Surat, Jodhpur, Salem, Tirupur, Singanallur, Waluj, Malanpur, Bhatinda, Dappar (Dera Bassi),
Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur and Dadri or through
Land Customs Stations at Jogbani, Nautanva(Sonauli), Petrapole and Mahadipur.
Provided that the Commissioner of Customs may be special order and subject to such
airport or inland container Depot or through a land Customs station.
Explanation In this notification,
(i) "Licensing Authority" means the Director General of Foreign Trade appointed under
(ii) "materials" means
(a) raw materials, components, intermediates, consumbales, computer software and parts
required for the manufacture of final goods;
(b) packing materials required for the packing of final goods to be supplied;
v811
(iii) "final goods" means,

(a) supplies made to the United Nations Organisation or under the aid programme of the
United Nations or other multilateral agencies and paid for in foreign exchange;
(b) supplies made to projects financed by multi-lateral or bilateral agencies/Funds as
notified by the Government of India in the Ministry of Finance (Department of Economic Affairs)
under international competitive bidding in accordance with the procedures of those agencies/
Funds where the legal agreements provide for tender evaluation without including the customs duty;
(c) supplies made to units in the free trade zones and hundred per cent export oriented
units (excluding free trade zone units/export oriented undertakings engaged in Diamond, Gem
and Jewellery);
(d) supply of capital goods including capital goods in unassembled/disassembled
condition plant, machinery, accessories, tools, dies and such goods which are used for installation
purposes till the stage of commercial production, and spares to the extent of 10% of the value of
such capital goods for fertiliser plants if the supply of goods is made under the procedure of
international competitive bidding;
(e) supply of capital goods to the holders of licence under paragraph 6.2 of the Export
and Import Policy.
(f) supply of goods to any project or purpose in respect of which the Ministry of
Finance, by a notification, permits the import of such goods at zero customs duty coupled with
the extension of benefits under Chapter 10 of the Export and Import Policy for domestic
supplies;
(g) supply of goods to power and refinery projects not covered in (f) above;
(h) goods specified in List 9 appended to the notification of the Government of India, in
the Ministry of Finance (Department of Revenue), No.16/2000-Customs, dated 1st March, 2000,
for supply to a refinery set up under the ninth five Year Plan;
(i) Supply of goods to any of the Mega Power Project (including generation and
Transition) specified in list 33 appended to the notification of the Government of India in the
Ministry of Finance (Department of Revenue) No. 16/2000-Custom dated the 10th March, 2000 if
such Mega Power Project.
(1) an inter-state thermal power plant of a capacity of 1500 MW or more; or
(2) an inter-state hydel power plant of a capacity of 500 MW or more;
as certified by an officer not below the rank of Joint Secretary to the Government of
India in the Ministry of Power;
(j) supply of goods to Talcher-II and Talcher-II transmission projects in terms of the
Public Notice of the Government of India in the Ministry of Commerce No.18 (RE:99)/1997-2000,
v812
dated the Ist July, 1999.

(k) supply of goods to Sasaram HVDC East-North Interconnector Project in terms of the
Public Notice of the Government of India in the Ministry of Commerce No. 25 (RE.99)/1997-2002,
dated the 28th July, 1999.
(l) supply of goods to the three OECF assisted projects, namely, Faridabad Gas based
Power Project of NTPC, Simhadri Thermal Power Project of NTPC and Bakreshwar Thermal Power
Project of WBPDCL in terms of the Public Notice of the Government of India, in the Ministry of
Commerce, No.30 (RE:99)/1997-2002, dated the 6th September, 1999
(m) supply of goods to the Maharashtra State Electricity Board for execution of
Maharashtra Power Projects in terms of the Public Notice of the Government of India in the
Ministry of Commerce, No. 31(RE:99)/1997-2002, dated the 23rd September, 1999;
(n) supply of goods to Rihand-Sasaram-Biharsharif HVDC Link back to back Station
Project in terms of the Public Notice of the Government of India in the Ministry of Commerce,
No.38 (RE:99)/1997-2002, dated the 5th November, 1999;
(o) supply of goods to Eastern Region System Coordination and Control (ERSC & C)
Transmission Project in terms of the Public Notice of the Government of India in the Ministry of
Commerce, No. 34(RE-2000)/1997-2002, dated the 15th September, 2000.
(p) supply of goods to Vindhyachal Super Thermal Power Project (STPP) Stage-II in the
State of Madhya Pradesh and Kayamkulam Combined Cycle Power Project (CCPP) in the State of
Kerala in terms of the Public Notice of the Government of India in the Ministry of Commerce,
No.18(RE-01)/1997-2002, dated the 7th June, 2001.
(iv) "free trade zone", and "hundred percent export oriented units" have the same
meaning as in Explanation 2 to sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of
1944);
(v) "Export and Import Policy" means Export and Import Policy, 1997-2002, notified
by the Government of India in the Ministry of Commerce vide notification number 1(RE-99)/
1997-2002, dated the 31st March, 2000.
E.
v813
SPECIAL IMPREST LICENCE/RELEASE ORDER

Exemption to Imports against special imprest licence.

[Notifn. No.36/97-Cus. dt.11.4.1997 as amended by Notifn. Nos. 67/97, 52/98, 70/99, 84/99,
101/99, 113/99, 114/99, 131/99,113/02, 84/03, 97/03 and 63/04.]
that the importer has been granted special imprest licence (hereinafter referred to as the
said licence) by the Licensing Authority for the import of the said materials for the
aforesaid purpose in terms of paragraph 7.6 of the Export and Import Policy, and the said
licence is produced at the time of clearance for debit by the proper officer of the Customs;
(2)
that the import licence contains the endorsements specifying interalia(a)

the description, quantity and the value of materials allowed to be imported under
the said licence;
(b)
the description and quantity of materials allowed to be imported duty free ; and
(c)
the description and quantity of final goods to be manufactured out of, or with,
(3)
the importer executes a bond with such surety or secruity and in such form and for such
sum as may be specified by the Assistant Commissioner of Customs or Deputy
Commissioner of Customs binding himself to pay on demand, an amount equal to the duty
leviable on the imported materials but for the exemption contained herein, in respect of
which the condition specfied in this notification have not been complied with together
with interest at the rate of 15% per annum from the date of clearance of materials; (As per
Sec. 120(1) of Finance Bill 2003 rate of duty of 15% is applicable w.e.f. 11.4.1997)
(4)
goods to the satisfaction of the said Assistant Commissioner of Customs or Deputy
Commissioner of Customs within a period of thirty days from the expiry of period allowed
for fulfilment of obligation to supply final goods or within such extended period as the
Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow; and
(5)
of such materials shall be loaned, transferred, sold or disposed of in any other manner:
have already been manufactured and supplied as required under this notification, the
importer may use the said materials for the manufacture of any other goods.
(6)
v814
Cochin, Kandla, Mangalore, Marmgoa, Chennai, Nhava Sheva, Paradeep, Tuticorin,

Visakhapatnam, Jamnagar and Muldwarka or through any of the aiports at Ahmedabad,
Bangalore, Mumbai, Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Chennai, Srinagar,
Trivandrum and Varanasi or through any of the Inland Container Depots at Bangalore,
Coimbatore, Delhi, Gauhati, Hyderabad, Kanpur, Ludhiana, Moradabad, Pimpri
(Pune),Pitampur (Indore), Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur,
Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur and Dadri or through the Land Customs
Station at Jogbani, Nautanva (Sonauli), Petrapole and Mahadipur:
conditions as may be specified by him, permit import and export through any other sea
port, airport or Inland Container Depot or through a land Customs station.
Explanation - In this notification (i)
an officer authorised by him to grant a licence under the said Act;
(ii)

software and parts required for the manufacture of final goods:
(b)
packing materials required for the packing of final goods to be supplied;
(iii)
"final goods" means (a)
supplies made to United Nations Organisation under the aid programme

of the United Nations or other multilateral agencies and paid for in
foreign exchange;
(b)
supplies made to project financed by multilateral or bilateral agencies/

Funds as notified by the Department of Economic Affairs, Ministry of
Finance under international competitive bidding or under limited
tender system in accordance with the procedures of those agencies/
Funds where the legal agreements provide for tender evaluation
without including the Customs duty;
(c)
supplies made to units in the free trade zones and hundred per cent
export oriented undertaking (excluding free trade zone unit/export
oriented undertakings engaged in Diamond, Gem and Jewellery);
(d)
supply of capital goods and spares to the extent of 10% of the vlaue
of such capital goods for fertiliser plants if the supply is made under
the procedure of international competitive bidding;
(e)
supply of captial goods to the holders of licence under the paragraph 6.2
of the Export and Import Policy for import of such capital goods at zero
duty.

(f)
supplies of goods to any project or purpose in respect of which the

Ministry of Finance, by a notification permits the import of such goods
at zero customs duty coupled with the extension of benefits under
Chapter 7 of the Export and Import Policy for domestic supplies;
(g)
goods specified in list 27 appended to the notification of the Government

of India in the Ministry of Finance, Department of Revenue No. 23/98Customs, dated the 2nd June, 1998, for supply to any refinery set up
under the Ninth Five Year Plan;
(h)
supply of goods to any of the mega power projects specified in list 33

appended to the notification of the Government of India in the Ministry
of Finance (Department of Revenue) number 20/99-Customs dated the
28th February, 1999, if such mega power project is -
(i)
(iv)
v815
(1)
an inter-state thermal power plant of a capacity of 1500 MW
or more; or
(2)
an inter-state hydel power plant of a capacity of 500 MW or
more
as certified by an officer not below the rank of a Joint Secretary to the
Government of India in the Ministry of power.
supply of goods to Talcher-II and Talcher-II transmission projects in
terms of the Public Notice of the Government of India in the Ministry
of Commerce No. 18 (RE:99)/1997-2002 dated the 1st July, 1999.
(j)
supply of goods to Sasaram HVDC East-North Interconnector Project

in terms of the Public Notice of the Government of India in the Ministry
of Commerce No. 25 (RE:99)/1997-2002, dated the 28th July, 1999.
(k)
supply of goods to the three OECF assisted projects, namely, Faridabad

Gas Based Power Project of NTPC, Simhadri Thermal Power Project of
NTPC and Bakreshwar Thermal Power Project of WBPDCL in terms of
the Public Notice of the Government of India, in the Ministry of
Commerce No. 30 (RE:99)/1997-2002, dated the 6th September, 1999.
(l)
supply of goods to the Maharashtra State Electricity Board for execution

of Maharashtra Power Projects in terms of the Public Notice of the
Government of India in the Ministry of Commerce No. 31 (RE:99)/19972002, dated the 23rd September, 1999.
(m)
supply of goods to Rihand-Sasaram-Biharsharif HVDC Link Back to

Back Station Project in terms of the Public Notice of the Government
of India in the Ministry of Commerce No. 38 (RE:99)/1997-2002, dated
the 5th November, 1999.
"free trade zone" and "hundred per cent export oriented undertaking" have
the same meaning as in Explanation 2 to sub-section (1) of section 3 of the Central
Excise Act, 1944 (1 of 1944);

(v)
v816
"Export and Import Policy", means Export and Import Policy, 1 April, 1997 - 31
March 2002 notified by Ministry of Commerce vide notification number 1/1997
- 2002, dated the 31st March, 1997.

Exemption to materials required for the manufacture of the final goods when imported against
on import licence or release order on the canalising agency:
[Notfn No.128/94-Cus. dt.10-6-1994 as amended by Notfn Nos.185/94, 101/95, 144/95, 22/96, 33/
97and 67/04]
1962 (52 of 1962), the Central Government, being satisifed that it is necessary in the public interest
into India, from whole of the duty of Customs leviable thereon, under the First Shcedule to the
under section 3 of the said CustomsTariff Act, subject to the following conditions, namely:(1)
that the importer has been granted necessary import licence or release order on the
canalising agency (hereinafter called the said licence ) by the Licensing Authority for the
import or release of the said materials for the aforesaid purpose in terms of para 56 of the
Export and Import Policy, 1st April, 1992 - 31st March, 1997 and the said licence is produced
at the time of clearance for debit by the proper officer of the Customs;
(2)
that the import licence contains the endoresements specifying, inter-alia(a)

(b)
(c)
the description, quantity and the value of materials allowed to be imported under
the said licence;
the description and qunatity of materials allowed to be imported duty free; and
(3)
Omitted
(4)
the importer executes a bond with such surety or security and in such form and for such
sum as may be specified by the Assistant Commissioner or Deputy Commissioner of
Customs binding himself to pay on demand, an amount equal to the duty leviable on the
imported materials but for the exemption contained herein, in respect of which the
conditions specified in this notification have not been complied with together with
interest at the rate of 24% per annum from the date of clearance of materials;
(5)
goods to the satisfaction of the said Assistant Commissioner or Deputy Commissioner
of Customs within a period of thirty days from the expiry of period allowed for fulfilment
of obligation to supply final goods or from such extended period as the Assistant
Commissioner of Customs or Deputy Commissioner of Customs may allow; and
(6)
v817
of such materials shall be loaned, transferred, sold or disposed of in any other manner;
Provided that where final goods in respect of which the said materials have been
imported have already been manufactured and supplied as required under this notification,
the importer may use the said materials for the manufacture of any other goods.
(7)
Varanasi or through any of the Inland Container Depots at Bangalore, Coimbatore, Delhi,
to such conditions as may be specified by him, permit import and export through any other
sea port, airport or Inland Container Depot or through a land customs station
(8)
that the exemption from the whole of the additional duty leviable under section 3 of the
said Customs Tariff Act shall not apply to materials required for manufacture of capital
goods for supply to fertilizer plants under the procedure of international competitive
bidding.
Explanation :- In this notification (i)

(ii)

raw materials, components, intermediates, consumable, computer
software and parts required for the manufacture of final goods;
(b)
(iii)
packing material required for the packing of final goods to be supplied;
"final goods" means

(a)
Supplies made to United Nations Organisations or under the aid

programme of the United Nations or other multilateral agencies and
paid for in foreign exchange;
(b)
Supplies made to projects financed by multilateral or bilateral agencies/

Funds as notified by the Department of Economic Affairs, Ministry of
Finance under inter-national competitive bidding or under limited
tender system in accordance with the procedures of those agencies/
Funds where the legal agreements provide for tender evaluation
without including the customs duty;
(c)
Supplies made to units in the free trade zones and hundred percent
export oriented undertakings (excluding free trade zone units/export
oriented undertakings engaged in Diamond, Gem and Jewellery);
(iv)
v818
(d)
Supply of capital goods for fertiliser plants if the supply is made under
the procedure of international competitive bidding; and
(e)
supplies of goods to any project or purpose in respect of which the

Ministry of Finance, by a notification, on or after 20th June, 1994,
permits the import of such goods at zero customs duty, coupled with
the extension of benefits under Chapter VII of the Export and Import
Policy 1st April, 1997- 31st March, 2002 published by the Government
of India under Ministry of Commerce Notification No.1/1997-2002
dated 31st March, 1997 as amended from time to time for domestic
supplies.
"free trade zone" and "hundred percent export oriented undertaking" have the
same meaning as in Explanation 2 to sub-section (1) of section 3 of the Central
Excise and Salt Act, 1944 (1 of 1944)

F.
v819
DEPB SCHEME

Exemption to imports made against Duty Entitlement Pass Book
[Notfn. No. 96/04-Cus. dt. 17.9.2004 as amended by 27/05, 31/05, 46/05, 77/05]
so to do, hereby exempts the goods of description specified in column (2) of the Table below, when
imported into India ,-
(a)
from so much of duty of customs leviable thereon under the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated
at the rate specified in the corresponding entry in column (3) of the said Table;
(b)
from so much of additional duty leviable thereon under section 3 of the said
Customs Tariff Act, as is in excess of the amount calculated at the rate specified
in the corresponding entry in column (4) of the said Table;
subject to the following conditions, namely :(i)
that the importer has been issued a Duty Entitlement Pass Book by the Licensing
Authority in terms of paragraph 4.3 or paragraph7.9 of the Foreign Trade Policy;
(ii)
that the importer has been permitted credit entries in the said Duty Entitlement
Pass Book by the Licensing Authority at the rates notified by the Government
of India in the Ministry of Commerce and Industry for the products exported;
(iii)
that the said Duty Entitlement Pass Book is produced before the proper officer
of Customs for debit of the duties leviable on the goods,but for exemption
contained herein :
Provided that exemption from duty shall not be admissible if there is

insufficient credit in the said Duty Entitlement Pass Book for debiting the duty
leviable on the goods, but for this exemption.
(iv)
the said Duty Entitlement Pass Book shall be valid for twenty four months
from the date of issue or such extended period as may be granted by the
Licensing Authority for import and export only, at the port of registration
which shall be one of the sea ports at Mumbai, Kolkata, Cochin, Magdalla,
Kakinada, Kandla Mangalore,Marmagoa, Chennai, Nhava Sheva, Paradeep,
Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra, Nagapattinam, Okha,
Bedi (including Rozi-Jamnagar), Muldwarka and Porbander or through any of
the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata,
Coimbatore, Delhi, Hyderabad, Jaipur, Chennai, Srinagar, Trivandrum, Varanasi,
Nagpur, Cochin and Rajasansi (Amritsar) or through any of the Inland Container
Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur,
Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri
(Pune), Pitampur ( Indore ), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital),
v820
Dighi ( Pune ), Vadodara , Daulatabad ( Wanjarwadi and Maliwada), Waluj

(Aurangabad ), Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur,
Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondicherry,
Garhi Harsaru, Bhatinda, Dappar ( Dera Bassi), Chheharata (Amritsar), Karur,
Miraj, Rewari , Bhusawal, Jamshedpur, Surajpur, Dadri and Tuticorin or through
the Land Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva
(Sonauli), Petrapole and Mahadipur or Special Economic Zone as specified in
the notification issued under section 76A of the Customs Act, 1962 (52 of 1962):
Provided that where the expiry of the Duty Entitlement Pass Book
falls before the last day of the month, such Duty Entitlement Pass Book shall
be deemed to be valid till the last day of the said month:
Provided further that the Commissioner of Customs may, by special
order and subject to such conditions as may be specified by him, permit imports
and exports from any other sea port, airport, inland container depot or through
any land customs station;
(v)
that where the importer does not claim exemption from the additional duty of
customs leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975),
he shall be deemed not to have availed the exemption from the said duty for the
purpose of calculation of the said additional duty of customs;
(vi)
that the importer shall be entitled to avail the drawback or CENVAT credit of
additional duty leviable under section 3 of the said Customs Tariff Act against
the amount debited in the said Duty Entitlement Pass Book;
(vii)
that where benefit of exemption from duty is claimed by a person, who is not a
Duty Entitlement Pass Book holder, such benefit shall be permissible only
against specific amount of credit, not being a provisional credit, transferred by
a Duty Entitlement Pass Book holder to such person.
2. This notification shall have effect upto and inclusive of the 30th day of September, 2005.
Table
__________________________________________________________________________________________
S.No.
Description of goods
Standard rate
Additionalduty rate
__________________________________________________________________________________________
1
2
3
4
__________________________________________________________________________________________
1.
Goods other than edible oils
Nil
Nil
2.
Edible oils
50% of applied
50% of applied rate of
rate of duty
additional duty
__________________________________________________________________________________________
Explanation, - For the purposes of this notification, (i)
(ii)
Foreign Trade Policy means Foreign Trade Policy 2004-2009 published in the
notification of the Government of India in the Ministry of Commerce and Industry
vide No . 1/2004, dated the 31st August, 2004;
(iii)
(iv)
v821
applied rate of duty means the standard rate of duty specified in the First
Schedule to the said Customs Tariff Act with respect to the goods specified in
column (2) of the said Table, read with any other notification (for the time
being in force) issued in respect of such goods under sub-section (1) of section
25 of the said Customs Act ;
applied rate of additional duty means the additional duty leviable under
section 3 of the said Customs Tariff Act with respect to the goods specified in
column (2) of said Table, read with any other notification (for the time being
in force) issued in respect of such goods under sub-section (1) of section 25 of
the said Customs Act.

Exemption to specified goods imported under a Duty Entitlement Pass Book issued in terms of
paragraph 4.3 of the Export and Import Policy:
[Notfn. No. 45/02-Cus. dt. 22.4.2002 as amended by 125/02, 57/03, 84/03, 97/03, 63/04, 95/
04, 27/05, 46/05,77/05, 97/05, 41/06, 63/07, 116/07]
so to do, hereby exempts the goods of description specified in column (2) of the Table below,
when imported into India,
(a)
from so much of duty of customs leviable thereon under the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated
at the rate specified in the corresponding entry in column (3) of the said Table;
(b)
subject to the following conditions, namely: (i)
that the importer has been issued a Duty Entitlement Pass Book by the Licensing
Authority in terms of paragraph 4.3 of the Export and Import Policy.
(ii)
the importer has been permitted credit entries in the said Duty Entitlement Pass Book by
the Licensing Authority at the rates notified by the Government of India in the Ministry
of Commerce for the products exported;
(iii)
the said Duty Entitlement Pass Book is produced before the proper officer of Customs
for debit of the duties leviable on the goods but for exemption contained herein :
Provided that exemption from duty shall not be admissible if there is insufficient
credit in the said Duty Entitlement Pass Book for debiting the duty leviable on the goods
but for this exemption.

(iv)
v822
the said Duty Entitlement Pass Book shall be valid for twelve months from the date of
issue or such extended period as may be granted by the Licensing Authority for import
and export only, at the port of registration which shall be one of the sea ports at Mumbai,
Kolkata, Cochin, Kandla, Mangalore, Marmagoa, Chennai, Nhava Sheva, Paradeep,
Tutucorin, Visakhapatnam, Kakinada, Magdalla, Sikka, Pipavav, Dahej, Mundra,
Nagapattinam, Okha, Dharamtar, Bedi (including Rozi-Jamnagar), Muldwarka, Porbander
and Vadinar or any of the airports at Ahmedabad, Bangalore, Mumbai, Kolkata,
Coimbatore,Delhi, Jaipur, Varanasi, Srinagar, Trivandrum, Hyderabad, Chennai,
Bhubaneswar, Nagpur, Cochin, Rajasansi (Amritsar), Lucknow (Amausi) and Indore or
any of the Inland Container Depots at Bangalore, Coimbatore, Delhi, Gauhati, Kanpur,
Pimpri (Pune), Pitampur (Indore), Moradabad, Ludhiana, Hyderabad, Nagpur, Agra,
Faridabad, Jaipur, Guntur, Varanasi, Jodhpur, Salem, Tirupur, Singanalur, Waluj, Surat,
Malanpur, Nasik, Rudrapur (Nainital), Kota, Udaipur, Daulatabad (Wanjarwadi and
Maliwada), Dighi (Pune), Vadodra, Ahmedabad, Bhiwadi, Madurai, Jallandhar, Meerut,
Bhilwara, Pondicherry, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata
(Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur, Dadri, Tuticorin, Kundli,
Bhadohi, Raipur, Mandideep (District Raisen) Durgapur (Export Promotion Industrial
Park), Babarpur and Loni (District Gaziabad) or through the Land Customs Station at
Ranaghat, Singhabad Raxaul, Jogbani, Nautanva (Sonauli), Petrapole, Mahadipur,
Nepalganj Road, Dawki, Agartala, Sutarkhandi, Amritsar Rail Cargo, Attari Road, Hilli,
Ghojadanga and Changrabandha or Special Economic Zone as specified in the
notification issued under section 76A of the Customs Act, 1962 (52 of 1962).
Provided that where the expiry of the Duty Entitlement Pass Book falls before
the last day of the month, such Duty Entitlement Pass Book shall be deemed to be valid
till the last day of the said month:
Provided further that the Commissioner of Customs may, by special order and
subject to such conditions as may be specified by him, permit imports and exports from
any other sea port, airport, inland container depot or through a land customs station;
Provided also that in respect of Duty Entitlement Pass Book issued against
supplies to a unit in Special Economic Zone (SEZ), this condition shall apply for the
purpose of permitting import of goods.
(v)
where the importer does not claim exemption from the additional duty of customs leviable
under section 3 of the Customs Tariff Act, 1975 (51 of 1975), he shall be deemed not to
have availed the exemption from the said duty for the purpose of calculation of the said
additional duty of customs.
(vi)
where benefit of exemption from duty is claimed by a person, who is not a Duty Entitlement
Pass Book holder, such benefit shall be permissible only against specific amount of
credit transferred by a Duty Entitlement Pass Book holder to such person.
v823
TABLE
_________________________________________________________________________________________
S.No.
Standard rate
Additionalduty rate
__________________________________________________________________________________________
1
2
3
4
__________________________________________________________________________________________
1.
Nil
Nil
2.
Edible oils
50% of applied
rate of duty
additional duty
__________________________________________________________________________________________
Explanation. For the purpose of this notification,
(i)
(ii)
(iii)
(iv)
(v)
Export and Import Policy means the Export and Import Policy April, 2002
March, 2007 published vide notification of the Government of India in the
Ministry of Commerce No.1/2002-2007, dated the 31st March, 2002; and
Licensing Authority means the Director general of Foreign Trade appointed
"Special Economic Zone (SEZ)" has the same meaning as assigned to it in
paragraph 9.48 of the Export and Import Policy.
"applied rate of duty" means the standard rate of duty specified in the First
column (2) of the said Table, read with any other notification (for the time being
the said Customs Act;
"applied rate of additional duty" means the additional duty leviable under

Exemption to imports made against Duty Entitlement Pass Book
[Notfn. No. 34/97-Cus., dt. 7.4.1997 as amended by Notfn. Nos. 44/97, 66/97, 87/97,65/98,104/98.
52/99, 81/99, 121/99, 1/00,5/00, 120/00, 30/ 01, 122/01, 113/02, 125/02, 84/03, 97/03, 63/04, 95/
04 and 27/05]
1962 (52 of 1962), the Central Government , being satisfied that it is necessary in the public interest
imported into India,
(1)
from so much of duty of customs leviable thereon under the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at the rate
specified in the corresponding entry in column (3) of the said Table;
(2)
v824
subject to the following conditions, namely: (i)
that the importer has been issued a Duty Entitlement Pass Book by the Licencing
Authority in pursuance of paragraph 7.25 read with paragraph 7.29 of the Export and
Import Policy (hereinafter referred to as said Duty Entitlement Pass Book).
(ii)
The importer has been permitted credit entries in the said Duty Entitlement Pass Book at
the rates notified by the Government of India in the Ministry of Commerce for the products
exported or has been allowed a provisional credit in the said Duty Entitlement Pass Book
by the Licencing authority to be set-off by the credits earned on exports to be subsequently
effected;
(iii)
The said Duty Entitlement Pass Book is produced before the proper officer of Customs
for debit of the duties leviable on the goods but for exemption contained herein:
Provided that exemption from duty shall not be admissible if there is insufficient credit in
the said Duty Entitlement Pass Book for debiting the duty leviable on the goods but for
this exemption.
(iv)
The said Duty Entitlement Pass Book shall be valid for twelve months from the date of
issue, or such extended period as may be granted by the Licensing Authority for import
and export only at the port of registration which shall be one of the sea ports of Mumbai,
Calcutta, Cochin, Kandla, Mangalore, Marmagoa, Chennai, Nhava Sheva, Paradeep,
Tuticorin, Visakhapatnam, Kakinada, Magdalla, Sikka, Pipavav, Dahej, Mundra,
Nagapattinam, Okha, Dharamtar, Jamnagar and Muldwarka or any of the airports at
Ahmedabad, Bangalore, Mumbai, Calcutta, Coimbatore, Delhi Jaipur, Varanasi, Srinagar,
Trivandrum, Hyderabad, Chennai, Bhubaneswar, Nagpur & Cochin or any of the Inland
Container Depots at Bangalore, Coimbatore, Delhi, Gauhati, Kanpur, Pimpri (Pune),
Pitampur (Indore), Moradabad, Ludhiana, Hyderabad; Nagpur, Agra, Faridabad, Jaipur,
Guntur, Varanasi, Jodhpur, Salem, Tirupur, Singanalur, Waluj, Malanpur and Surat: Nasik,
Rudrapur (Nainital), Kota, Udaipur, Daulatabad (Wanjarwadi and Maliwada), Dighi
(Pune), Vadodra, Ahmedabad, Bhiwadi, Madurai, Jallandhar, Meerut, Bhilwara,
Pondicherry, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur,
Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur and Dadri or through the Land Customs
Station at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva (Sonauli), Petrapole and
Mahadipur.
Provided that where the expiry of the Duty Entitlement Pass Book falls before
the last day of the month, the Duty Entitlement Pass Book shall be deemed to be valid till
the last day of the said month;
Provided further that the Commissioner of Customs may by special order and
subject to such conditions as may be specified by him, permit imports and exports from
any other sea port, airport, inland container depot or through a land customs stations;
(v)
The importer claiming exemption from duties against provisional credit permitted under
paragraph 7.35 of 'Export and Import Policy' by the Licencing authorities, executes a bond
in such form and for such sum, with such surety or securities as may be prescribed by the
Assistant Commissioner of Customs, binding himself to pay on demand duty leviable on
goods imported but for the exemption contained herein together with interest at the rate
of 15% per annum from the date of clearance in the event of his failure to make exports
v825
and earn credits thereon to set off the provisional credits allowed;
(As per 120(1) of Finance Bill, 2003 the rate of 15% is applicable w.e.f. 7.4.1997)
Provided that in the case of import against provisional credits, the exemption
shall be permitted only for such goods which are in the nature of inputs required for use
in production of goods in the factory of the Duty Entitlement Pass Book holder or in the
factory of supporting manufacturer as specified in the said Duty Entitlement Pass Book
and such inputs are not transferred, loaned, sold, parted with or disposed of in any manner,
even after credits on exports to set-off provisional credits have been earned.
(vi)
Where the importer does not claim exemption from the additional duty of customs leviable
have availed the exemption from the said duty for the purpose of calculation of the said
additional duty of Customs.
(vii)
Where benefit of exemption from duty is claimed by a person, who is not a Duty Entitlement
Pass Book holder, such benefit shall be permissible only against specific amount of credit
not being a Provisional credit, transferred by a duty Entitlement Pass Book holder to such
person.
TABLE
__________________________________________________________________________________________
S.No.
Standard rate
Additionalduty rate
__________________________________________________________________________________________
1
2
3
4
__________________________________________________________________________________________
1.
Nil
Nil
2.
Edible oils
50% of applied
rate of duty
additional duty
__________________________________________________________________________________________
Explanation:- For the purpose of this notification,(i)
Export and Import Policy means the Export and Import Policy April, 1997
March, 2002 published vide notification of the Government of India in the
Ministry of Commerce No.2/1997/2002, dated the 31st March, 1997;
(ii)
"applied rate of duty" means the standard rate of duty specified in the First
(iii)
"applied rate of additional duty" means the additional duty leviable under
section 3 of the said Customs Tariff with respect to the goods specified in

Exemption to goods from Customs duty and additional duty when imported against Duty Entitlement
Pass Book.
[Notfn. No. 89/05-Cus., dated 4.10.2005 as amended by 97/05, 104/05, 32/06, 41/06, 48/07,
63/07, 116/07, 41/08,125/08,3/09,19/09, 123/09, 93/10, 37/12, 40/12, 50/12, 4/13]
v826
imported into India (a)
Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at the rate
specified in the corresponding entry in column (3) of the said Table;
(b)
from so much of additional duty leviable thereon under section 3 of the said Customs
Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding
entry in column (4) of the said Table;

(ii)
(iii)
(iv)
that the importer has been issued a Duty Entitlement Pass Book scrip by the
Licensing Authority in terms of paragraph 4.3 of the Foreign Trade Policy or
rule 24 or rule 30 of the Special Economic Zones Rules, 2006.
that the importer has been permitted credit entries in the said Duty Entitlement
Pass Book scrip by the Licensing Authority at the rates notified by the
Government of India in the Ministry of Commerce and Industry for the products
exported;
that the said Duty Entitlement Pass Book scrip is produced before the proper
officer of Customs for debit of the duties leviable on the goods, but for exemption
contained herein :
credit in the said Duty Entitlement Pass Book scrip for debiting the duty
leviable on the goods, but for this exemption.
the said Duty Entitlement Pass Book scrip shall be valid for twenty four months
from the date of issue or such extended period as may be granted by the
Licensing Authority for import and export only at the port of registration which
shall be one of the sea ports at Mumbai, Kolkata, Cochin, Magdalla, Kakinada,
Kandla, Mangalore, Marmagoa, Chennai, Nhava Sheva, Paradeep, Pipavav,
Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra, Nagapattinam, Okha, Bedi
(including Rozi Jamnagar), Muldwarka, Porbander, Vadimar and Haldia (Haldia
Dock complex of Kolkata Part), Krishnapatnam and Ennore (Tamil Nadu) and
Karaikal (Union territory of Puducherry) or through any of the airports at
Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi,
Hyderabad, Jaipur, Chennai, Srinagar, Trivandrum, Varanasi, Nagpur, Cochin,
Rajasansi (Amritsar) Lucknow (Amausi), Indore and Dabolim (Goa) and
Visakhapatnam or through any of the Inland Container Depots at Agra,
Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur,
Jallandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur
(Indore), Surat, Tirpur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune),
Vadodara, Dulatabad (Wanjarwadi and Maliwada), Waluj (Aurgangabad),
Talegoan(District Pune), Dhannad Rau (District Indore),Kheda (Pithampur,
District Dhar), Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur
(Tamil Nadu), Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu)
v827
Marripalem Village in Taluk of Edlapadu, District Guntur and Tondiarpet
(v)
(vi)
(vii)
2.
(TNPM), Chennai and Irungattukottai, SIPCOT IndustrialPark, Kattrambakkam

Village, Sriperumbudur Taluk, Kanchipuram District, Tamil Nadu, Anaparthy
(Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur,
Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondicherry, Garhi Harsaru, Bhatinda,
Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal,
Jamshedpur, Surajpur, Dadri,Tuticorin, Kundli, Bhadohi, Raipur, Mandideep
(District Raisen), Durgapur (Export Promotion Inustrial Park), Babarpur and
Loni (District Gaziabad)or through the Land Customs Station at Ranaghat,
Singhabad, Raxaul, Jogbani, Nautanva (Sonauli), Petrapole, Mahadipur,
Nepalganj Road, Dawki, Agartala, Sutarkhandi, Amritsar Rail Cargo Attari Road,
Hilli, Ghojadanga and Changrabandha or Special Economic Zone as specified
in the notification issued under section 76A of the Customs Act, 1962 (52 to
1962)
be deemed to be valid till the last day of the said month :
order and subject to such conditions as may be specified by him, permit imports
and exports from any other sea port, airport, inland container depot or through
any land customs station;
he shall be deemed not to have availed the exemption from the said duty for the
purpose of calculation of the said additional duty of customs;
additional duty lveiable under section 3 of the said Customs Tariff Act against
the amount debited in the said Duty Entitlement Pass Book scrip;
that where benefit of exemption from duty is claimed by a person, who is not a
Duty Entitlement Pass Book holder, such benefit shall be permissible only
against specific amount of credit, not being a provisional credit, transferred by
a Duty Entitlement Pass Book holder to such person.
This notification shall have effect until further orders.
TABLE
______________________________________________________________________________________
S. No. Description of goods
Standard rate
Additional Duty rate
______________________________________________________________________________________
1
2
3
4
______________________________________________________________________________________
1.
Nil
Nil
2.
Edible Oils
50% of applied
rate of duty
additional duty
______________________________________________________________________________________
Explanation, - For the purposes of this notification,(i)
Foreign Trade Policy means Foreign Trade Policy 2004-2009 published in the
v828
vide No.1/2004, dated the 31st August, 2004 as amended from time to time;
(ii)

under Section 6 of the Foreign Trade (Development and Regulation) Act, 1992
(22 of 1992) or an officer authorized by him to grant a licence under the said
Act;
(iii)
applied rate of duty means the standard rate of duty specified in the First
(iv)
applied rate of additional duty means the additional duty leviable under
column (2) of said Table, read with any other notification (for the time being in
force) issued in respect of such goods under sub-section (1) of section 25 of

G.
v829
DFRC SCHEME:
Exemption to goods when imported against DFRC or DFRC for intermediate supply:
[Notfn. No.90/04-Cus. dt. 10.9.2004 as amended by 46/05, 77/05, 97/05, 41/06, 63/07, 116/07,
63/08,19/09, 123/09, 93/10, 37/12, 40/12, 50/12, 4/13]
into India, from whole of the duty of customs leviable thereon under the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975), subject to the following conditions, namely :-
(i) that the importer has been granted Duty Free Replenishment Certificate or Duty Free
Replenishment Certificate for Intermediate Supply, as the case may be, by the Licensing Authority,
for import of the said materials in terms of Chapter 4 of the Foreign Trade Policy, and the said Duty
Free Replenishment Certificate or Duty Free Replenishment Certificate for Intermediate Supply,
as the case may be, is produced at the time of clearance for debit by the proper officer of customs;
(ii) that the said Duty Free Replenishment Certificate or Duty Free Replenishment Certificate
for Intermediate Supply, as the case may be, contains the endorsements specifying, inter alia, (a)
(b)
(c)
the Standard Input Output Norm number, description and value of the resultant
product exported ;
the shipping bill number(s) and date(s) and FOB value in Indian rupees of the
resultant product or excise certified invoice number(s) with value in Indian
rupees in the case of supplies made under the categories of deemed exports in
terms of paragraph 8.2 of the Foreign Trade Policy; and
the description, value and quantity of the materials which are allowed to be
imported:
Provided that in respect of resultant product specified in paragraph 4.31 of the Hand
Book of Procedures (Volume I) of the Foreign Trade Policy, the materials permitted in the said
Duty Free Replenishment Certificate or Duty Free Replenishment Certificate for Intermediate
Supply, as the case may be, shall be of the same quality, technical characteristics and specifications
as the materials used in the said resultant product:
Provided further that in respect of said resultant products the exporter shall give declaration
with regard to technical characteristics, quality and specification of materials used in the shipping
bill;
(iii) that the said Duty Free Replenishment Certificate or Duty Free Replenishment Certificate
for Intermediate Supply, as the case may be, or materials shall be freely transferable:
Provided that the Duty Free Replenishment Certificate or Duty Free Replenishment
Certificate for Intermediate Supply, as the case may be, or the materials imported shall not be
transferable if in respect of goods the Standard Input Output Norms are subject to actual user
condition or where the export proceeds have not been realized or for import of fuel under the
general norms:
v830
Provided further that in respect of canalized fuel, the import entitlement shall be
transferable to a canalizing agency authorised by the Government of India in the Ministry of
Petroleum and Natural Gas.
(iv) that the imports and exports are undertaken through sea ports at Mumbai, Kolkata,
Cochin, Magdalla, Kakinada, Kandla, Mangalore,Marmagoa, Chennai, Nhava Sheva, Paradeep,
Rozi-Jamnagar), Muldwarka, Porbander, Dharamtar, Vadimar and Haldia (Halida Dock Complex of
Kolkata Port, Krishnapatnam and Ennore (Tamil Nadu) and Karaikal (Union territory of
Vadodara, Daulatabad (Wanjarwadi and Maliwada), Waluj(Aurangabad),Talegoan(District Pune),
Dhannad Rau (District Indore),Kheda (Pithampur, District Dhar), Patli (Gurgaon), Irugur Village
(Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) and Veerapandi
(Tamil Nadu), Marripalem Village in Taluk of Edlapadu, District Guntur and Tondiarpet
(TNPM), Chennai and Irungattukottai, SIPCOT IndustrialPark, Kattrambakkam Village,

Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara,
Rewari, Bhusawal, Jamshedpur, Surajpur, Dadri,Tuticorin, Kundli, Bhadohi, Raipur Mandideep
Cargo Attari Road, Hilli, Ghojadanga and Changrabandha or Special Economic Zone as specified
Provided that the Commissioner of Customs may, by special order and subject to such
conditions as may be specified by him, permit import and export from any other seaport, airport or
inland container depot or through a land customs station:
Provided further that in case of supplies made under the categories of deemed export in
terms of paragraph 8.2 of the Foreign Trade Policy, import of materials may be permitted from any
of the seaports, airports, inland container depots or land customs stations.
Explanation. - For the purposes of this notification, -
(i)
(ii)
(iii)
Foreign Trade Policy means Foreign Trade Policy 2004-09, published in the
vide No. 1/2004, dated the 31st August, 2004;
under section 6 of the Foreign Trade (Development and Regulation) Act,1992
(22 of 1992) or an officer authorized by him to grant a licence under the said
Act;
Materials means (a)
raw materials, components, intermediates, consumables and parts used
(b)
(c)
v831
in the manufacture of resultant product;

packaging materials required for packing of resultant product; and
fuel
Exemption to specified goods imported under Duty Free Replenishment Certificate (DFRC)
Licence:
[Notfn. No. 46/02-Cus. dt. 22.4.2002 as amended by Notfn. No. 125/02, 57/03, 84/03, 97/03, 29/
04, 63/04, 46/05, 77/05, 97/05, 41/06, 63/07, 116/07, 63/08, 19/09]
so to do, hereby exempts materials when imported into India, from the whole of the duty of
customs leviable thereon, under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975),
and from the whole of the Special Additional Duty leviable thereon under section 3A, of the said
Customs Tariff Act, subject to the following conditions, namely:
(i) that the importer has been granted duty free replenishment certificate licence or duty
free replenishment certificate licence for intermediate supply, as the case may be, by
the Licensing Authority, for import of the said materials in terms of paragraph 4.2 of the
Export and Import Policy (hereinafter referred to as the said licence) and the said licence
is produced at the time of clearance for debit by the proper officer of the customs;
(ii)
the said licence contains the endorsements specifying, inter alia;
(a) the Standard Input Output Norm (SION) number, description and value of the resultant
product exported on the reverse;
(b) the shipping bill number(s) and date(s) and FOB value in Indian Rupees of the resultant
product or excise certified invoice number(s) and date(s) with value in Indian Rupees in
the case of supplies made under deemed export scheme in terms of paragraph 8.2 of the
Export and Import Policy on the reverse; and
(c) the description, value and quantity of the materials which are allowed to be imported:
Provided that in respect of resultant products specified in the Sensitive List contained
in paragraph 4.31 of the Hand Book of Procedure (Vol. 1) of the Export and Import Policy, the
materials permitted in the said licence shall be of the same quality, technical characteristics and
specifications as the materials used in the said resultant product:
Provided further that in respect of said resultant products the exporter shall give
declaration with regard to technical characteristics, quality and specification of materials used in
the shipping bill;
(iii)
that the said licence and / or materials shall be freely transferable;

Provided that fuel imported against the said licence shall not be transferred or sold.
(iv)
Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Nagapattinam, Mundhra,
Okha, Bedi (including Rozi-Jamnagar), Muldwarka, Porbander, Dharamtar, Vadimar and
v832
Haldia (Halida Dock Complex of Kolkata Port) and Krishnapatnam or through any of the
airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi,
Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur, Cochin, Rajasansi
(Amritsar), Lucknow (Amausi), Indore and Dabolim (Goa) or through any of the Inland
Vadodara, Daulatabad, (Wanjarwadi and Maliwada), Malanpur, Waluj (Aurangabad),
Anaparthy (Andhra Pradesh), Salem, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad,
Bhiwadi, Madurai, Bhilwara, Pondicherry, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi),
Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur,
Dadri,Tuticorin, Kundli, Bhadohi, Raipur, Mandideep (District Raisen), Durgapur (Export
Promotion Industrial Park) Babarpur and Loni (District Gaziabad) or through the Land
Customs Stations at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva (Sonauli),
Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi , Amritsar Rail
Cargo, Attari Road, Hilli, Ghojadanga and Changrabandha or Special Economic Zone as
specified in the notification issued under section 76A of the Customs Act, 1962 (52 of
1962).
conditions as may be specified by him, permit import and export from any other seaport,
airport or inland container depot or through a land customs station.
Provided further that in case of supplies made under deemed export scheme in terms of
paragraph 8.2 of the Export and Import Policy, import of materials may be permitted from
any of the seaports, airports, inland container depots or land customs stations specified
in this condition.
Explanation. In this notification, (i) Export and Import Policy, means Export and Import Policy 2002-2007, notified by the
Government of India in the Ministry of Commerce vide notification No. 1/2002-2007,
dated the 31st March, 2002;
(ii)
Licensing Authority, means the Director General of Foreign Trade appointed under
an officer authorised by him to grant a licence under the said Act;
(iii)
Materials means
(a) raw materials, components, intermediates, consumables and parts used in the manufacture
of resultant product;
(b) packing materials used in the packaging of resultant product.
(c) fuel
Exemption to materials used in the manufacture of resultant products when imported under duty
free replenishment certificate (DFRC) licence :
[Notfn. No. 48/00-Cus. dt.25.4.2000 as amended by Notfn. Nos.120/00, 30/01, 122/01, 125/02,
84/03, 97/03, 63/04 and 122/06].
v833
In exercise of the powers conferred by sub-section(1) of section 25 of the Customs Act,

1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public interest
so to do, hereby exempts materials used in the manufacture of resultant products when imported
into India, from the whole of the duty of customs leviable thereon, under the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975), and from the whole of the special additional duty leviable
thereon under section 3A of the said Customs Tariff Act, subject to the following conditions,
namely:(1)
(2)
that the importer has been granted duty free replenishment certificate licence (hereinafter
referred to as the said licence) by the Licensing Authority for import of the said materials in
terms of paragraph 7.4 of the Export and Import Policy, and the said licence is produced at
the time of clearance for debit by the proper officer of the customs;
that the said licence contains the endorsements specifying inter-alia;
(a)
(b)
(c)
the standard input output norm (SION) number, description and value of the resultant
product exported on the reverse;
the shipping bill number(s) and date(s) and FOB value in Indian Rupees of the
resultant product, on the reverse; and
the quality, technical characteristics, specifications and quantity of the materials
used in the resultant product which are allowed to be imported duty free; and
(3)
that the said licence and/or materials shall be freely transferable;
(4)
that the imports and exports are undertaken through sea ports at Mumbai, Calcutta, Cochin,
(Magdalla), Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva, Paradeep,
Pipavav, Sikka, Tuticorin, Visakhapatnam Dehej,Nagapattinam, Okha, Mundra, Jamnagar
and Muldwarka or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar,
Mumbai, Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum,
Varanasi, Nagpur, and Cochin or through any of the Inland Container Depots at Agra,
Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar,
Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur,
Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad, (Wanjarwadi and
Maliwada), Maianpur, Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem, Singanalur,
Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondicherry, Garhi
Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari,
Bhusawal, Jamshedpur, Surajpur and Dadri or through the Land Customs Station at
Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva (Sonauli), Petrapole and Mahadipur.
conditions as may be specified by him permit import and export through any other sea port,
airport or Inland Container Depot or through a Land Customs Station.
Explanation - In this notification (a)
"Export and Import Policy" means Export and Import Policy, 1997-2002, notified by
the Government of India in the Ministry of Commerce vide notification number 1/(RE99)/1997-2002, dated the 31st March, 2000.
H.
v834
(b)
"Licensing Authority", means the Director General of Foreign Trade appointed under
or an officer authorised by him to grant a licence under the said Act;
(c)
"materials" means (a) raw materials, components, intermediates, consumables, computer software
and parts used in the manufacture of resultant product;
(b) packing materials used in the packaging of resultant product.
DFIA SCHEME:
Exemption to goods when imported under DFIA Scheme:

[Notfn. No. 40/2006-Cus., dt. 1.5.2006 as amended by 63/07, 116/07,125/08,17/09,19/09,
123/09, 93/10, 40/11, 37/12, 40/12, 50/12, 4/13]
so to do, hereby exempts materials imported into India against a Duty Free Import Authorisation
issued in terms of paragraph 4.4.1 and 4.4.2 of the Foreign Trade Policy (hereinafter referred to as
the said authorisation) from the whole of the duty of Customs leviable thereon which is specified
in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the
additional duty, safeguard duty and anti-dumping duty leviable thereon, respectively, under sections 3,8 and 9A of the said Customs Tariff Act, subject to the following conditions namely :(i)
that the description, value and quantity of materials imported are covered by
the said authorisation and the said authorisation is produced before the proper
officer of customs at the time of clearance for debit:
Provided that in respect of resultant product specified in paragraph
4.55.3 of the Hand Book of Procedures (Vol.I) of the Foreign Trade Policy, the
materials permitted in the said authorisation or a duty free import authorisation
for intermediate supply, as the case may be, shall be of the same quality, technical characteristics and specifications as the materials used in the said resultant product.
Provided further that in respect of the said resultant product the
exporter shall give declaration with regard to the quality, technical characteristic and specifications of materials used in the shipping bill;
(ii)
that where import takes place after fulfilment of export obligation, the shipping
bill number(s) and date(s) and quantity and Free on Board (FOB) value of the
resultant product are endorsed on the said authorisation:
Provided that where import takes place before fulfilment of export
obligation, the quantity and FOB value of the resultant product to be exported
are endorsed on the said authorisation;
(iii)
that in respect of imports made before the discharge of export obligation in full,
v835
the importer at the time of clearance of the imported materials executes a bond
with such surety or security and in such form and for such sum as may be
specified by the Deputy Commissioner of Customs or Assistant Commissioner
of Customs, as the case may be, binding himself to pay on demand an amount
equal to the duty leviable, but for the exemption contained herein, on the
imported materials in respect of which the conditions specified in this notification are not complied with, together with interest at the rate of fifteen percent
per annum from the date of clearance of the said materials;
(iiia)
that in respect of imports made after the discharge of export obligation in full,
if facility under rule 18 (rebate of duty paid on materials used in the manufacture of resultant product) or sub-rule (2) of rule 19 of the Central Excise Rules,
2002 or CENVAT Credit under CENVAT Credit Rules, 2004 has been availed,
then the importer shall, at the time of clearance of the imported materials furnish a bond to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, binding himself, to use the imported
materials in his factory or in the factory of his supporting manufacturer for the
manufacture of dutiable goods and to submit a certificate, from the jurisdictional Central Excise officer within six months from the date of clearance of the
said materials, that the imported materials have been so used:
Provided that, in case,
(a)
(b)
materials are imported against an authorisation transferred by the Regional

Authority, or
the imported materials are transferred with the permission of Regional Authority,
then the importer shall pay an amount equal to the additional duty of customs
leviable on the materials so imported or transferred, but for the exemption
contained herein, together with interest at the rate of fifteen percent per annum
from the date of clearance of the said materials:
Provided further that if the importer pays additional duty of customs leviable
on the imported materials but for the exemption contained herein, then the
imported materials may be cleared without furnishing a bond specified in this
condition and the additional duty of customs so paid shall be eligible for
availing CENVAT Credit under the CENVAT Credit Rules, 2004;
(iiib)
and if facility under rule 18 (rebate of duty paid on materials used in the manufacture of resultant product) or sub-rule 2 of rule 19 of the Central Excise Rules,
2002 or CENVAT credit under CENVAT Credit Rules, 2004 has not been availed
and the importer furnishes proof to this effect to the satisfaction of the Deputy
Commissioner of Customs or the Assistant Commissioner of Customs as the
case may be, then the imported materials may be cleared without furnishing a
bond specified in condition (iiia)
(iv)
that the imports and exports are undertaken through seaports at Mumbai,
Kolkata, Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Chennai,
v836
Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej,

Mundhra, Nagapattinam, Okha, Bedi (including Rozi-Jamnagar), Muldwarka,
Porbander, Dharamatar and Vadimar, Haldia (Halida Dock Complex of Kolkata
Port), Krishnapatnam and Ennore (Tamilnadu) and Karaikal (Union territory of
Puducherry) or through any of the airports at Ahmedabad, Bangalore,
Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Chennai,
Srinagar, Trivandrum, Varanasi, Nagpur, Cochin, Rajasansi (Amritsar), Lucknow
(Amausi) and Indore and Dabolim (Goa) and Visakhapatnam or through any of
the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad,
Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad,
Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik,
Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi and
Maliwada), Waluj (Aurangabad), Talegoan(District Pune), Dhannad Rau (District Indore),Kheda (Pithampur, District Dhar), Patli (Gurgaon), Irugur Village
(Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) and
Veerapandi (Tamil Nadu), Marripalem Village in Taluk of Edlapadu, District
Guntur and Tondiarpet (TNPM), Chennai and Irungattukottai, SIPCOT
IndustrialPark, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, Tamil Nadu, Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur,
Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondicherry,
Garhi Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur,
Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur, Dadri, Tuticorin, Kundli,
Bhadohi, Raipur, Mandideep, Durgapur, Babarpur and Loni (District Gaziabad)
or through the Land Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani,
Nautanva (Sonauli), Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala,
Sutarkhandi, Amritsar Rail Cargo Attari Road, Hilli, Ghojadanga and
Changrabandha a or Special Economic Zone notified under section 4 of the
Special Economic Zones Act, 2005 (28 of 2005).
Provided that the Commissioner of Customs may, by special order or
by a Public Notice and subject to such conditions as may be specified by him,
permit import and export from any other seaport/airport/inland container depot
or through any land customs station;
(v)
that the export obligation as specified in the said authorisation (both in value
and quantity terms) is discharged within the period specified in the said
authorisation or within such extended period as may be granted by the Regional Authority by exporting resultant products, manufactured in India which
are specified in the said authorisation:
Provided that an Advance Intermediate authorisation holder shall
discharge export obligation by supplying the resultant products to the exporter in terms of paragraph 4.1.3 (ii) of the Foreign Trade Policy;
(vi)
that the importer produces evidence of discharge of export obligation to the

satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, within a period of thirty days of the
expiry of period allowed for fulfilment of export obligation, or within such
extended period as the said Deputy Commissioner of Customs or Assistant
Commissioner of Customs, as the case may be, may allow;
v837
(vii)
that exempt materials shall not be disposed of or utilised in any manner, except
for utilisation in discharge of export obligation, before the export obligation
under the said authorisation has been discharged in full;
(viii)
that where the Bond filed under condition (iii) against the said authorisation
has not been redeemed by the Deputy Commissioner of Customs or Assistant
Commissioner of Customs, as the case may be, the unutilised material may be
transferred to any other manufacturer for processing under actual user condition after complying the central excise procedure relating to job work;
(ix)
that in relation to the said authorisation issued to a merchant exporter,-
(a)
authorisation and the bond required to be executed by the importer in terms of
condition (iii) shall be executed jointly by the merchant exporter and the supporting manufacturer binding themselves jointly and severally to comply with
the conditions specified in this notification; and
(b)
exempt materials are utilised in the factory of such supporting manufacturer for
discharge of export obligation and the same shall not be transferred or sold or
used for any other purpose by the said merchant exporter until the export
obligation specified in condition (v) has been discharged in full.
2.
After discharge of export obligation as specified in condition (v) of paragraph 1, the
Regional Authority shall permit transfer of the said authorisation and/or the goods imported
under it subject to such conditions as may be specified.
3.
Where the materials are found defective or unfit for use, the said materials may be reexported back to the foreign supplier within three years from the date of payment of duty on the
importation thereof :
Explanation For the purposes of this notification,(i)
(ii)
(iii)
Foreign Trade Policy means the Foreign Trade Policy 2004-2009 published
vide notification of the Government of India in the Ministry of Commerce and
Industry, No.1/2006 dated the 7th April, 2006;
Regional Authority means the Director General of Foreign Trade appointed
(22 of 1992) or an officer authorized by him to grant an authorisation under the
said Act;
Materials means (a)
raw materials, components, intermediates, consumables, catalysts,
and parts which are required for manufacture of resultant product;
v838
(b)
(iv)
(v)
I.
the authorisation which are required to be exported alongwith the
resultant product;
(c)
fuel required for manufacture of resultant product; and
(d)
manufacture has the same meaning as is assigned to it in paragraph 9.37 of
the Foreign Trade Policy.
dutiable goods means excisable goods which are not exempt from cenral excise
duty and which are not chargeable to nil rate of central excise duty.
FOCUS MARKET SCHEME:

Exemption to goods when imported under Focus Market Scheme.
[Notfn. No. 90/2006-Cus., dt. 1.9.2006 as amended by 63/07, 72/07, 116/07,125/08, 15/09,19/
09, 123/09, 93/10, 40/11, 37/12, 40/12, 50/12, 4/13]
so to do, hereby exempts goods when imported into India against a duty credit scrip issued under
the Focus Market Scheme in accordance with paragraph 3.9 of the Foreign Trade Policy (hereinafter referred to as the said scrip) from, (a)
the whole of the duty of customs leviable thereon under the First Schedule to the
Customs Tariff Act 1975 (51 of 1975); and
(b)
the whole of the additional duty leviable thereon under section 3 of the said Customs
Tariff Act,
subject to the following conditions, namely :-
(1)
that the benefit under this notification shall be available only in respect of duty credit
scrip issued against exports to the countries notified in Appendix 37-C of the Handbook
of Procedures, Vol.I of the Foreign Trade Policy;
(2)
that the said scrip is produced before the proper officer of customs at the time of
clearance for debit of the duties leviable on the goods, but for this exemption:
Provided that exemption from duty shall not be admissible if there is insufficient credit in the said scrip for debiting the duties leviable on the goods, but for this
exemption;
(3)
that the said scrip and goods imported against it shall be freely transferable ;
(4)
that the imports against the said certificate are undertaken through sea ports at Mumbai,
Sikkim, Kolkata, Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Chennai,
Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra,
Nagapattinam, Okha, Bedi including Rozi-Jamnagar, Muldwarka, Porbander, Dharamtar,
Vadimar and Haldia (Haldia Dock complex of Kolkata Port), Krishnapatnam and Ennore
(Tamil Nadu) and Karaikal (Union territory of Puducherry) or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi,
Hyderabad, Jaipur, Chennai, Srinagar, Trivandrum, Varanasi, Nagpur, Cochin, Rajasansi
(Amritsar), Lucknow (Amausi), Indore and Dabolim (Goa) and Visakhapatnam or through
any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad,
Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad, Nagpur,
Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital),
v839
Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad),

Talegoan (District Pune), Dhannad Rau (District Indore),Kheda (Pithampur, District Dhar),
Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu),

Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu), Marripalem Village
in Taluk of Edlapadu, District Guntur and Tondiarpet (TNPM), Chennai and
Irungattukottai, SIPCOT IndustrialPark, Kattrambakkam Village, Sriperumbudur Taluk,

Kanchipuram District, Tamil Nadu, Anaparthy (Andhra Pradesh), Salem, Malanpur,
Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara,
Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur, Dadri, Tuticorin, Kundli, Bhadohi, Raipur,
Mandideep (District Raisen), Durgapur (Export Promotion Industrial Park), Babarpur
and Loni (District Gaziabad) or through the Land Customs Station at Ranaghat,
Singhabad, Raxaul, Jogbani, Nautanva (Sonauli), Petrapole, Mahadipur, Nepalganj Road,
Dawki, Agartala, Sutarkhandi, Amritsar Rail Cargo Attari Road, Hilli, Ghojadanga and
Changrabandha or Special Economic Zones as specified in the notification issued under
section 76A of the said Customs Act;
(5)
that where the importer does not claim exemption from the additional duty of customs
leviable under section 3 of the said Customs Tariff Act, he shall be deemed not to have
availed the exemption from the said duty for the purpose of calculation of the said
(6)
that the importer shall be entitled to avail of the drawback or CENVAT credit of additional duty leviable under section 3 of the said Customs Tariff Act against the amount
debited in the said scrip.
(7)
that the exports made by EOUs/EHTPs/BTPs who do not avail of direct tax benefits/
exemption shall be eligible, provided the same is not covered under paragraph 3.9.2.2 of
the Policy;
(8)
that the benefits under this notification shall not be available to the items listed in
Appendix 37B of the Hand Book of Procedure, Volumn 1.
(9)
that the foreign exchange counted towards fulfillment of export obligation (over and
above the average) under Export Promotion Capital Goods Scheme shall not be eligible
for benefits under the scheme;
2.
The following categories of exports specified in Paragraph 3.9.2.2 of the Foreign Trade
Policy shall not be counted for calculation of export performance or for computation of entitlement under the scheme :(a) (i)
export of imported goods covered under Para 2.35 of Foreign Trade Policy;
(ii) exports through transshipment, meaning thereby that exports originating in third country
but transshipped through India;
(b) export turnover of Special Economic Zone units or supplies made to such units or Special
Economic Zone products exported through Domestic Tariff Area units;
(c) deemed exports;
(d) service exports;
(e) diamonds and other precious, semi precious stones;
(f) gold, silver, platinum and other precious metals in any form, including plain and studded
jewellery;
(g) ores and concentrates, of all types and in all forms;
(h) cereals, of all types;
(i) sugar, of all types and in all forms;
(j) crude/petroleum oil and crude/petroleum based products covered under ITC HS Codes 2709
to 2715, of all types and in all forms; and
v840
(k) items, which are restricted or prohibited for export under Schedule-2 of Export Policy in ITC
(HS).
Explanation. -
In this notification
(i)
goods means any inputs, or goods including capital goods.
(ii)
capital goods has the same meaning as assigned to it in paragraph 9.12 of the Foreign
TradePolicy;
(iii)
Foreign Trade Policy means the Foreign Trade Policy 2004-2009, published by the
Government of India in the Ministry of Commerce and Industry vide notification No.1(RE-2006)/
2004-2009, dated the 7th April, 2006.
J.
FOCUS PRODUCT SCHEME

Exemption to goods when imported under the Focus Product Scheme:

[Notfn. No. 91/2006-Cus., dated 1.9.2006 as amended by 63/07, 72/07, 116/07,125/08,
15/09,19/09, 123/09, 93/10, 40/11, 37/12, 40/12, 50/12, 4/13]
the Focus Product Scheme in accordance with paragraph 3.10 of the Foreign Trade Policy (hereinafter referred to as the said scrip) from, -
(a) the whole of the duty of customs leviable thereon under the First Schedule to the Customs
Tariff Act 1975 (51 of 1975); and
(b) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff
Act,
subject to the following conditions, namely :(1) that the benefit under this notification shall be available only in respect of duty credit scrip
issued against exports of the products notified in Appendix 37-D of the Hand Book of
Procedure, Vol.I of the Foreign Trade Policy;
(2) that the said scrip is produced before the proper officer of customs at the time of clearance
for debit of the duties leviable on the goods, but for this exemption:
the said scrip for debiting the duties leviable on the goods, but for this exemption;
(3) that the said scrip and goods imported against it shall be freely transferable;
(4) that the imports against the said certificate are undertaken through sea ports at Mumbai,
Sikkim, Kolkata, Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Chennai, Nhava
Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra, Nagapattinam,
Okha, Bedi including Rozi-Jamnagar, Muldwarka, Porbander, Dharamtar Vadinar and Haldia
(Haldia Dock complex of Kolkata Port, Krishnapatnam and Ennore (Tamil Nadu) and Karaikal
(Union territory of Puducherry)or through any of the airports at Ahmedabad, Bangalore,
v841
Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Chennai, Srinagar,

Trivandrum, Varanasi, Nagpur, Cochin, Rajasansi (Amritsar), Lucknow (Amausi), Indore and
Dabolim (Goa) and Visakhapatnam or through any of the Inland Container Depots at Agra,
Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar,
Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur,
Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi and
Maliwada), Waluj (Aurangabad),Talegoan(District Pune), Dhannad Rau (District
Indore),Kheda (Pithampur, District Dhar), Patli (Gurgaon), Irugur Village (Tamil Nadu),
Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu) Marripalem
Village in Taluk of Edlapadu, District Guntur and Tondiarpet (TNPM), Chennai and
Kanchipuram District, Tamil Nadu, Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur,
Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondicherry, Garhi Harsaru,
Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal,
Jamshedpur, Surajpur, Dadri, Tuticorin, Kundli, Bhadohi, Raipur, Mandideep (District Raisen),
Durgapur (Export Promotion Industrial Park), Babarpur and Loni (District Gaziabad) or through
the Land Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva (Sonauli),
Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi, Amritsar Rail Cargo,
Attari Road, Hilli, Ghojadanga and Changrabandha or Special Economic Zones as specified
in the notification issued under section 76A of the said Customs Act;
(5) that where the importer does not claim exemption from the additional duty of customs leviable under section 3 of the said Customs Tariff Act, he shall be deemed not to have availed
the exemption from the said duty for the purpose of calculation of the said additional duty of
customs.
(6) that the importer shall be entitled to avail of the drawback or CENVAT credit of additional
duty leviable under section 3 of the said Customs Tariff Act against the amount debited in
the said scrip.
(7) that the exports made by EOUs/EHTPs/BTPs who do not avail of direct tax benefits/exemption shall be eligible, provided the same is not covered under paragraph 3.10.2.2 of the
Policy;
(8) that the benefits under this notification shall not be available to the items listed in Appendix
37B of the Hand Book of Procedure, Volumn 1.
(9) that the foreign exchange counted towards fulfillment of export obligation (over and above
the average) under Export Promotion Capital Goods Scheme shall not be eligible for benefits
under the Scheme.
2. The following categories of exports specified in paragraph 3.10.2.2 of the Foreign Trade
Policy shall not be counted for calculation of export performance or for computation of
entitlement under the scheme :(a) (i)
(ii)
export of imported goods covered under Para 2.35 of Foreign Trade Policy;
exports through transshipment, meaning thereby that exports originating in
third country but transshipped through India;
(b) export turnover of Special Economic Zone units orsupplies made to such units or
v842
Special Economic Zone products exported through Domestic Tariff Area units; and
(c) deemed exports.
Explanation. In this notification

(i) goods means any inputs, or goods including capital goods.
(ii)
Trade Policy;
(iii) Foreign Trade Policy means the Foreign Trade Policy 2004-2009, published by the Government of India in the Ministry of Commerce and Industry vide notification No.1
(RE-2006) /2004-2009, dated the 7th April, 2006.
K.
EXEMPTION TO GOODS ISSUED UNDER - TARGET PLUS SCHEME:

Exemption to goods when imported under the Target Plus Scheme:

[Notfn. No. 73/2006-Cus., dt. 10.7.2006 as amended by 63/07, 116/07, 63/08,15/09,
19/09, 105/09, 93/10, 40/11, 37/12, 40/12, 50/12, 4/13]
so to do, hereby exempts , (i)
the goods specified in para 3.7 of the Foreign Trade Policy and in serial
number 509 of notification number 21/2002-Customs dated 1.3.2002, in
case they are imported by the status holders of marine sector;
(ii)
the goods specified in para 3.7 of the Foreign Trade Policy in case they are
imported by the status holders of other sectors;
when imported into India against a Duty Credit Certificate (hereinafter referred to as the said
certificate) issued under paragraph 3.7 of the Foreign Trade Policy) from
(a) the whole of the duty of customs leviable thereon under the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975); and
(b) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff
Act,subject to the following conditions, namely :-
(1)
certificate issued under the said Scheme to a Star Export House on the basis of incremental
growth in FOB value of exports made during the financial year 2005-06 over the exports made
during the financial year 2004-05;
v843
(2)
that the said certificate has been issued to a Star Export House by the Regional or licensing authority and it is produced before the proper officer of customs at the time of clearance for
debit of the duties leviable on the goods, but for this exemption:
Provided that exemption from duty shall not be admissible if there is insufficient credit in the
said certificate for debiting the duties leviable on the goods, but for this exemption;
(3)
that the said certificate and goods imported against it shall not be transferred or sold:
Provided that where the goods are imported by a merchant exporter having supporting
manufacturer(s) whose name and address is specified on the said certificate, the said goods may
be utilised by the said supporting manufacturer(s);
(4)
that in respect of capital goods, office equipment and professional equipment, a certificate from the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of
Central Excise, as the case may be, is produced confirming installation and use of goods in the
importers factory or premises within six months from the date of import or within such extended
period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs may
allow :
Provided that in respect of units which are not registered with the central excise, the said
installation certificate may be issued by an independent Chartered Engineer :
Provided further that where the capital goods, office equipment and professional equipment, are imported by a merchant exporter having supporting manufacturer(s), the goods may be
installed in the factory or premises of the said supporting manufacturer(s);
(5)
Sikkim, Kolkata, Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Chennai, Nhava
Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra, Nagapattinam, Okha,
Bedi including Rozi-Jamnagar, Muldwarka, Porbander, Dharamtar, Vadimar, Haldia (Halida Dock
Complex of Kolkata Port), Krishnapatnam and Ennore (Tamil Nadu) and Karaikal (Union territory of Puducherry)or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar,
Mumbai, Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Chennai, Srinagar, Trivandrum, Varanasi,
Nagpur, Cochin, Rajasansi (Amritsar), Lucknow (Amausi), Indore and Dalbolim (Goa) and
Visakhapatnam or through any of the Inland Container Depots at Agra, Bangalore, Coimbatore,
Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik,Rudrapur (Nainital),
Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Talegoan
(District Pune), Dhannad Rau (District Indore),Kheda (Pithampur, District Dhar), Patli (Gurgaon),
Gaziabad) or through the Land Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani,
Nautanva (Sonauli), Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi, Amritsar
v844
Rail Cargo, Attari Road, Hilli, Ghojadanga and Changrabandha or Special Economic Zones as
specified in the notification issued under section 76A of the said Customs Act;
(6)
leviable under section 3 of the said Customs Tariff Act, he shall be deemed not to have availed the
exemption from the said duty for the purpose of calculation of the said additional duty of customs.
(7)
that the importer shall be entitled to avail of the drawback or CENVAT credit of additional
duty leviable under section 3 of the said Customs Tariff Act against the amount debited in the
said certificate.
2.
The following categories of exports shall not be counted for calculation of export performance or for computation of entitlement under the scheme (i)
export of imported goods covered under para 2.35 of the Foreign Trade Policy or
exports made through transhipment;
(ii)
export turnover of units operating under SEZ/EOU/EHTP/STP/BTP Schemes or
supplies made to such units or products manufactured by them and exported through
DTA units;
(iii)
deemed exports (even when payments are received in Free Foreign Exchange and
payment is made from EEFC account);
(iv)
service exports;
(v)
diamonds and other precious, semi precious stones;
(vi)
exports of gold, silver, platinum and other precious metals in any form, including
plain and studded jewellery;
(vii)
ores and concentrates, of all types and in all forms;
(viii)
cereals, of all types;
(ix)
sugar, of all types and in all forms;
(x)
crude/petroleum oil and crude/petroleum based products covered under ITC HS
Codes 2709 to 2715, of all types and in all forms;
(xi)
export performance made by one exporter on behalf of another exporter.
Explanation, - In this notification
(i)
goods means any inputs, capital goods including spares, office equipment, professional equipment, office furniture, and agricultural products listed in Chapters 1 to 24 of
the First Schedule to said Customs Tariff Act as may be notified by DGFT from time to time,
(ii)
(iii)
(iv)
Trade Policy;
Foreign Trade Policy means the Foreign Trade Policy 2004-2009 updated as on 31st
March, 2005, published by the Government of India in the Ministry of Commerce and
Industry vide notification No.1/(RE-2005), dated the 8th April, 2005 as amended from time
to time;
Regional or licensing authority means the Director General of Foreign Trade appointed
under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992)
or an officer authorised by him to grant a license or certificate under the said Act.

L.
v845
EPCG SCHEME:

Exemption to Capital goods, their components and Spares when imported against on EPCG
Licence.
[Notfn. No. 97/04-Cus. dt. 17.9.2004 as amended by 27/05, 46/05, 77/05, 97/05, 43/06,
63/07, 72/07, 116/07, 65/08, 125/08,19/09, 123/09, 93/10, 37/12, 40/12, 50/12, 4/13]
so to do, hereby exempts goods specified in the Table annexed hereto, from,-
(i)
so much of the duty of customs leviable thereon which is specified in the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at
the rate of five per cent ad- valorem , and
(ii)
the whole of the additional duty leviable thereon under section 3 of the said
Customs Tariff Act, when specifically claimed by the importer.
2. The exemption under this notification shall be subject to the following conditions,
namely : -
(1) that the goods imported are covered by a valid licence or a valid authorisation issued
under the Export Promotion Capital Goods Scheme in terms of Chapter 5 of the Foreign Trade
Policy permitting import of goods at the rate of five percent duty and the said licence is produced
for debit by the proper officer of customs at the time of clearance:
Provided that for import of spare parts specified at S.No.4 of the said Table, the validity
period of the licence or authorisation shall be deemed to be the period permitted for fulfillment of
the export obligation in full;
(2) that the importer executes a bond in such form and for such sum and with such surety or
security as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner
of Customs binding himself to fulfil export obligation on FOB basis equivalent to eight times the
duty saved on the goods imported as may be specified on the licence or authorisation, or for such
higher sum as may be fixed by the Licensing Authority or Regional Authority, within a period of
eight years from the date of issue of licence or authorisation, in the following proportions, namely
:_____________________________________________________________________________________
S.No. Period from the date of issue of licence
Proportion of total export obligation
_____________________________________________________________________________________
1
2
3
_____________________________________________________________________________________
1.
Block of 1st to 6th year
50%
2.
Block of 7th to 8th year
50%
_____________________________________________________________________________________
Provided that where the duty saved is not less than Rs.100 crores, or where the licence
or authorisation is issued to units in the agri export zone as may be notified by the licensing
authority or Regional Authority, the export obligation shall be fulfilled within a period of twelve
v846
years from the date of issue of licence in the following proportions, namely :-
_____________________________________________________________________________________
S.No.
Period from the date of licence
_____________________________________________________________________________________
1
2
3
_____________________________________________________________________________________
1.
50%
50%
2.
Block of 11th and 12th year
_____________________________________________________________________________________
Provided further that where a sick unit is notified by the Board for Industrial and Financial
Reconstruction or where a rehabilitation scheme is announced by the concerned State Government
in respect of sick unit for its revival, the export obligation may be fulfilled in terms of Paragraph
5.5.1of the Foreign Trade Policy:
Provided also that where the capital goods are imported by agro units and units in tiny
and cottage sector, the export obligation shall be fixed equivalent to 6 times the duty saved on the
goods imported as may be specified on the licence, or for such higher sum as may be fixed by the
licensing authority, within a period of 12 years from the date of issue of the licence.
Provided also that where the capital goods are imported for technological upgradation,
or by small scale industry units as defined in paragraph 5.1 of the Foreign Trade Policy, as the
case may be, the export obligation shall be fixed equivalent to six times the duty saved on the
Licensing Authority, within a period of eight years from the date of issue of licence;
Provided also that export obligation of a particular block may be set off against the
excess exports made in the said preceding block;
(3) that if the importer does not claim exemption from the additional duty leviable under
section 3 of the Customs Tariff Act, 1975, the additional duty so paid by him shall not be taken for
computation of the net duty saved for the purpose of fixation of export obligation provided the
Cenvat credit of additional duty paid has not been taken;
(4) that the importer produces within 30 days from the expiry of each block from the date of
issue of licence or authorisation or within such extended period as the Deputy Commissioner of
Customs or Assistant Commissioner of Customs may allow, evidence to the satisfaction of the
Deputy Commissioner of Customs or Assistant Commissioner of Customs showing the extent of
export obligation fulfilled, and where the export obligation of any particular block is not fulfilled
in terms of the preceding condition, the importer shall within three months from the expiry of the
said block pay duties of customs of an equal amount equal to that portion of duties leviable on
the goods, but for the exemption contained herein which bears the same proportion as the
unfulfilled portion of the export obligation bears to the total export obligation together with
interest at the rate of 15per cent per annum from the date of clearance of the goods;
(4A)
where the importer fulfils 75% or more of the export obligation as specified in condition
(2) within half of the period specified for export obligation as mentioned in condition (2), his
balance export obligation shall be condoned and he shall be treated to have fulfilled the entire
export obligation.
v847
(5) that the capital goods imported, assembled or manufactured are installed in the importers
factory or premises and a certificate from the jurisdictional Deputy Commissioner of Central
Excise or Assistant Commissioner of Central Excise, as the case may be, is produced confirming
installation and use of capital goods in the importers factory or premises, within six months from
the date of completion of imports or within such extended period as the Deputy Commissioner of
Customs or Assistant Commissioner of Customs, as the case may be, may allow :
Provided that if the importer is not registered with central excise or if he is a service provider,
as the case may be, he may produce said certificate of installation and usage issued by an
independent chartered engineer:
Provided further that in the case of , -
(i)
manufacturer exporter and merchant exporter having supporting manufacturer(s) or

vendor(s);
(ii)
import of irrigation equipment for use in contract farming for export of agricultural
products; and
(iii)
importer rendering services,
the capital goods may be installed at the factory or premises of such other person whose name
and address are endorsed on the licence referred to in condition (1) and where the bond for full
difference of duty, if necessary, in terms of condition (2), with or without a bank guarantee, as the
case may be, is executed by the importer and such other person binding themselves jointly and
severally to fulfil the export obligation and all other conditions of this notification and to pay duty
with interest at the rate of 15 per cent per annum in case of default;
Provided also that agro units located in Agri Export Zones or service providers in Agri
export Zones may move the capital goods within the Agri Export Zones under intimation to the
jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise,
as the case may be, subject to the condition that the importer shall maintain accurate record of
such movement.
(6) that the imports and exports undertaken through seaports at Mumbai, Kolkata , Cochin,
Magdalla, Kakinada , Kandla Mangalore, Marmagoa, Chennai, Nhava Sheva, Paradeep , Pipavav,
Sikka , Tuticorin, Visakhapatnam , Dahej , Mundhra, Nagapattinam , Okha , Bedi (including Rozi
Jamnagar), Muldwarka, Porbander, Dharamtar, Vadimar and Haldia (Halida Dock Complex of
Kolkata Port), Krishnapatnam and Ennore (Tamil Nadu) and Karaikal (Union territory of
Puducherry)or through any of the airports at Ahmedabad , Bangalore, Bhubaneswar, Mumbai,
Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Chennai, Srinagar, Trivandrum , Varanasi , Nagpur,
(Pune), Pitampur (Indore ), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi Pune),
Vadodara, Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad ), Talegoan(District
Pune), Dhannad Rau (District Indore),Kheda (Pithampur, District Dhar), Patli (Gurgaon), Irugur
Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) and
v848
Tondiarpet (TNPM), Chennai and Irungattukottai, SIPCOT IndustrialPark, Kattrambakkam Village,

Malanpur, Singanalur , Jodhpur, Kota, Udaipur, Ahmedabad , Bhiwadi, Madurai , Bhilwara,
Pondicherry, Garhi Harsaru, Bhatinda , Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj,
Rewari , Bhusawal, Jamshedpur, Surajpur, Dadri, Tuticorin, Kundli, Bhadohi, Raipur, Mandideep
Gaziabad) or through the Land Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani,
Nautanva (Sonauli), Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi,Amritsar
Rail Cargo, Attari Road, Hilli, Ghojadanga and Changrabandha or Special Economic Zone as
specified in the notification issued under section 76A of the Customs Act, 1962 (52 of 1962).
Provided that the Commissioner of Customs may by special order or a public notice and
other sea-port, airport inland container depot or through a land customs station.
(7) notwithstanding anything contained in condition (4), where the Licensing Authority or
Regional Authority grants extension of block-wise period for any block(s) or overall period of
fulfilment of export obligation upto a period of two years or regularization of shortfall in export
obligation, not exceeding five per cent of such export obligation, the said block-wise period or
overall period of export obligation shall be extended or condoned by the Deputy Commissioner
of Customs or Assistant Commissioner of Customs, as the case may be :
Provided that in respect of sick unit referred to in the second proviso to condition (2),
extension of overall period of export obligation shall not be allowed.
Provided further that the Regional Authority may grant further extension in the overall
period of export obligation upto a period of further two years if the authorisation holder pays fifty
per cent differential duty on the unfulfilled portion of the export obligation and agrees to fulfill
other conditions as may be specified by the Regional Authority for this purpose.
3. Where the goods specified in the said Table are found defective or unfit for use, the said
goods may be re-exported back to the foreign supplier within 3 years from the date of payment of
duty on the importation thereof:
Provided that at the time of re-export, the goods are identified to the satisfaction of the
the goods which were imported.
TABLE
_____________________________________________________________________________________
S.No.
_____________________________________________________________________________________
1
2
_____________________________________________________________________________________
1.
2.
3.
Capital goods for pre-production, production and post production including second
hand capital goods.
Capital goods in SKD/CKD conditions to be assembled into capital goods by the
importer.
Omitted
v849
4.
Spare parts of goods specified at Serial Nos.1 and 2 as actually imported and required for
maintenance of capital goods so imported, assembled, or manufactured.
5.
Spare parts for the existing plant and machinery of the licence holder.
_____________________________________________________________________________________
4.
Waiver of Export Obligation may be considered where, because of force majeure or other
unforeseen circumstances/reasons, exporter is unable to fulfill export obligation. Such
requests shall be considered by a Committee comprising representative(s) of Department
of Commerce and Department of Revenue under Directorate General of Foreign Trade.
Decision of this Committee shall be notified by Department of Revenue for
implementation.
5.
where the total exports of a sector or product group during the year 2007-08 has declined
by more than 5% as compared to the year 2006-07, the average export obligation of the
licencee for 2007-08 may be reduced proportionate to the reduction in exports of that
particular sector /product group during 2007-08 as against 2006-07;
Explanation For the purposes of this notification,-
(1)
Capital goods has the same meaning as assigned to it in Paragraph of 9.12 of the
(2)
Foreign Trade Policy means the Foreign Trade Policy 2004-2009 published vide
notification of the Government of India in the Ministry of Commerce and Industry, No. 1/2004
dated the 31st August, 2004 as amended from time to time;
(3)
Licensing Authority or Regional Authority means the Director General of Foreign
(22 of 1992) or an officer authorized by him to grant a licence or authorisation under the said Act;
(4)
export obligation, -
( i ) in relation to importers other than those rendering services, means exports to a place
outside India, of products manufactured with the use of capital goods imported, assembled or
manufactured in terms of this notification :
Provided that export obligation may also be fulfilled by,
(a)
export of same products capable of being manufactured with the use of said
capital goods; or
(b)
export of same products manufactured in different units of the licence holder;

or
(c)
through third party exports made by an exporter or manufacturer on behalf of

the licence holder by exporting the same product and in such cases, inter- alia
the shipping bills shall indicate name of both the third party and the licence
holder; or
v850
(d)
making supplies of manufactured product in terms of paragraph 5.4 of the

Foreign Trade Policy; or
(e)
export of other goods manufactured by the importer;
(ii)
in relation to importers rendering services, means, receiving payments in freely convertible
foreign currency for services rendered through the use of capital goods :
Provided that in respect of units holding licence or authorisation both as manufacturer
exporter and service provider, the export obligation may be fulfilled either by export of products
specified in sub-clause ( i ) or by receiving payments in freely convertible foreign currency for
services rendered through the use of such capital goods.
Provided further that in respect of Group Company as defined in paragraph 9.28 of the
Foreign Trade policy where licence has been issued to any one of such Group Company, the
export obligation may also be fulfilled by export of manufactured goods by any other company(s)
belonging to such Group Company:
Provided also that in respect of service providers in the Port Handling sector, the export
obligation may be fulfilled by earning service charges in Indian rupees which are otherwise
considered as free foreign exchange by the Reserve Bank of India:
Provided also that in respect for hotels the export obligation may also be fulfilled by
Managed Hotels as defined in paragraph 9.36 of the Foreign Trade Policy.
(iii)
shall be, over and above, the average level of exports achieved by the licencee in the
preceding three licencing years for same and similar products

Concessional duty of 5% on Capital goods, components and spares imported under the EPCG
Scheme - EXIM Policy 2002-07 - duty saved criteria
[Notfn. No. 55 /03-Cus. dt. 1.4.2003 as amended by Notfn. Nos. 84/03, 97/03, 134/03, 140/
03, 29/04, 63/04, 46/05, 77/05, 97/05, 41/06, 63/07, 116/07, 65/08, 125/08,19/09].
so to do, hereby exempts goods specified in the Table annexed hereto from so much of the duty
of Customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act,
1975 (51of 1975) as is in excess of the amount calculated at the rate of five percent ad- valorem
and from the whole of the additional duty and special additional duty leviable thereon respectively
under sections 3 and 3A of the said Customs Tariff Act.
2. The exemption under this notification shall be subject to the following conditions namely:(1) that the goods imported are covered by a valid licence issued under the Export Promotion
Capital Goods (EPCG) Scheme in terms of Chapter 5 of the Export and Import Policy permitting
import of goods at the rate of five percent duty and the said licence is produced for debit by the
proper officer of customs at the time of clearance:
Provided that for import of spare parts specified at Sr.No.4 of the said Table, the validity
period of the licence shall be deemed to be the period permitted for fulfilment of the export
v851
obligation in full;
(2) that the importer executes a bond in such form and for such sum and with such surety or
security as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner
of Customs binding himself to fulfil export obligation on FOB basis equivalent to eight times the
duty saved on the goods imported as may be specified on the licence, or for such higher sum as
may be fixed by the Licensing Authority, within a period of eight years from the date of issue of
licence, in the following proportions, namely:-
_______________________________________________________________________________________
_______________________________________________________________________________________
1
2
3
_______________________________________________________________________________________
1.
Block of 1st and 2nd year
Nil
2.
Block of 3rd and 4th year
15%
3.
35%
4.
50%
_______________________________________________________________________________________
Provided that where the duty saved is not less than Rs.100 crores, or where the licence is issued
to units in the agri export zone as may be notified by the licensing authority, the export obligation
shall be fulfilled with in a period of twelve years from the date of issue of licence in the following
proportions, namely:_______________________________________________________________________________________
S.No.
_______________________________________________________________________________________
1
2
3
_______________________________________________________________________________________
1.
Block of 1st, 2nd, 3rd, 4th and 5th year
Nil
2.
Block of 6th, 7th and 8th year
15%
3.
35%
4.
50%
_______________________________________________________________________________________
Reconstruction or where a rehabilitation scheme is announced by the concerned State Government
in respect of sick unit for its revival, the export obligation may be fulfilled in terms of Paragraphs
5.5.1 of the Export and Import Policy.
Provided also that export obligation of a particular block may be set off against the excess exports
made in the said preceding block(s);
(3)
that the importer produces within 30 days from the expiry of each block from the date of
issue of licence or within such extended period as the Deputy Commissioner of Customs or
Assistant Commissioner of Customs may allow, evidence to the satisfaction of the Deputy
Commissioner of Customs or Assistant Commissioner of Customs showing the extent of export
obligation fulfilled , and where the export obligation of any particular block is not fulfilled in terms
of the preceding condition, the importer shall within three months from the expiry of the said
block pay duties of customs of an equal amount equal to that portion of duties leviable on the
v852
goods but for the exemption contained herein which bears the same proportion as the unfulfilled
portion of the export obligation bears to the total export obligation together with interest at the
rate of 15% per annum from the date of clearance of the goods;
(4)
that the capital goods imported, assembled or manufactured are installed in the importers
Excise or Assistant Commissioner of Central Excise as the case may be, is produced confirming
the date of completion of imports or within such extended period as the said Deputy Commissioner
of Customs or Assistant Commissioner of Customs may allow:
Provided that in the case of ,(i)
(ii)
(iii)
manufacturer exporter and merchant exporter having supporting manufacturer (s) or

vendor(s);
products; and
importer rendering services;
the capital goods may be installed at the factory or premises of such other person whose
name and address are endorsed on the licence referred to in condition (1) and where the
bond for full difference of duty, if necessary, in terms of condition (2) , with a bank
guarantee is executed by the importer and such other person binding themselves jointly
and severally to fulfil the export obligation and all other conditions of this notification
and to pay duty with interest at the rate of 15% per annum in case of default;
(5)
that the imports and exports are undertaken through sea ports at Mumbai, Kolkata, Cochin,
Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva, Paradeep, Pipavav,
Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra, Nagapattinam, Okha, Bedi (including RoziJamnagar), Muldwarka, Porbander, Dharamtar, Vadimar and Haldia (Halida Dock Complex of
Kolkata Port) and Krishnapatnam or through any of the airports at Ahmedabad, Bangalore,
Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar,
Trivandrum, Varanasi, Nagpur, Cochin, Rajasansi (Amritsar), Lucknow (Amausi), Indore and
Dabolim (Goa) or through any of the Inland Container Depots at Agra, Bangalore, Coimbatore,
Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital),
Dighi (Pune), Vadodara, Dauladtabad, (Wanjarwadi and Maliwada), Waluj (Aurangabad),
Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad,
Bhiwadi, Madurai, Bhilwara, Pondicherry, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata
(Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur, Dadri, Tuticorin, Kundli, Bhadohi,
Raipur, Mandideep (District Raisen), Durgapur (Export Promotion Industrial Park), Babarpur and
Loni (District Gaziabad) or through the Land Customs Station at Ranaghat, Singhabad, Raxaul,
Jogbani, Nautanva (Sonauli), Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi,
Amritsar Rail Cargo, Attari Road, Hilli, Ghojadanga and Changrabandha or Special Economic
Zone as specified in the notification issued under section 76A of the Customs Act, 1962 (52 of
1962).
(6)
notwithstanding anything contained in condition (3) above, where the Licensing Authority
grants extension of block wise period for any block(s) or overall period of fulfillment of export
v853
obligation upto a period of two years or regularization of shortfall in export obligation, not
exceeding five percent of such export obligation, the said block-wise period or overall period of
export obligation shall be extended/ condoned by the Deputy Commissioner of Customs or
Assistant Commissioner of Customs, as the case may be:
Provided that in respect of sick units as specified in the second proviso to condition (2)
above, extension of overall period of export obligation shall not be allowed.
3. Where the goods specified in the said Table are found defective or unfit for use, the said goods
may be re-exported back to the foreign supplier within 3 years from the date of payment of duty
on the importation thereof:
Deputy Commissioner of Customs or Assistant Commissioner of Customs as the goods which
were imported.
4. where the total exports of a sector or product group during the year 2007-08 has declined by
more than 5% as compared to the year 2006-07, the average export obligation of the licencee for
2007-08 may be reduced proportionate to the reduction in exports of that particular sector /
product group during 2007-08 as against 2006-07.
TABLE
____________________________________________________________________________________________
S.NO.
____________________________________________________________________________________________
1
2
____________________________________________________________________________________________
1.
Capital goods for pre production, production and post production including second
hand capital goods upto 10 years old.
2.
Capital goods in SKD/CKD conditions to be assembled into capital goods by the importer.
3.
Components of capital goods required for assembly or manufacture of capital goods by
the importer.
4.
Spare parts of goods specified at Serial Nos.1,2,and 3 as actually imported and required
for maintenance of capital goods so imported, assembled, or manufactured.
5
Spares for the existing plant and machinery of the licence holder.
____________________________________________________________________________________________
Explanation - In this notification,(1) Capital Goods has the same meaning as assigned to it in Paragraph 9.10 of the Export and
Import Policy;
(2) Export and Import Policy means the Export and Import Policy 2002-2007 published vide
notification of the Government of India in the Ministry of Commerce and Industry, No.1/
2003 dated the 31st March, 2003 as amended from time to time;
(3) Licensing Authority means the Director General of Foreign Trade appointed under section
6 of the Foreign Trade (Development and Regulation) Act,1992 (22 of 1992) or an officer
v854
(4) export obligation,
(i) in relation to importers other than those rendering services, means exports, to a place
outside India, of products manufactured with the use of capital goods imported, assembled
or manufactured in terms of this notification:
Provided that export obligation may also be fulfilled by ,(a) export of same products capable or being manufactured with the use of said capital
goods; or
(b) export of same products manufactured in different units of the licence holder; or
(c) through third party exports made by an exporter or manufacturer on behalf of the
licence holder by exporting the same product and in such cases, inter-alia the
Shipping bills shall indicate name of both the third party and the licence holder; or
(d) making supplies of same product in terms of sub- paragraphs (a) (b) (d) (e) (f) (g) (h)
(i) and (j) of paragraph 8.2 of the Export and Import Policy; or
(e) export of other goods manufactured by the importer;
(ii) in relation to importers rendering services, means, receiving payments in freely convertible
foreign currency for services rendered through the use of capital goods.
Provided that in respect of units holding license both as manufacturer exporter and
service provider, the export obligation may be fulfilled either by export of products specified in
clause (i) or by receiving payments in freely convertible foreign currency for services rendered
through the use of such capital goods.
Provided further that in respect of group companies as defined in the Companies Act,
1956 (1 of 1956), where licence has been issued to any one of the group company, the export
obligation may also be fulfilled by export of any goods/services by any other company(s) belonging
to the said group:
Provided also that in respect of service providers in the Port Handling sector, the export
obligation may be fulfilled by earning service charges in Indian rupees which are otherwise
considered as free foreign exchange by the Reserve Bank of India.
(iii)
preceding three licencing years for same and similar products.

Concessional duty of 5% on Capital goods, components and spares imported under the (EPCG)
Scheme EXIM Policy 2002-2007.
[Notfn. No. 44/02-Cus. dt. 19.4.2002 as amended by Notfn. No. 113/02, 116/02, 44/03, 29/04,
65/04, 65/08].
v855
so to do, hereby exempts goods specified in the Table annexed hereto from so much of the duty
1975 (51of 1975) as is in excess of the amount calculated at the rate of five percent ad valoram and
from the whole of the additional duty and special additional duty leviable thereon respectively
under sections 3 and 3A of the said Customs Tariff Act.
2. The exemption contained in above paragraph, shall be subject to the following conditions
namely:(1)
The goods imported are covered by a valid licence issued under the Export Promotion
Capital Goods (EPCG) Scheme in terms of Chapter 5 of the Export and Import Policy permitting
import of goods at the rate of five percent duty and the said licence is produced for debit by the
proper officer of the customs at the time of clearance;
Provided that for the import of spare parts, the validity period of the licence shall be
deemed to be the period permitted for fulfilment of the export obligation in full;
(2)
The importer executes a bond in such form and for such sum and with such surety or
security as may be specified by the Assistant Commissioner of Customs or Deputy Commissioner of
Customs binding himself to fulfil export obligation equivalent to five times the CIF value of the goods
imported on FOB basis, as specified in the licence, or for such higher amount as may be fixed by the
Licensing Authority or for such amount as may be fixed by the Licensing Authority in terms of clause
(i) of Paragraph 5.4 of the Export and Import Policy, 2002-2007, within a period of eight years from the
date of issue of licence, in the following proportions, namely:_______________________________________________________________________________________
Proportion of total export
obligation
_______________________________________________________________________________________
1
2
3
_______________________________________________________________________________________
1.
Nil
2.
15%
3.
35%
4.
50%
_______________________________________________________________________________________
Provided that where the CIF value of licence is not less than Rs.100 crores, or where the
license is issued to Units in the agri export zones as may be notified by the Director General of
Foreign Trade in the Ministry of Commerce and Industry, the export obligation shall be fulfilled
within a period of 12 years from the date of issue of licence in the following proportions, namely:_______________________________________________________________________________________
obligation
_______________________________________________________________________________________
1
2
3
_______________________________________________________________________________________
1.
Block of 1st , 2nd, 3rd, 4th & 5th year
Nil
2.
15%
3.
35%
v856
4.
50%
_______________________________________________________________________________________
Provided further that where a sick unit notified by the Board for Industrial and Financial
Reconstruction (BIFR) is subsequently taken over by another unit for revival, the export obligation
may be fulfilled within a period of 12 years from the date of issue of license:
Provided also that the export obligation of particular block may be set off against the
excess exports made in the said preceding block(s);
(3)
the importer produces within 30days from the expiry of each block from the date of issue
of licence or within such extended period as the Assistant Commissioner of Customs or Deputy
Commissioner of Customs may allow, evidence to the satisfaction of the Assistant Commissioner
of Customs or Deputy Commissioner of Customs showing the extent of export obligation fulfilled
, and where the export obligation of any particular block is not fulfilled in terms of the preceding
condition, the importer shall within three months from the expiry of the said block pay duties of
customs of an equal amount equal to that portion of duties leviable on the goods but for the
exemption contained herein which bears the same proportion as the unfulfilled portion of the
export obligation bears to the total export obligation together with interest at the rate of 15% per
annum from the date of clearance of the goods;
(4)
the capital goods imported, assembled or manufactured are installed in the importers
factory or premises and a certificate from the jurisdictional Assistant Commissioner of Central
Excise or Deputy Commissioner of Central Excise or an independent Chartered Engineer, as the
case may be, is produced confirming installation and use of capital goods in the importers
factory or premises, within six months from the date of completion of imports or within such
extended period as the said Assistant Commissioner of Customs or Deputy Commissioner of
Customs may allow:
Provided that in the case of ,(i) manufacturer exporter and merchant exporter having supporting manufacturer (s)
or vendor(s),
(ii) import of irrigation equipment for use in contract farming for export of agricultural
products,and
(iii) importer rendering services.
the capital goods may be installed at the factory or premises of such other person
whose name and address are endorsed on the licence referred to in condition (i) and where the
bond for full difference of duty, if necessary, in terms of conditions (2) , with a bank guarantee is
executed by the importer and such other person binding themselves jointly and severally to fulfil
the export obligation and all other conditions of this notification and to pay duty with interest in
case of default;
(5)
notwithstanding anything contained in condition (3) where the Licensing Authority
grants an extension of block wise period for any block(s) or overall period of fulfilment of export
obligation upto a period of two years or regularization of shortfall in export obligation, not
exceeding five percent of such export obligation, the said block-wise period or overall period of
export obligation may be extended and the said shortfall in export obligation be condoned by the
Assistant Commissioner of Customs or Deputy Commissioner of Customs:
v857
Provided that in respect of licence holder units affected by the earthquake in the State
of Gujarat in the month of January 2001, the Licensing Authority may grant extension in the
overall period of export obligation up to one more year:
Provided further that in case of a license holder unit referred to in the first proviso, having
overall export obligation period of 13 years and in case of other licence having export obligation
period of 12 years, extension of overall period of export obligation shall not be allowed.
3. where the goods are found defective or unfit for use, the said goods may be re-exported
thereof:
were imported.
4.
by more than 5% as compared to the year 2006-07, the average export obligation of the licencee
for 2007-08 may be reduced proportionate to the reduction in exports of that particular sector /
TABLE
_______________________________________________________________________________________
S.NO.
_______________________________________________________________________________________
1
2
_______________________________________________________________________________________
1.
Capital goods.
2.
Capital goods in SKD/CKD conditions to be assembled into capital goods by the
importer.
3.
Components of capital goods required for assembly or manufacture of capital goods
by the importer.
4.
Spare parts not exceeding twenty percent of the value of goods specified at Serial
Nos. 1,2,and 3 as actually imported and required for maintenance of capital goods
so imported, assembled, or manufactured.
_______________________________________________________________________________________
Explanation - In this notification,(1)
Capital Goods means any plant, machinery, equipment and accessories required
for
(a)
manufacture or production of other goods, including packaging machinery
and equipments, refractories, refrigeration equipment, power generating sets,
machine tools, catalysts for initial charge, and equipment and instruments for
testing, research and development, quality and pollution control;
(b)
use in manufacturing, mining, agriculture, marine, aquaculture, animal
husbandry, floriculture, horticulture, pisciculture, poultry, viticulture and
sericulture;
(c)
rendering services;
v858
(2)
Export and Import Policy means the Export and Import Policy 2002-2007
published vide notification of the Government of India in the Ministry of Commerce, No.1/20022007 dated the 31st March, 2002;
(3)
under section 6 of the Foreign Trade (Development and Regulation) Act,1992 (22 of 1992) or an
(4)
export obligation, -
(i)
in relation to importers other than those rendering services, means exports, to

a place outside India, of products manufactured with the use of capital goods
imported, assembled or manufactured in terms of this notification:
(ii)
Provided that export obligation may also be fulfilled by

(a)
export of same products capable of being manufactured with the use
of said capital goods; or
(b)
export of same product manufactured in different units of the licence
holder; or
(c)
through third party exports made by an exporter or manufacturer on
behalf of the licence holder by exporting the same product and in such cases,
inter-alia the Shipping bills shall indicate name of both the third party and the
licence holder; or
(d)
making supplies of same product in terms of sub- paras (a) (b) (d) (e)
(f) (g) (h) (i) and (j) of paragraph 8.2 of the Export and Import Policy;
in relation to importers rendering services; means, receiving payments in freely
convertible foreign currency for services rendered through the use of such
capital goods.
(iii)
means, export of goods in terms of the notification of the Government of India

in the Ministry of Commerce and Industry (Department of Commerce) No.28(RE2003)/2002-2007 dt. 28th January. 2004.
(iv)
shall be, over and above, the average level of exports achieved by the licencee
in the preceding three licencing years for same and similar products.

Concessional duty of 5% on Capital goods, components of capital goods and spares imported
under (EPCG) scheme - EXIM Policy 1997-2002 - CIF Criteria.
[Notfn. No. 49/00-Cus. dt.27.4.2000 as amended by Notfn. Nos.120/00, 49/02, 113/02, 116/02,
44/03 , 29/04, 65/04, 65/08].
so to do hereby exempts goods specified in the Table annexed hereto from so much of the duty of
v859
(51 of 1975) as is in excess of the amount calculated at the rate of 5% ad valorem and from the
whole of the additional duty and special additional duty leviable thereon respectively under
sections 3 and 3A of the said Customs Tariff Act.
namely:-
2. The exemption contained in paragraph 1, shall be subject to the following conditions,
(1) The goods imported are covered by a valid licence issued under the Export Promotion
Capital Goods (EPCG) Scheme in terms of paragraph 6.2 of the Export and Import Policy permitting
import of goods at the rate of 5% duty and the said licence is produced for debit by the proper
officer of the customs at the time of clearance:
Provided that for the import of spare parts, the validity period of the licence shall be
deemed to be the period permitted for fulfilment of the export obligation in full.
(2) The importer executes a bond in such form and for such sum and with such surety or
security as may be specified by the Assistant Commissioner of Customs or Deputy Commissioner
of Customs binding himself to fulfil export obligation equivalent to five times the CIF value of the
goods imported on FOB basis, or four times the CIF value of capital goods on Net Foreign
Exchange basis as specified in the licence, or for such higher amount as may be fixed by the
Licensing Authority or for such amount as may be fixed by the Licensing Authority in terms of
clause (i) of Paragraph 5.4 of the Export and Import Policy, 2002-2007, within a period of eight years
from the date of issue of licence, in the following proportions, namely:-
S.No.
1
1.
2.
3.
4.
Period from the date of

issue of licence
2
Block of Ist and 2nd year
Proportion of total
export obligation
3
Nil
15%
35%
50%
Provided that where the CIF value of licence is not less than Rs. 100 crores, the export
obligation shall be fulfilled within a period of 12 years from the date of issue of licence in the
following proportions, namely:
S.No.
1
1.
2.
3.
4.

issue of licence
2
Block of Ist ,2nd, 3rd, 4th and 5th year
Proportion of total
export obligation
3
Nil
15%
35%
50%
Reconstruction (BIFR) is subsequently taken over by another unit for revival, the export obligation
may be fulfilled within a period of 12 years from the date of issue of license:
v860
Provided also that export obligation of a particular block may be set off by the excess
exports made in the said preceding blocks(s);
(3) The importer produces within 30 days from the expiry of each block of two years from
the date of issue of licence or within such extended period as the Assistant Commissioner of
Customs or Deputy Commissioner of Customs may allow, evidence to the satisfaction of the
Assistant Commissioner of Customs or Deputy Commissioner of Customs showing the extent of
export obligation fulfilled, and where the export obligation of any particular block of two years is
not fulfilled in terms of the preceding condition, the importer shall within three months from the
expiry of the said block pay duties of customs of an equal amount equal to that portion of duties
leviable on the goods but for the exemption contained herein which bears the same proportion as
the unfulfilled portion of the export obligation bears to the total export obligation together with
interest at the rate of 15% per annum from the date of clearance of the goods.
(4) The importer shall, if he fails to discharge a minimum of 25% of the export obligation
prescribed for any particular block of two years for two consecutive blocks, be liable to pay
forthwith the whole of the duties of customs leviable on the goods imported but for the exemption
contained in this notification together with interest at the rate of 15% per annum from the date
of clearance of the goods.
(5) The capital goods imported, assembled or manufactured are installed in the importers
factory or premises and a certificate from the jurisdictional Assistant Commissioner of Central
Excise or Deputy Commissioner of Central Excise or any independent Chartered Engineer, as the
case may be, is produced confirming installation and use of capital goods in the importer's factory
or premises, within six months from the date of completion of imports or within such extended
period as the said Assistant Commissioner of Customs or Deputy Commissioner of Customs may
allow.
Provided that in the case of,
(i) manufacturer exporter and merchant exporter having supporting manufacturer(s)/
vendor(s),
(ii) import of irrigation equipment for use in contract farming for export of agricultural
products, and
(iii) importer rendering services, the capital goods may be installed at the factory or premises,
of such other person whose name and address are endorsed on the licence referred to in condition
(1) and where the bond for full difference of duty, if necessary, in terms of condition (2), with a
bank guarantee is executed by the importer and such other person binding themselves jointly
and severally to fulfil the export obligation and all other conditions of this notification and to pay
duty with interest in case of default.
(6) Notwithstanding anything contained in conditions (3) and (4), where the Licensing
Authority grants extension of block-wise period for any Block(s) or overall period of fulfilment of
export obligation upto a period of two years or regularisation of shortfall in export obligation, not
exceeding 5% of such export obligation, the said block-wise period or overall period of export
obligation may be extended and the said shortfall in export obligation be condoned by the
Assistant Commissioner of Customs or Deputy Commissioner of Customs.
Provided that in respect of licence holder units affected by the earthquake in the State of
Gujarat in the month of January 2001, the Licensing Authority may grant extension in the overall
period of export obligation up to one more year:
v861
Provided further that in case of a licence holder unit referred to in the first proviso, having
3.
thereof.
were imported.
4.
by more than 5% as compared to the year 2006-07, the average export obligation of the licencee
for 2007-08 may be reduced proportionate to the reduction in exports of that particular sector /
TABLE
_____________________________________________________________________________________________
S.No.
1
1.
2.
2
Capital goods.
Capital goods in SKD/CKD condition to be assembled into capital goods by the
importer.
3.
Components of capital goods required for assembly or manufacture of capital goods
by the importer.
4.
Spare parts not exceeding 20% of the value of goods specified at serial Nos. 1, 2 and
3 as actually imported and required for maintenance of capital goods so imported,
assembled, or manufactured.
Explanation In this notification,
(1) "Capital Goods" means any plant, machinery, equipment and accessories required for
(a) manufacture or production of other goods, including packaging machinery and
equipments, refractories, refrigeration equipment, power generating sets, machine tools, catalysts
for initial charge, and equipment and instruments for testing, research and development, quality
and pollution control;
(b) use in manufacturing, mining, agriculture, marine, aquaculture, animal husbandry,
floriculture, horticulture, pisciculture, poultry, viticulture and sericulture;
(c) rendering services;
(2) "Export and Import Policy" means the Export and Import Policy 1997-2002 published
vide notification of the Government of India in the Ministry of Commerce, No.1 (RE-99)/19972002, dated the 31st march, 2000.
(3) "Licensing Authority" means the Director General of Foreign Trade appointed under
(4) "export obligation",
(i) in relation to importers other than those rendering services, means export to a place
outside India of products manufactured with the use of capital goods imported, assembled or
v862
manufactured in terms of this notification or making of supplies of such products in terms of

clauses (a), (b), (d), (e), (f) and (g) of paragraph 10.2 of the Export and Import Policy; and
(ii) in relation to importers rendering services, means receiving payments in freely convertible
foreign currency for services rendered through the use of such capital goods;
(iii) means, export of goods in terms of the notification of the Government of India in the
Ministry of Commerce and Industry (Department of Commerce) No.28(RE-2003)/2002-2007 dated
28th January, 2004.
(iv)
preceding three licencing years for same and similar products
(5) "Net foreign exchange", in relation to importers other than those rendering services,
means FOB value of products exported in discharge of obligation in terms of this notification
minus CIF value of inputs used in manufacture thereof where such inputs have been,
(a) imported by the importer directly against a licence; or
(b) procured indigenously, for which the importer claims replenishment under the Duty
Exemption Scheme as contained in Chapter 7 of the Export and Import Policy, and the said foreign
exchange is earned in freely convertible currency.

Concessional Customs duty of 10% on capital goods, components & spares thereof imported
under EPCG scheme - EXIM Policy 1997-2002.
[Notfn. No. 28/97-Cus. dt. 1.4.1997 as amended by Notfn. No. 8/98, 33/98, 42/98, 56/99, 52/00,
49/02,113/02,14/03, 44/03 and 29/04].
so to do, hereby exempts goods as specified in the Table annexed hereto from so much of the duty
1975(51 of 1975) as is in excess of the amount calculated at the rate of 10% advalorem and from
whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act,
subject to the following conditions, namely:(1)
The goods imported are covered by a valid licence issued under the Export Promotion
Capital Goods (E.P.C.G.) Scheme in terms of Export and Import Policy (hereinafter
referred to as the said policy) permitting import on payment of duty of Customs at the
rate of 10% and the said licence is produced for debit by the proper officer of the
customs at the time of clearance:
Provided that for the import of spare parts, the validity period of the licence
shall be deemed to be the period permitted for fulfillment of the export obligation in full.
(2)
security as may be specified by the Assistant Commissioner of Customs binding
himself to fulfil export obligation equivalent to four times the CIF value of the goods
imported or for such higher sum as may be fixed by the Licensing Authority within a
period of five years from the date of issue of the said licence in the following proportions:__________________________________________________________________________________________
S.No. Period from the date of
v863
issue of licence
obligation
_______________________________________________________________________________________
1.
Ist year
Nil
2.
2nd year
10%
3.
3rd year
20%
4.
4th year
30%
5.
5th year
40%
_______________________________________________________________________________________
Provided that where a sick unit notified by the Board for Industrial and Financial
Reconstruction is subsequently taken over by another unit for revival, the export
obligation may be fulfilled within a period of 12 years from the date of issue of said license;
Provided further that export obligation of a particular year may be set off by the
excess exports made in the preceding years.
(3)
The importer produces within thirty days of the expiry of each year from the date of
issue of licence from 2nd year or within such extended period as the Assistant
Commissioner of Customs or Deputy Commissioner of Customs may allow, evidence to
the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of
Customs showing the extent of export obligation fulfilled, and where export obligation
of any particular year is not fulfilled in terms of the preceding condition, the importer
shall within three months from the expirty of the said year pay an amount equal to that
portion of the duty leviable on the goods but for the exemption contained herein which
bears the same proportion as the unfulfilled portion of the export obligation bears to
the total export obligation together with interest at the rate of 15% per annum from the
date of clearance of the goods.(As per Sec.120 (1) of Finance Bill 2003 the rate of
15% is applicable w.e.f. 1.4.1997).
(4)
The importer shall, if he fails to discharge a minimum of 25% of the export obligation
prescribed for any particular year, for three consecutive years, be liable to pay forthwith
the whole of the duty of customs leviable on the goods imported but for the exemption
contained in this notification together with interest at the rate of 15% per annum from
the date of clearance of the goods. (As per Sec. 120(1) of Finance Bill 2003 the rate of
15% is applicable w.e.f. 1.4.1997).
(5)
The capital goods imported, assembled or manufactured are installed in the importers
factory and a certificate from the jurisdictional Assistant Commissioner or Deputy
Commissioner of Central Excise is produced within six months from the date of completion
of imports or within such extended period as the said Assistant Commissioner of
Customs or Deputy Commissioner of Customs may allow:
Provided that in case of (i)
(ii)
(iii)
Manufacturer exporter and merchant exporter having supporting manufacturer

(s)/vendor(s),
import of irrigation equipment for use in contract farming for export of
agriculture products, and
importer rendering services,
the capital goods may be installed at the factory/premises of such other person
v864
whose name and address are endorsed on the licence referred to in condition
(1) and where the bond for full difference of duty, if necessary, in terms of
condition (2) with a Bank Guarantee is executed by the importer and such
other person binding themselves jointly and severally to fulfil the export
obligation and all other conditions of this notification and to pay duty with
interest in case of default;
(6)
Provided further that in case of importers rendering services not required to

be registered with Central Excise authorities, a certificate from independant Chartered
Engineer confirming the installation and use of capital goods in the importers premises
may be produced.
Notwithstanding anything contained in conditions (3) and (4), where the Licensing
Authority grants an extention of yearwise period for any year(s) or overall period of
fulfilment of export obligation upto a period of two years or regularisation of shortfall, in
export obligation not exceeding 5% of such export obligation, the said yearwise period
or overall period of export obligation may be extended and the said shortfall in export
obligation be condoned by the Assistant Commissioner of Customs or Deputy
Commission of Customs.
Provided that in respect of licence holder units affected by the earthquake in
the State of Gujarat in the month of January 2001, the Licensing Authority may grant
extension in the overall period of export obligation up to one more year:
Provided further that in case of a license holder unit referred to in the first proviso,
having overall export obligation period of 13 years and in case of other licence having
export obligation period of 12 years, extension of overall period of export obligation shall
not be allowed.
2.
Where the goods are found defective or unfit for use, the said goods may be reexported back to the foreign supplier within 3 years from the date of payment of duty on the
importation thereof.
Assistant Commissioner of Customs or Deputy Commissioner of Customs as the goods which were
imported.
TABLE
_____________________________________________________________________________________________________
S.No.
__________________________________________________________________________________________
(1)
(2)
___________________________________________________________________________________________
1.
Capital goods.
2.
Capital goods in SKD/CKD condition to be assembled into capital goods by
the importer.
3.
Components of capital goods required for assembly or manufacture of capital
goods by the importer.
4.
Spare parts not exceeding 20% of the value of goods specified at serial Nos. 1,2
v865
and 3 actually imported and required for maintenance of the capital goods so
imported, assembled, or manufactured.
___________________________________________________________________________________________
Explanation.- In this notification,(i)
Capital goods means any plant, machinery, equipment and accessories

required for(a)
manufacture or production of other goods, including packaging
machinery and equipments, refractories, refrigeration equipment,
power generating sets, machine tools, catalysts for initial charge,
and equipment and instruments for testing, research and development,
quality and pollution control;
(b)
use in manufacturing, mining, agriculture, aquaculture, animal
husbandry, floriculture, horticulture, pisciculture, poultry viticulture
and sericulture;
(c)
rendering services ;
(ii)
Export and Import Policy means the Export and Import Policy, April, 1997March, 2002 published vide notification of the Government of India in the
Ministry of Commerce No. 1/1997-2002, dated the 31st March, 1997.
(iii)
Licensing Authority means the Director General, Foreign Trade appointed

(22 of 1992) or an officer authorised by him to grant a licence under the said Act
;
(iv) export obligation,

(a)
(b)
(c)
in relation to importers other than those rendering services, means

export to a place out side India of products manufactured with the use
of capital goods imported, assembled or manufactured in terms of this
notification or making of supplies of such products in terms of clauses
(a), (b), (d), (f) and (g) of paragraph 10.2 of the Export and Import Policy.
in relation to importers rendering services, means receiving payments
in freely convertible foreign currency for services rendered through the
use of such capital goods; and
means, export of goods in terms of the notification of the Government
of India in the Ministry of Commerce and Industry (Department of
Commerce) No.28(RE-2003)/2002-2007, dated the 28th January, 2004.

Nil Customs duty & 10% additional duty on Capital goods, components and spares thereof etc.
imported under EPCG scheme - EXIM Policy 1997-2002.
[Notfn. No. 29/97-Cus. dt.1.4.1997 as amended by 71/97, 89/97, 9/98, 33/98, 42/98, 60/98, 62/98,
66/98, 74/98, 31/99, 56/99, 80/99, 92/99, 122/99, 20/00, 52/00, 58/01, 49/02, 113/02, 116/02, 44/
03, 29/04 and 65/04].
v866
so to do, hereby exempts goods specified in the Table annexed hereto from whole of the duty
1975 (51 of 1975) and from so much of the additional duty leviable thereon under section 3 of the
said Customs Tariff Act, as is in excess of the amount calculated at the rate of 10% of the value
of goods:
Provided that where the said goods are required for:(i)
(ii)
the manufacture of leather garments, textile garments (including knitwears),

agro products and products of horticulture and floriculture and poultry and
bio-tech product, marine product and software or
rendering services by hotel industry and tourism industry.
such goods shall be exempt from the whole of the additional duty leviable thereon
under section 3 of the said Customs Tariff Act.
2.
The exemption contained in paragraph 1 shall be subject to the following conditions,
namely:(1)
The goods imported are covered by a valid licence issued under the Export
Promotion Capital Goods (E.P.C.G.) Scheme in terms of Export and Import
Policy permitting import of goods free of duty and the said licence is produced
for debit by the proper officer of the customs at the time of clearance:
Provided that for the import of spare parts, the validity period of the licence
shall be deemed to be the period permitted for fulfillment of the export obligation
in full.
(2)
The importer executes a bond in such form and for such sum and with such
surety or security as may be specified by the Assistant Commissioner of
Customs or Deputy Commissioner of Customs binding himself to fulfil export
obligation equivalent to six times the CIF value of the goods imported on FOB
basis, or five times of the CIF value on Net Foreign Exchange basis as specified
in the licence, or for such higher amount as may be fixed by the Licensing
Authority or for such amount as may be fixed by the Licensing Authority in terms
of clause (i) of Paragraph 5.4 of the Export and Import Policy, 2002-2007, within a
period of eight years from the date of issue of licence in the following
proportions:___________________________________________________________________________________
___________________________________________________________________________________
1
2
3
_________________________________________________________________________________
1.
NIL
v867
2.
15%
3.
35%
4.
50%
___________________________________________________________________________________
Provided that where the CIF value of licence is not less than Rs.100 crores,
the export obligation shall be fulfilled within a period of 12 years from the date of issue
of licence in the following proportions, namely:_____________________________________________________________________________________
Proportion of Total Export
Obligation
_____________________________________________________________________________________
1
2
3
_____________________________________________________________________________________
1.
Block of 1st, 2nd, 3rd, 4th and 5th Year
Nil
2.
Block of 6th, 7th and 8th Year
15%
3.
Block of 9th and 10th Year
35%
4.
50%
__________________________________________________________________________________
Provided further that where a sick unit notified by the Board for Industrial and
Financial Reconstruction (BIFR) is subsequently taken over by another unit for revival,
the export obligation may be fulfilled within a period of 12 years from the date of issue of
licence:
Provided also that export obligation of a particular block may be set off by the
excess export made in the said preceding block(s).
Provided also that in case of a licence of CIF value of Rupees one crore or more
but less than twenty crores, where the licence is issued,(a)
with an obligation to export products of electronics, food processing, garments,
leather, sport goods, gem and jewellery, agriculture, animal husbandry, floriculture,
horticulture, pisciculture, viticulture, poultry, sericulture, bio-tech, engineering, textile
and chemicals sectors, or
(b) to tourism industry for rendering services,
the export obligation shall be required to be discharged in six years from the date of
issue of licence and the proportion of total export obligation for the block of 1st and 2nd
year, 3rd and 4th year and 5th and 6th year shall respectively be 15%, 35% and 50%;
Provided also that in case of licence of CIF value of Rs. Ten lakhs or more but less than
twenty crores, where the licence is issued with an obligation to export products of
software sector, the export obligation shall be required to be discharged in six years
from the date of issued of licence and the proportion of total export obligation for the
block of 1st and 2nd year, 3rd and 4th year and 5th and 6th year respectively be 15% ,
35% and 50%;
3.
The importer produces within 30 days from the expiry of each block of two years from
the date of issue of licence or within such extended period as the Assistant Commissioner of
Customs may allow, evidence to the satisfaction of the Assistant Commissioner of Customs
showing the extent of export obligation fulfilled, and where the export obligation of any
v868
particular block of two years is not fulfilled in terms of the preceding condition, the importer
shall within three months from the expiry of the said block pay duties of customs of an equal
amount equal to that portion of duties leviable on the goods but for the exemption contained
herein which bears the same proportion as the unfulfilled portion of the export obligation bears
to the total export obligation together with interest at the rate of 15% per annum from the date
4.
prescribed for any particular block of two years, for two consecutive blocks, be liable to pay
forthwith the whole of the duty of customs leviable on the goods imported but for the exemption
contained in this notification together with interest at the rate of 15% per annum from the date
5.
The importer shall, if he fails to import goods, including the spares permitted for import
during the entire period of export obligation, for a minimum value of twenty crores of rupees within
two years from the date of issue of the licence or within such extended period as the licensing
authority may allow, be liable to pay forthwith the whole of the duties of customs leviable on the
goods imported but for exemption contained in this notification together with interest at the
rate of 24% per annum from the date of clearance of the goods;
Provided that in case of licences issued,(a)
with an obligation to export products of electronics, food processing, garments,
leather, sport goods, gem and jewellary, agriculture, animal husbandry, floriculture, horticulture,
pisciculture, viticulture, poultry, sericulture, bio-tech, engineering textile and chemical sectors, or
(b)
to tourism industry for rendering services,
the minimum value together with the value of the spares specified in the Table annexed hereto shall
be rupees one Crore;
Provided further that in case of licences issued with an obligation to export products of
software sector, the minimum value together with the value of the spares specified in the Table
annexed hereto shall be rupees Ten lakhs.
Provided also that the aforesaid conditions of minimum value of import which is rupees
twenty crores, or rupees one crore, or rupees ten lakhs, as the case may be, shall be deemed to have
been complied with where the shortfall in import is within 10% of the limits so prescribed.
6.
The capital goods imported, assembled or manufactured are installed in the importers
factory and a certificate from the judisdictional Assistant Commissioner of Central Excise or
Deputy Commissioner of Central Excise is produced within six months from the date of completion
of imports or within such extended period as the said Assistant Commissioner of Customs or
Deputy Commissioner of Customs may allow:
Provided that in case of (i)
manufacturer exporter and merchant exporter having supporting manufacturer
(s)/vendor(s).
(ii)
import of irrigation equipment for use in contract farming for export of agriculture
products, and

(iii)
v869
importer rendering services, -
the capital goods may be installed at the factory/premises of such other persons whose
name and address are endorsed on the licence referred to in condition (1) and where the bond for
full difference of duty, if necessary, in terms of condition (2) with a Bank Guarantee is executed
by the importer and such other person binding themselves jointly and severally to fulfil the export
obligation and all other conditions of this notification and to pay duty with interest in case of default.
7.
Authority grants extention of blockwise period for any block(s) or overall period of fulfilment of
export obligation upto a period of two years or regularisation of shortfall in export obligation not
exceeding 5% of such export obligation, the said blockwise period or overall period of export
obligation may be extended and the said shortfall in export obligation be condoned by the
of Gujarat in the month of January 2001, the Licensing Authority may grant extension in the overall
TABLE
_____________________________________________________________________________________________________
S.No.
__________________________________________________________________________________________
1
2
___________________________________________________________________________________________
1.
Capital goods.
2.
Capital goods in SKD/CKD condition to be assembled into capital goods by
the importer.
3.
4.
Spare parts not exceeding 20% of the value of goods specified at serial Nos. 1,2
and 3 actually imported and required for maintenance of the capital goods so
___________________________________________________________________________________________
Explanation. - In this notification,(1)
Capital goods means any plant, machinery, equipment and accessories

required for (a)
power generating sets, machine tools, catalysts for initial charge, and
equipment and instruments for testing, research and development,
(b)
use in manufacturing, mining, agriculture, marine aquaculture,
animal husbandry, floriculture, horticulture, pisciculture, poultry,
viticulture and sericulture;
(c)
in the case of hotel industry, plant, machinery, equipment and

(d)
(e)
(f)
v870
accessories required for rendering services, specified in the Annexure I.

in the case of marine products, plant, machinery, equipment and
accessories, specified in Annexure II;
manufacture of textile products, which are specified in Annexure III,
and
manufacture of chemical products, namely dye and dye intermediates
and drug and drug intermediates, which are specified in Annexure IV;
(2)
Export and Import Policy means the Export and Import Policy April, 1997 March 2002 published vide notification of the Government of India in the
Ministry of Commerce, No. 1/1997-2002 dated the 31st March 1997
(3)

Act;
(4)
export obligation (i) in relation to importers other than hotel industry and
tourism industry, rendering services, means export to a place outside India of
products manufactured with the use of capital goods imported, assembled or
manufactured in terms of this notification or making of supplies of such
products in terms of clauses (a), (b), (d), (f) and (g) of paragraph10.2 of the
Export and Import Policy; and
(ii)
(iii)
in relation to hotel industry and tourism industry, rendering services,

means receiving payments in freely convertible foreign currency for
services rendered through the use of such capital goods;
means, export of goods in terms of the notification of the Government
of India in the Ministry of Commerce and Industry (Department of
Commerce) No. 28 (RE-2003)-2002-2007 dt.28th January, 2004.
(5)
Net foreign exchange in relation to importers other than hotel and tourisum
industry, means FOB value of products exported in discharge of obligation in
terms of this notification minus CIF value of inputs used in manufacture
thereof where such inputs have been (a)
imported by the importer directly against a licence or
(b)
procured indigenously, for which the importer claims replenishment
under the Duty Exemption Scheme as contained in Chapter 7 of the
Export and Import Policy.
(6)
Product for the purpose of engineering sector, means (a)

machine tools, parts &accessories thereof.
(b)
automotive components & accessories,
(c)
bicycle parts & accessories,
(d)
hand tools, cutting tools & small tools,
(e)
castings and forgings (ferrous & non-ferrous), all sorts,
(f)
pumps, electric motors and parts thereof,
(g)
fasteners, all types (ferrous and non-ferrous),

(h)
(i)
v871
fright bars and shafting,

scientific & surgical instruments.
(7)
Tourism industry" means, hotels, travel agents, tour operators or tourist
transport operators who are certified as Export House or Trading House or Star Trading House or
Super Star Trading House in terms of notification of the Government of India in the Ministry of
Commerce, No. 33 (RE-98) 1997-2002 dated the 26th November, 1998;
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
ANNEXURE-I
Cooking Range/Chinese Cooking Range/Griddle Sets (with accessories)
(a)
Gas
(b)
Electric
(c)
Oil Fired
(d)
Microwave
Steam Kettle/ Boiling Kettles, Pans, Tilting Frying Pans/Boiling Pan
(a)
Oil Fired
(b)
Microwave
(c)
Gas
Plate and Cup Lowerator/Warmers/Chafing Dishes with/without Fuel Holders
Food Regenerating Equipment
Salamanders/Broilers/Grillers/Char Broiler
Ovens-Baking/Bakery/Pizza/Convection/Rotary/Rotating/Microwave/Gas/Deck/Under
Counter/Proofing Cabinet/Chambers/Convotherm/Steaming steamer and Overn
Combiation - With/Without Trolley.
Deep Fat Fryers:
(a)
Gas
(b)
Electric
(c)
Microwave
(d)
Oil Fired
Cooking/Steaming/Frying/Broiling/Boiling Machines/Pressure Cooker/Pressureless/
Pressure Steamer/Roasting Machines/Combisteamer:
(a)
Gas
(b)
Electric
(c)
Microwave
(d)
Oil Fired
Bain Maries/Food Pans:
(a)
Gas
(b)
Electric
(c)
Steam Heated
(d)
Microwave
Refrigerated Display Counters/Racks/Shelves/Cases/Confectionery Show cases/
Cabinets/Carts/Hot & Cold Cabinets/Wine Cabinets.
(a)
All Types (with/without Rotary Motor)
(b)
Sandwich Unit
Almond Crushing/Pastry Machines
Coffee Machines/Makers with Blenders/Grinders/Espressor
Chocolate Melting Machines.
(a)
Shaving Machines
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
51.
52.
v872
(b)
Coating Machines
(c)
Holding Machines
(d)
Tempering Machines
(e)
Moulding Machines
Dough Mixing and Dividing Machines/Dough Rolling/Sheeting/Kneading Machine/
Flour Sifting Machine
Ice-Cream Making Machine/Custard Auto Dispenser/Hardening Cabinet.
Infra Red Food Warmer/Roll Warmer.
Juice Extractors/Commercial Juicers/Dispensers/Blenders/Mixers (Cream Air Whip)/
Planetary Mixers
Pancake/Waffle Iron Machines/Croissant Machine/Pasta Machines
Sausage Machines
Trollies (AllTypes)/Caddy Modular Trolley
Egg Boilers
Machines for Slicing/Cutting/Chopping/Mincing/Grinding/Tendering/Buffalo Chopper/
Meat Band Saw
Can Opener-Mechanical/Motorised.
Ice Cube/Crushing/Flaking Machines/Dispensing Machine/Water & Ice Station
Pre-fabricated walk-in cold rooms/freezers with refrigeration equipment with/without
doors proofing units.
Dispensers (Hot/Cold Beverages)
Potato Peelers/Choppers
Hot Plates/Coffee Warmer
Toasters (Electrical)/Pop-up/Rotary/Slot Pop Down/Conveyor
Puree Machines
Blast Freezers/Blast Chillers
Vacuum Packing Machines
Oil Filtering Machines
Glass/Dishwashing/Pot-washing Machine with Trollies
Kitchen/Bulkware Wash-up Equipment/Flight Catering Wash-up System with conveyors.
Vegetable Preparation & Washing Machines.
Burnishing Machine/Polishing Machine
Smoker/Smoking Oven
Salad Dryer
Glass/Plate Dispenser
Waste Food Disposal Machine and Compactors
Cotton Candy Machine
Refrigerated Food Storage Unit with Mountings/Hi-Loader Unit with/without Chassis/
Flight Catering High Lift/Mobile Hi-Lift Truck Fitted with Refrigerated Food Storage
Equipment for Aircraft Catering
Hoods with Built-in Water Circulating System
Steam/Hot Water Mixing Gun
Filling and Portioning Machines
Multi-purpose machines for bakery and confectionary
Conveyors/Motorised Transport Conveyors for Multi-purpose Washing Machines.
Drink Mixers
Liquor Control System
Exhaust Chimneys
Bread Slicing/Buttering Machine/Butter Portioning Machine.

53.
54.
55.
56.
57.
58.
59.
60.
61.
v873
62.
63.
64.
65.
66.
Draught Beer Dispensing Unit

Hamburger Machine, Pastry Rollers and Noodle Makers.
Tea/Coffee Kettle for Guest Rooms
Kitchen and Restaurant Fabricated Equipments/Insulated/Glass Racks
Non-Corrosive Shelving for Kitchen/Kitchen Utensils
Flushing Hose Unit
Pickling Machine/Derinding Machine/Salt and Paper Mills
Specialized Wine Chiller with Stand.
Restaurant Equipment for Pub-brew and other theme Restaurants like Brew Kettle, Roller
Mill, Mash/Lauter, Heat Exchanger Fermenter, Storage Tank, Dispensing Station and
Washing and Filling Station
Ice Carving Tools/Chinese Kitchen Implements/Tools
Exhaust Hoods for kitchen with Fitters
Trolley Wash Machine
Machanised Exhaust System.
Shrink Wrapping and Food packing Machine;
B.
Front Office Equipment
1.
2.
3.
Wireless/Radio Paging Systems/Walkie-Talkie Wireless System

Elevators/Escalators
(a)
Fire Fighting Equipment
(b)
Breathing Apparatus
(c)
Fogging Machine
(a)
Smoke Detectors
(b)
Fire Sprinklers System
(c)
Gas Leak Detectors
Room Temperature Controllers and Motorised Valves for Air- conditioning System.
Absorption Refrigeration Systems (Mini Bars)
Fascimile Machines
Time and Date Stamp Machines
Electronic Time Card System
Fabco Systems.Restaurant Management Systems/Management Reporting System/
Computerised Hotel Restaurant Management System for efficient Management of
Service Requirements of Restaurants, Hotels, F&B Outlets and Food/Service Operation
/Hotel Management consisting of touch screen work stations, local cluster controllers,
parallel ports, auto-cut roll kot printers with hardware and software automation
Computerised electronic vault/Safe
Stationery Imprinters
Locks with Master Key System/Key cutting/Duplicating Machine/Coded/Electronic
Card/Magnetic Key Cards/Tags/key Blanks
EPABX/Digital Exchange Telephone Instruments/Recording
Machine/Wireless
Headsets/Cordless Phones/Port Analog Cards/Digital Cards/Telephone Answering
Machine/Cellular Phones
Emergency Escape Door Motorised/Electronic/Manual Magnetic/Electric
Plate/Float/Sheet Glass:
(a)
Bullet Proof and Tempered Plate/Glass
(b)
Plain/tinted
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.

(c)
(d)
(e)
(f)
(g)
v874
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
Coloured
Reflective
Heat Absorbing/Stained
Vascular
Mirrors/Magnifying Mirrors/Thermal Insulated Glass/Swivel Chorme Mirrors/
Sound Proof Glass
(h)
Revolving Doors/Magnetic Doors/Authomatic Doors
(i)
Window Glasses
Electronic Room Control with Switches and Accessories
Computerised Guest Room Control system
(a)
Room Service call system with automatic paging and display
(b)
Computerised energy saver for Guest Room equipment
(c)
Bedside Control panel with LCD Microprocessor display equipment
(d)
Digital Processing Units.
(e)
Electrical and Electronic Control Functions.
Points of sales system
Colour Photocopying Machine/Colour Laser Copier/Scanners/Laser Printers.
Sign Boards
Special electronic Binders
Electronic White Boards with or without copying/printer
Design & Drawing Equipment
Modems - Pocket/FAX/Telephones
Insulated Energy Saving glass window units with accessories.
Room Amenites Binder/Services Director
Professional Flip Chart Easel/Presenter
Exhibit/Poster Holder
Magnetic Writing/Multi-purpose communication Board
Portable Podium
Bar Code Reader & printer
Video Phone
Door Closer-Electronic/Mechanised
Global positioning system, with software for computer connectivety;
C.
House Keeping Equipment
1.
2.
3.
4.
5.
6.
7.
8.
9.
Hand Dryers
Vacuum Cleaners/Pappoosing Machines
Carpet Shampooring Machine/Drying Machines
Deodorising Carpet Cleaning Machine/Carpet Cleaners
Pile Lifters
Floor Polishing Machine/Scrubbing Machine
Underwater Lighting Equipment
Pool Cleaners (Submerged/Non-submerged)
(a)
Beach Cleaning Machines
(b)
Automatic Lawn Mowers/Cutters
(c)
Lawn Cleaning Equipment
Cigar Humidor
Ultra High Pressure Washer with Accessories for Coil cleaning/Drain Cleaning
Motorised Dust Pick-up Machines
(a)
Drip Irrigation System
17.
18.
10.
11.
12.
13.
v875
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
(b)
Green House Equipment
Pre-fabricated steam and shower cubicles
Shoe Shine Machine with Dispensers
Bath tubs(Cast Iron/Acrylic/porcelain)/Bath Tubs (Cast/Amulcast/Steel/Emerald).
Motorized Curtain Drapery System with Controllers and Consoles.
Knee Operated Cleaning Basin/Sensor Hand Wash Sink System Complete with Water
Valve, Water Connection
Flush Valve, Closet and Urinal Washer Set/Automatic Flushing Urinals with controller
and Magnetic Valves/Head Shower Combination/Shower and Wash Basin Mixure/Hand
shower Cubicles
Vertical/Horizontal Blind system
Security Room/Hotel System
External Window and Facades Cleaning System with Cradle
Infra Red Sensors
Floor Springs
Energy Saving Double Glazed Glass Insulated Aluminium Windows
Insect and Pest Killing Equipment/Machine
Weighing Scales for Guest Rooms and Kitchen
Soap Dispenser - Manual/Electronic Sensor Operated
Sensor Operated - Flushing System/Taps/Showers;
D.
Laundry Equipment (other than Household Type)
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
Washing Machines
Dry Cleaning Machines
Portable Weighing Trolleys for Washing Machines
Steam Boilers
Folding Machines & Cross Folders for Bed Sheets (Spreader/Stacker)
Starch Cooker
Lint Separator
Washer Extractors
Laundry Press, Multipurpose
Steam Finishing Boards
Marking Machines
Water Spray Gun
Vacuum Pump Unit
Spotting Board
Tumblers Dryer
Flat Work Irner/Calendering Machines - Steamheated/Oilheated
Steam Cabinet Unit
Upholstery Processing Machine
Puff Iron/Garment Form Finishers/Steam Finisher/Curtain Irons
Overhead Iron Rails/Monorail Loading System (For lines feeding to washers and
conveyors for feeding to flat work ironer and tumblers)
Waste water treatment plant
Tunnel Laundry System
Vertical Submersible Pumps
Reverse Osmosis Plants
Ironing Machine for Curtains
Unipress Bosom, Body and Yoke Cabinet Press
14.
15.
16.
17.
18.
19.
21.
22.
23.
24.
25.
26.
v876
27.
28.
29.
30.
Clothesrail Drier
Automatic Computerised Feeding Machines
All Types of Conveyors and/or Stackers
Mushroom/Legger Press
E.
Health Club/Beauty Parlour/Barber Shop Equipment
1.
2.
3.
31.
32.
Sauna Heaters (with Lava Stones)/Saunas

Hair Styling Chairs/Back Wash Chairs/Specialized Beauty Chairs
(a)
Electric Hair Dryers other than Hand-Held Type
(b)
Electric Hair Clippers/Specialized Hair Cutting Equipment with Accessories
Hair Steaming and Vapozone Machines, Back Washbasins, Fittings and Storage Cabinets
Sterilising Machines/Electrolysis Machines
Exercising/Electric Ergocycles/Aerobic Cycles/Computerised Tread mill (Power Jog
Machine)/Jogamatic Motorised Treadmill/Computerized Recumbent Bicycles/
Computerized Stair Climber/Computerized Rowing Machine
Magnifying Glass Lamp Equipment
High Frequency Hair Drying and Setting Equipment
Suction Machine (For Blackhead Removing)
Disincrustation Machine
Facial Massage Machine
Dermatron Equipment
Orbital Massages
Abdominal Board/Abdominal Board With Pulse Monitor
Steam Bath
Electrical Hair Disposal Machine
Slender Tone Slimming Equipment
Msa Oxygen Administrator Complete with Cylinder and Face Mask
Multi Gym Machines/Multi Gym Machines - Abdominal/Armcurl/Back Extension/Chest
Press/Leg Extension/Seated Row/Tricep Extension/Leg Pull Down/Shoulder Press/Leg
Press/Fly/Rowing Machines/Butterfly Machine
Bath tub for Hydro-Therapy
Habitat Units/Jacuzzing Bath Tubs with Allied Equipment
Manicure and Pedicure Equipment
Beauty Saloon Equipment with special Trollies and Tools
Heating Rollers
Head Blower
Frimator Equipment
Pre-Rinse Units
Barber Shop Equipment with Accessories.
Studdio Centre For Beauty Treatment (Nemectron)
Thermodyne/Micro List System/Micro Lift Equipment/Skin Treatment Equipment/Microlift
Skin Massager
Perm Diagnosis Selector
Mini steam Boilers
F.
Professional Audio Visual/Video Equipment
1.
(a)
(b)
(c)
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
Cameras with Accessories

Video Mixers
Monitors
v877
32.
(d)
T.V./CCTV/Interactive TV Systems with Modulators
(e)
Convertors
(f)
Head Phones
(a)
Turn Table
(b)
Amplifiers/Channel Tuner
(c)
Casette Players
(d)
Loud Speakers
(e)
Cordless Microphones
Compact Disc Player/Carousel, Studio Projector
Laser Beam Projection Equipments
(a)
High Power Amplifiers (Stereo and Mono)
(b)
Speakers
(c)
Graphic Watcher
Motorised Disco/Rotating Strobe/Ultraviolet Lights
Console for Lighting Music Control Including Dimmer and Accessories
Smoke Machine
Lighting Equipments/Lights for Creating Different Patterns, Light Fittings/Special Lighting
Effects
Fibre Optic Based Lighting Projector
Automatic Projection Equipment Screen, Studio Type Model, Modulator
Sound and Light Equipment and Its Control Equipment
Video Walls Braine Monitoring Equipment Complete System
Built-in Combined Video TV System with Accessories
Specialized Audio-Visual Equipments including Slide Making Photographic Machines.
Projection Screen
Special Cables/Wires for Television Music System, Disco, Telephone
Laser Disc Audio/Video Players
Motion Detectors
Audio/Visual Car calling System
Close Circuit T.V. Cameras/Monitors
Stereo/VCR/Telesign Equipment
Pay Video System
Portable Dance Floor with Built-in Lighting effect with/without stroboscope
C.C.T.V./Cable T.V. System with Accessories
(a)
Cable Independent Satellite Receiver
(b)
Antenna Positioner and Rotary Parrabolic Antenna Multiparty Accessories
(c)
Head Stations with/without Cassettes.
Photographic/Cinematographic Equipment for taking Professional Photographs/Making
Films for sales and Marketing
Illuminated Sign Boards, Signages
Out Door Decorative Lights, Jackbell Lights
CD Juke Box
Motorised Systems with Remote Controls for various equipments in stalled in the Hotel
like TVs, Audio Visual Equipments, Skylights.
Synthesizer/Equalizer
G.
Equipment for Recreational Facilities
1.
2.
Bowling Alleys with Accessories including Electronic Scoreboard

All Weather Domes for Tennis Courts including HVAC Equipments
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.

3.
4.
5.
v878
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
Prefabricated Glass Walled Squash Courts

Billiard and Snooker Tables with Accessories
(a)
Water Slides
(b)
Pneumatic Chutes.
(c)
Roller Coasters
(d)
Carousels
Synthetic Surfaces for Tennis Courts/Indoor Court
Squash Rackets and Balls
Archery Equipment
Electronic Amusement Machines, Slot/Coin Operated/Dispensing Machine
Cable Car, Ropeway, Cables
Equipment for Skeet and Trap Shooting
Tents/Camping Equipments
A.C.Coaches/Safari Coaches
Motor Cars/Sports Utility Vehicles/All Purpose utility Vehicles
Hovercrafts
Swimming Pool Equipment filters, Pool Clearing Equipment
H.
Adventure Sports Equipments
1.
2.
18.
19.
20.
Beach Buggies/Snow Mobiles/Sand and Dune Boggies

(a)
Speedboats
(b)
Catamarans
(c)
Rafts of All Kinds
(a)
Water Scooters
(b)
Jet Skis
Water Skin and Surfing equipment including Surf Boards, Water skis knee Boards
Canoes and Kayaks
Deep-Sea fishing equipment
Equipment for Snokelling and Scuba Diving
(a)
Wind Surfing Equipment
(b)
Hang Gliding and Para Sailing Equipment
(c)
Boats for Parashiling with windies
Sonar Device for loating Fish, Depth Finders
Underwater Sports and Diving Equipment
Hot Air Balloons and Ballooning Equipment
Ice Skiing Equipment
High Gear Mountain Bikes
Mountaineering Equipment
Engines for all Types of Boats, Jet Skis Water Carts, Water Scooters and Catamarans.
Flying inflatable Boats.
Presenter Easel/Marathon Easel/Flip Chart Organizer/Telescoping Pointer with Accessory
Kit/Carry Case
Safety Headgear
Fishing Rods and Tackles
Bio-degradable toilets for coaches and camps
I.
1.
2.
Equipment for golf facilities

Electric Transport Carts/Golf Carts with Accessories
Golf Course Lawn Mowers of All kinds
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.

3.
4.
5.
6.
7.
8.
9.
J.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
(a)
(b)
(c)
18.
19.
20.
21.
v879
Golf Sets
Golf Course Making Equipment including Rock Breaking Machines
Golf Maintenance Machines/Grass Mowers/Coring Machines/Gang Mowers/Green
Tending Machines-Electrical or Mechanical
Par-T, Opti Golf & Indoor Golf Equipment/Simulator.
Golf Training Equipment including Club and Audio/Visual Equipment
Golf Irrigation System
Golf Caddy Kits
Miscellaneous (Engineering)
Diesel Generating Sets
Reverse Osmosis Unit/Including D.M. (De-Mineralisation) Plant
Solar Energy System/With Collectors, Connectors, Relays, Contractors, Solar Panels,
Heat Exchangers/Sun Collectors/Panel and related Accessories for Hot Water, Heating,
Light Power etc.
Centrifugal Chillers/Liquid Chiller/Water Cooler Screw Chiller
High Pressure Cleaners/Jets
Water Filters for Drinking Water
Centrifugal Heat Reclaim Machines
(a)
Fan Coil Units and Air Handling Units
(b)
Air Curtains
(c)
De-Humidifiers
(d)
Temperature Control System
Lithium Bromide Equipment for Heating/Cooling
Natural Gas Power Generation Units
High Pressure Scrubbers for Anti Polution Control
Heat Pumps/Air Condtioning Machines with space Heating or Space Cooling Applications
of the Energy Saving Type/Direct Oil Fired Vapour Absorption Heat Pump.
Magnetic Locking Devices/Sliding Folding Partition
Garbage Incineratr with Heat Recovery Unit (Steamer Hot Water) Boiler
Bottle Crusher - Garbage Pulping and pumping Facility
6600 Volts/1100 Volts High Tension Magger & Insulation Testing Kit
Automatic Microprocessors Based Load Demand Controllers for Efficient Load
Management/Building Management System with Auxiliaries
Microprocessors
Load Demand Controllers
Minitoring Stations with Graphic Capabilities, Specialise Programmes, Interfaced with
Audiliary Devices & Periphera
Laptop Computers/ Computer Equipment for Network System; and
(a)
All Computer
(b)
Peripherals
(c)
CPUs/DPUs
(d)
Disk Drive
(e)
Tape Drive
(f)
Terminals
(g)
Printers/Laser Printers
(h)
Scanners
Overflow Drain Covers and Pool Covers with/without Winch
Gas-Diesel Engines for Power Generation
Electronic Liquid Level Indicator, Digital Velometer, Digital Sound Level Meter, Digital

22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
60.
v880
Humidity Meter, Oxygen Meter

Laser Printers
High Speed and High Resolution, Full Page, Large Volume Scanners (Canoils Systems)
Water Chiller Units including reciprocating and Screw Type Units
Thermal Storage Banks
Heat Recovery System
Power Transformer
Electrical Panel
Motor Control Centres
Pre-Fabricated Building Management System
Water Treatment Plant
Hydropneumatic System
Boilers
Pumps and Motors
Testing Instruments:(a)
Flow Meters
(b)
Oscilloscope
(c)
Vibration and Noise Meter
(d)
Recorders
(e)
Meters
Epoxy Cast Transformers
Variable Frequency Drives
Explosive Detection Machine
Portable Scaffolding Equipment, Spider Staging
Armaflex Insulation for Chilled/Hot Water Pipes
Flood Light Equipment with Fittings and Accessories
Portable Hydraulic Ladders
Garbage Compactizer/Incinerator
Bomb Suppression Blankets
Electrically Operated Dock Shelters with Doors and Windows
Actuating System for sliding Door
Freezer Condensing Unit Type Midifrost/Cooler Condensing Unit-Type Minicol
Prefabricated Self Service Storage System
Fall Protection and Insulation Support system
Environment Testing Equipment
Co-Generation Plants - for Electricity and Hot water.
Dance Floor Portable.
Heating Ventilation and Air-Conditioning (HVAC) System-Heavy Duty Machine made
Ducting, Closed Cell Elastomeric Foam Insulation, Linear Diffusers and Linear Air-Grills
in various patterns alongwith complete accessories.
Prefabricated glass re-inforced concrete/fibre re-inforced plastic for Hotel Building
Cladding system including alkaline - resistant glass fibres.
Fire Protection Equipment - Fire Blankets
Heated Mirror Pad for Fog, Free Mirrors/Glass Door Mirrors/Non-Fogging, Clear, NonCorrosive, Distortion Free Magnifying Swivel Mirror
Pre-fabricated structure/Framing/Roofing Systems for Hotel Buildings
Swimming Pool Ladders/Non Corrosive Hand Rails
Vapour Absorption Chiller
Sewage Treatment Plant
v881

61.
62.
63.
64.
65.
66.
67.
68.
Re-cycling Plant for Paper, plastic and other waste

Eco Friendly - Plant and Machinery for making wood free paper
Security Alarm System
Under Sink Mounted Garbage Disposal Machine
Plant and Equipment for Water Sewage and Garbage Management
Energy Saving Dock Doors and Dock Shelters for Air Catering Units.
Impact Doors - Manual/Sensor Operated, Automatic Motorized Operated for Hotels and
Catering Units.
Workshop equipment for vehicles;
ANNEXURE II
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
500 kg individually quick freezing line (1 QF line) consisting of the following

(a)
Bulk feeder
(b)
Continuous cooker with convey or
(c)
Continuous cooler with conveyor
(d)
Vibro feeder
(e)
Freezer
(f)
Take away conveyor
(g)
Glazer
(h)
Hardening conveyor
(i)
Glaze conveyor
(j)
Online weigher with bagging
Plate freezers
Brine freezers
Blast freezers
Flo freezer
Spiral freezer
Automatic controller centralised referigeration system with -41oC low stage capacity of
415 KW and - 3oC high stage capacity of 310 KW.
Dehumidifier
Multihead weighing system
Skin vaccum pack machines
Thermoform vacuum packing system
Metal detectors
Freeze drying system
Smoking kilns
Fish driers
Vertical form fill and sealing machine
Shrink wrapper machine
Pallet wrapper stretch wrapping machine
Cold store insulated sandwitch panels for 5000 cum
Cold store racking system
Cold store door
Hydraulic stacker
Cold store pallet trucks
Pallet stackers

25.
26.
27.
28.
v882
Dock shelters
Dock leveller
Truck refrigeration units
Temperature recorders
2.
3.
4.
5.
III.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
ANNEXURE III
Spinning machinery
Modern spinning machines i.e. AIRJET/DREF/PARAFIL/Self-twisting machines/core
spinning machines
Automatic cone winding machine with yarn splicer and auto doffing system
Weaving machinery
High speed warping machine with yarn tensioning, pneumatic suction devices and
accessories
Drawing-in machines
Beam knotting machines
Indigo dyeing Range with/without sizing plant
Shuttleless looms (air jet, water jet, rapier and projectile)
Processing machinery for composite mills as well as independent process houses
Singeing Machine for yarn/fabric
Continuous Bleaching Plant
Yarn/Fabric Mercerising Machine
Fabric Reversing Machine
Fabric Dyeing Machine complete with dye kitchen and accessories
Automatic dye Weighing and Dispensing Machine
Volumetric/Gravimetric measurement liquid chemical station
HTPH Hosiery Yarn Dyeing Machine complete with dye kitchen and accessories
High Speed computer control padding Mangle
Wet Fabric Spreading and Squezing Machine
Continuous Weight Reduction Machinery through microwave technicque
Compacting Machine
Open Width Tubular Inspection Machine
Laser engraver
Powder dot coating machine
Kier decatising/continuous decatising machine
Combined contipress/decatising machine
Knit-tabular mercerising or bleaching-cum-mercerising machine
Pre-shrinking range for flat and knitted goods
Auto flame controlled, width controlled singeing machine for flat and knitted fabrics
Solvent scouring machine
IV.
Machinery for spinning composite weaving and knitting sectors
1.
2.
3.
Auto control type humidification plant

Circular Knitting Machine
Computerised Flatbed Knitting machine
V.
1.
Machinery for composite mills and independent process houses.

Effluent treatment unit with biopag reactor, activated sludge process, activated carbon,
ultrafiltration ozonisation facilities
Effluent treatment unit with automatic sensing devices, automatic controlled chemical
dozing dissolved air flotation (DAF), reverse osmosis, sludge dewatering, decanters,
I.
1.
2.
II.
1.
2.
v883
ultrafilters, vaccum filters to deliver water for reuse

VI.
Machinery for composite mills, knitting and independent process house
1.
Light Fastness Testing Equipment
VII.
Worsted machinery
1.
2.
3.
4.
5.
6.
High Production Carding sets worsted/wollen

High Speed intersecting Gill box/chain Gills/Rotary Bills/Vertical Bill boxes
Rectilinear combs
Draw Frame/Roving Frame/Automatic Rubbing Fram Bobbiners/Finishers
Ring Frames from 60 MM ring Dia and above
Ring Frames with Stro Spinning attachment/or Auto Doffers having maximum 75 MM Ring
Dia
Shearing, polishing and Cropping machine
Hydraulic Flat paper Press/Continuous Hydraulic Flam Paper Press/Rotary Press.
ANNEXURE IV
Effluent Treatment Plant
Instrumentation for process control
Centrifuges
Safety and health related equipments
Quality control equipments
Pollution and Environmental Control equipments
Incinerators
Scientific Instruments
Computer Software Systems
7.
8.
1.
2.
3.
4.
5.
6.
7.
8.
9.

Concessional rate of duty of 15% for imports of Capital goods, components and spares under
EPCG scheme - EXIM Policy 1997-2002.
[Notfn. No.110/95-Cus. dt. 5.6.1995 as amended by Notfn. No. 132/95, 146/95, 154/95, 31/96, 69/
96, 95/96, 8/98, 42/98, 75/98,56/99 and 113/02].
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs act,
so to do, hereby exempts goods as specified in the Table annexed hereto from so much duty of
(51 of 1975) as is in excess of the amount calculated at the rate of 15% ad valorem and whole of
the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the
following conditions, namely:(1)
The goods imported are covered by a valid licence issued on or after 1st May, 1995 under
the Export Promotion Capital Goods (E.P.C.G.) Scheme in terms of Export and Import
policy (hereinafter referred to as the said Policy) permitting import on payment of duty
of customs at the rate of 15% and the said licence is produced for debit by the proper officer
of the customs at the time of clearance;
Provided that for the import of spare parts, the validity period of the licence shall
be deemed to be the period permitted for fulfilment of the export obligation in full

(2)
v884
Omitted
(3)
security as may be specified by the Assistant commissioner of Customs or Deputy
Commissioner of Customs binding himself to fulfil export obligation equivalent to four
times the CIF value of the goods imported, or for such higher sum as may be fixed by the
Licensing Authority, within a period of five years from the date of issue of the said licence
in the following proportions:_________________________________________________________________________________________________
S.No.
Period from the date
of issue of licence
obligation
_______________________________________________________________________________________________________
1.
1st year
NIL
2.
2nd year
10%
3.
3rd year
20%
4.
4th year
30%
5.
5th year
40%
________________________________________________________________________________________________________
Provided that export obligation of a particular year may be set off by the excess exports
made in the preceding years.
(4)
The importer produces within thirty days of the expiry of each year from the date of issue
of licence from 2nd year or within such extended period as the 2[Assistant Commissioner
of Customs or Deputy Commissiner of Customs] may allow, evidence to the satisfaction
of the 3[Assistant Commissioner of Customs or Deputy Commissioner of Customs]
showing the extent of export obligation fulfilled, and where export obligation of any
particular year is not fulfilled in terms of the preceding condition, the importer shall within
three months from the expiry of the said year pay an amount equal to that portion of the
duty leviable on the goods but for the exemption contained herein which bears the same
proportion as the unfulfilled portion of the export obligation bears to the total export
obligation together with interest at the rate of 15% per annum from the date of clearance
of the goods.(As per sec. 120(1) of Finance Bill 2003 the rate of 15% is w.e.f. 19.9.1995).
(5)
prescribed for any particular year, for three consecutive years, be liable to pay forthwith
the whole of the duty of customs leviable on the goods imported but for the exemption
contained in this notification together with interest at the rate of 15% per annum from the
date of clearance of the goods.(As per sec. 120(1) of Finance Bill 2003 the rate of 15%
is w.e.f. 19.9.1995).
(6)
the capital goods imported, assembled or manufactured are installed in the importer's
factory and a certificate from the jurisdictional Assistant Commissioner of Central Excise
or Deputy Commissioner of Central Excise is produced confirming instatllation and use
of Capital goods in the importers's factory or premises, within six months from the date
of completion of imports or within such extended period as the said Assistant Commissioner
of Customs or Deputy Commissioner of Customs may allow.
v885
Provided that the capital goods may be installed in the factory of another
manufacturer whose name and address are endorsed on the licence referred to in condition
(1) where the bond for the full difference of duty in terms of condition (3), with a Bank
Guarantee is executed by the importer and such manufacturer binding themselves jointly
and severally to fulfil the export obligations and all other conditions of this notification
and to pay duty with interest in case of default.
(7)
Notwithstanding anything contained in conditions (3) And (4), where the Licensing
Authority grants an extention of yearwise period or overall period of fulfilment of export
obligation or regularisation of shortfall, in export obligation not exceeding 5% of such
export obligation, the said yearwise period or overall period of export obligation may be
extended and the said shortfall in export obligation be condoned by the Assistant
Commissioner of Customs:
Provided that extension of yearwise period of export obligation shall not be
allowed more than once and more than a period of one year within a period of five years.
Provided further that where the Licensing Authority grants further extension of
the period for fulfilment of export obligation beyond the period as specified in this
condition, then, subject to the satisfaction of such conditions as may be specified in a
Public Notice of the Government of India in the Ministry of Commerce and Inustry in this
regard, such export obligation may be extended, but shall in no case be extended beyond
the 31st day of March, 2004. (As per sec. 120(1) of Finance Bill 2003 this proviso is
applicable w.e.f. 30.4.2000).
TABLE
________________________________________________________________________________________________________
S.No.
_________________________________________________________________________________________________________
1
2
_____________________________________________________________________________________________________
1.
Capital goods
2.
Capital Goods in SKD/CKD condition to be assembled into capital goods by the
importer.
3.
4.
Spare parts not exceeding 10% of the value of goods specified at serial Nos. 1,
2 and 3 actually imported and required for maintenance of the capital goods so
______________________________________________________________________________________________________
Explanation. -
(1)
"Capital goods" means any plant, machinery, equipment and accessories

required for -
(a)
manufacture or production of other goods, including packaging machinery and

equipments refractories, refrigeration equipment, power generating sets, machine
tools, catalysts for initial charge, and equipment and instruments for testing,
research and development, quality and pollution control;

(b)
(c)
v886
use in manufacturing, mining, agriculture, aquaculture, animal husbandry,

floriculture, horticulture, pisciculture, poultry and sericulture;
rendering services;
(ii)
"Export and Import Policy" means the Export and Import Policy 1 April 1992 - 31
March 1997 (Revised edition : March 1995) published vide notification of the
Government of India in the Ministry of Commerce No.1 (RE-95)/92-97 dated the
31st March, 1995;
(iii)
"Licensing Authority" means the Director General, Foreign Trade appointed

(iv)
Omitted
(v)
"export obligation", in relation to importers other than those rendering service

means export to a place outside India of products manufactured with the use of
capital goods imported, assembled or manufactured in terms of this
notification;brackets, letters and figures in terms of this notification, for making
of supplies of such products in terms of clauses (a), (b), (c), (e) (f) and (i) of para
121 of the Export and Import Policy and para 10.2 (g) of the Export and Import
Policy 1997-2002 corrected upto 13th April, 1998 shall be substituted and, in
relation to importers rendering services, means receiving payments in freely
convertible foreign currency for services rendered through the use of such
capital goods.

Nil Customs duty & 10% additional duty on Captial goods, components & spares imported
against an EPCG Licence - EXIM Policy 1992-97.
[Notfn. No. 111/95-Cus. dt. 5.6.1995 as amended by Notfn. No. 145/95, 154/95, 32/96, 70/96, 96/
96,70/97, 88/97, 18/98, 42/98, 75/98, 56/99, 49/02, 113/02,116/02, 44/03 , 29/04 and 65/04].
so to do, hereby exempts goods specfified in the Table annexed hereto from whole of the duty of
customs leviable thereon which is specified in the First Shcedule to the Customs Tariff Act, 1975
(51 of 1975) and so much of the additional duty leviable thereon under section 3 of the said Customs
Tariff Act, as is in excess of the amount calculated at the rate of 10% of the value of goods:
Provided that where the said goods are required for the manufacture of leather garments,
textile garments (including knitwears), agro products and products of horticulture and floriculture
and poultry such goods shall be exempt from the whole of the additional duty leviable thereon under
section 3 of the said Customs Tariff Act.
2. The exemption contained in paragraph 1 shall be subject to the following conditions, namely:(1)
The goods imported are covered by a valid licence under the Export Promotion Captial
Goods (E.P.C.G.) Scheme in terms of Export and Import Policy (hereinafter referred to as
v887
the said Policy) permitting import of goods free of duty and the said licence is produced
for debit by the proper officer of the customs at the time of clearance;
Provided that for the import of spare parts, the validity period of the licence shall
be deemed to be the period permitted for fulfilment of the export obligation in full:
(2)
Omitted
(3)
security as may be specified by the [Assistant Commissioner of Customs or Deputy
Commissioner of Customs] binding himself to fulfil export obligation equivalent to six
times the CIF value of the goods imported on FOB basis, or four times of the CIF value
on Net foreign Exchange basis as specified in the licence, or for such higher amount as
may be fixed by the Licensing Authority or for such amount as may be fixed by the Licensing
Authority in terms of clause (i) of Paragraph 5.4 of the Export and Import Policy, 2002-2007,
within a period of eight years in the following proportions :-
________________________________________________________________________________________
S.No.
Period from the date
Proportion of total
of issue of licence
export obligation
________________________________________________________________________________________
1
2
3
________________________________________________________________________________________
1.
NIL
2.
15%
3.
35%
4.
50%
_______________________________________________________________________________________
Provided that where the CIF value of licence is not less than Rs.100 crores, the export
obligation shall be fulfilled within a period of 12 years from the date of issue of licence in the
following proportions, namely:_______________________________________________________________________________________
S.No. Period from the date of issue of Licence
Proportion of Total Export Obligation
_______________________________________________________________________________________
1
2
3
_______________________________________________________________________________________
1.
Block of 1st, 2nd, 3rd, 4th and 5th Year
Nil
2.
Block of 6th, 7th and 8th Year
15%
3.
35%
4.
50%
_______________________________________________________________________________________
Reconstruction (BIFR) is subsequently taken over by another unit for revival the export obligation
may be fulfilled within a period of 12 years from the date of issue of license.
Provided also that export obligation of a particular block may be set off by the excess
v888

exports made in the said preceeding block(s).
(4)
The importer produces within 30 days from the expiry of each block of two years from the
date of issue of licence from the second block or within such extended period as the
[Assistant Commissioner of Customs or Deputy Commissioner of Customs] may allow,
evidence to the satisfaction of the [Assistant Commissioner of Customs or Deputy
Commissioner of Customs] showing the extent of export obligation fulfilled, and where
the export obligation of any particular block of two years is not fulfilled in terms of the
preceding condition, the importer shall within three months from the expiry of the said
block pay duties of customs of an amount equal to that portion of duties leviable on the
goods but for the exemption contained herein which bears the same proportion as the
unfulfilled portion of the export obligation bears to the total export obligation together
with interest at the rate of 15% per annum from the date of clearance of the goods.
(5)
The importer, shall, if he fails to discharge a minimum of 25% of the export obligation
prescribed for any particular block of two years for two consecutive blocks, be liable to
pay forthwith, the whole of the duties of customs leviable on the goods imported but for
the exemption contained in this notification together with interest at the rate of 15% per
annum from the date of clearance of the goods.
(6)
The importer shall, if he fails to import goods for a minimum value of twenty crores of rupees
within the validity period of the import licence, be liable to pay forthwith the whole of the
duties of customs leviable on the goods imported but for exemption contained in this
notification together with interest at the rate of 24% per annum from the date of clearance
of the goods.
(7)
The capital goods imported, assembled or manufactured are installed in the importer's
factory and a certificate from the jurisdictional Assistant Commissioner of Central Excise
is produced within six months from the date of completion of imports or within such
extended period as the said Assistant Commissioner of Customs may allow.
Authority grants extention of blockwise period for any block(s) or overall period of
fulfilment of export obligation upto a period of two years or regularisation of shortfall in
export obligation not exceeding 5% of such export obligation, the said blockwise period
or overall period of export obligation may be extended and the said shortfall in export
obligation be condoned by the Assistant Commissioner of Customs or Deputy
Commissioner of Customs;
(8)
of Gujarat in the month of January 2001, the Licensing Authority may grant extension in the overall
TABLE
v889
___________________________________________________________________________________________________________
S.No.
______________________________________________________________________________________________________
1
2
________________________________________________________________________________________________________
1.
Capital goods.
2.
Capital goods in SKD/CKD condition to be assembled into capital goods by the importer.
3.
Components of capital goods required for assembly or manufacture of capital goods by
the importer.
4.
Spare parts not exceeding 20% of the value of goods specified at serial nos. 1,2 and 3 as
actually imported and required for maintenance of capital goods so imported, assembled
or manufactured.
______________________________________________________________________________________________
Explanation.-
(1)
required for -
"Capital goods" means any plant, machinery, equipment and assessories

(a)
(b)
(2)
(3)

machinery and equipments, refractories, refrigeration equipment, power
generating sets, machine tools, catalysts for initial charge, and
equipments and instruments for testing, research and development,
quality and pollution control
husbandry, floriculture, horticulture, pisciculture, poultry and
sericulture;
"Export and import Policy" means the Export and Import Policy 1 April, 1992 31 March, 1997 (Revised edition : March 1995) published vide notification of the
Government of India in the Ministry of Commerce, No.1(RE.95)/92-97 dated the
31st March, 1995;
"Licensing Authority" means the Director General, Foreign Trade appointed
(22 of 1992) or an officer authoirsed by him to grant a licence under the said Act;
(4)
Omitted
(5)
"export obligation" means(i)

export to a place outside India of products manufactured with the use
of capital goods imported, assembled or manufactured in terms of
this notification or making of supplies of such products in terms of
clauses (a), (c), (e), (f) and (i) of paragraph 121 of the Export and Import
Policy and para 10.2 (g) of the Export and Import Policy 1997-2002
corrected up to 13th April, 1998; and
(ii)
export of goods in terms of the notification of the Government of India
in the Ministry of Commerce and Industry (Department of Commerce)
No.28 (RE-2003)/2002-2007, dt. the 28th January, 2004.
(6)
"Net foreign exchange" means FOB value of products exported in discharge of

obligation in terms of this notification minus CIF value of inputs used in
v890
manufacture thereof where such inputs have been(a)

imported by the importer directly;
(b)
imported by another person and supplied to importer without undergoing
any process of manufacture;
(c)
procured indigeneously, for which the importer claims replenishment
under the Duty Exemption Scheme as contained in chapter VI of the
Export and Import Policy.

Nil rate of Customs duty and Nil rate of additional duty for Components required for the
manufacture of capital goods when imported by a manufacturer of capital goods for supply to a
person holding Zero duty EPCG Licence.
[Notfn. No. 130/95-Cus. dt. 25.8.1995 as amended by Notfn. No. 163/95].
so to do, hereby exempts components required for the manufacture of capital goods when
imported into India by a manufacturer of such capital goods for supply to a person holding a licence
under the Export Promotion Capital Goods ( E.P.C.G.) Scheme in terms of the Export and
Import Policy for import of capital goods at zero rate of duty in terms of notification of the
Government of India in the Ministry of Finance, No. 111/95-Customs, dated the 5th June, 1995
from whole of the duty of customs leviable thereon which is specified in the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975), and the whole of the additional duty leviable thereon under
section 3 of the said Customs Tariff Act, subject to the following conditions, namely:(i)
(ii)
the components are imported under, and in accordance with, a licence (hereinafter referred
to as the said licence) granted by the Licensing Authority in terms of second subparagraph of paragraph 46 of the Export and Import Policy;
the said licence specifies, inter-alia,(a)
the description, quantity and value of components to be imported under the said
licence; and
(b)
the description, quantity and value of capital goods to be manufactured;
(iii)
the importer complies with all the requirements specified in the Export and Import Policy,
in respect of the said licence;
(iv)
the importer executes a bond, in such form and for such sum, as may be specified by the
Assistant Commissioner of Customs or Deputy Commissioner of Customs at the port of
importation to the effect that -
(1)
the components shall be used for the purpose specified above and that the capital goods
manufactured by the importer shall be supplied to the person holding the licence under
the Export Promotion Capital Goods Scheme in terms of the Export and Import Policy for
import of capital goods at zero rate of duty in terms of the said Notification No.111/95Customs, dated the 5th June, 1995;
Provided that where capital goods required to be manufactured and supplied in
terms of the said licence have already been supplied, the components may be used by the
v891
exporter for manufacture of any other capital goods in his factory and evidence of receipt
of such compnents in the factory and its utilisation for the aforesaid purpose shall be
produced to the satisfaction of the Assistant Commissioner of Customs or Deputy
Commissioner of Customs at the port of importation in lieu of certificate envisaged in
clause (3) hereunder;
(2)
the account of the said components received and consumed in the factory of the importer
for the aforesaid purpose shall be maintained;
(3)
the importer shall produce a certificate issued by the Assistant Commissioner of Central
Excise or Deputy Commissioner of Central Excise in whose jurisdiction the unit receiving
the capital goods is situated, indicating the description and quantity of such capital
goods supplied by the importer within a period of three months or such extended period
as the Assistant Commissioner of Customs or Deputy Commissioner of Customs at the
port of importation may allow; and
(4)
the importer shall pay, on demand, in the event of his failure to comply with any of the
above conditions, the duty leviable on the components but for the exemption contained
herein.
Explanation:- In this notification,for -
(1) capital goods means any plant, machinery, equipment and accessories required
(a)
(b)

power generating sets, machine tools, catalysts for initial charge, and
equipments and instruments for testing, research and development,
quality and pollution control,
husbandry, floriculture, horticulture, pisiculture, poultry and sericulture;
(2)
Export and Import Policy means the Export and Import Policy 1 April, 199231 March, 1997 (Revised edition : March 1995) published vide notification of
the Government of India in the Ministry of Commerce, No.1 (RE 95) 92-97 dated
the 31st March, 1995;
(3)


15% Customs duty and Nil additional duty on Captial equipments and spare parts imported
under (EPCG) Scheme for Service Sector - EXIM Policy 1992 -97.
[Notfn. No. 122/93-Cus., dt. 14.5.1993 as amended by Notfn. Nos. 108/94, 101/95 and 108/95]
so to do, hereby exempts capital equipments, and spare parts required for maintenance of such
v892
capital equipment not exceeding 10% of the C.I.F. value of the capital equipments actually
imported, when imported into India by an importer undertaking an obligation to receive payments
in freely convertible foreign currency for services rendered through the use of such capital
equipment, equivalent to four times the C.I.F. value of the said capital equipments and spare parts
over a period of five years, from so much of the duty of customs leviable thereon which is specified
in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as is in excess of 15% ad valorem
and whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act,
subject to the following conditions, namely:
(i)
the capital equipments and spare parts imported are covered by a valid licence
issued on or before 30th April 1995 under the Export Promotion Capital Goods
(E.P.C.G.) Scheme for Service Sector in terms of the Export and Import Policy
and the said licence is produced for debit at the time of clearance;
(ii)
the importer, at the time of clearance; before the Assistant Commissioner of

Customs, produces a certificate from the licensing authority for having executed
a bond under paragraph 45 of the Export and Import Policy; and
(iii)
the importer at the time of clearance of the said capital equipments and spare
parts makes a declaration before the Assistant Commissioner of Customs, in
such form as the said Assistant Commissioner of Customs may specify, binding
himself to pay on demand an amount equal to the duty leviable on such capital
equipments and spare parts, but for the exemption contained herein, in respect
of which the conditions for this notification have not been complied with.
*(iv)
where the licensing authority grants any extension of the period for fulfilment
of export obligation or regularisation of shortfall in export obligation not
exceeding 5% of such export obligation, in terms of, and subject to satisfaction
of such conditions as may be specified in Public Notice of the Government of
India the Ministry of Commerce in this regard, the said period of fulfilment of
export obligation may be extended, but shall in no case be extended beyond
the 31st March, 2002, and the said short fall in export obligation condoned by
the Assistant Commissioner of Customs or the Deputy Commissioner of
Customs, as the case may be.
Explanation - In this notification(i)
capital equipment means the equipment as may be specified in a Public Notice
issued by the Director General of Foreign Trade in this behalf and required for
rendering services for which payment is received in freely convertible foreign
currency;
Provided that against licences issued on or after 31st March, 1994,
the capital equipments, in relation to an importer, being a hotel or a restaurant,
means the equipments for use in the hotel or the restaurant specified in the
Table annexed hereto;
(ii)
Export and Import Policy means Export and Import Policy, 1 April 1992 -
v893
31 March 1997 Published vide Public Notice of the Government of India in the
Ministry of Commerce No.1-ITC(PN) 982-97, dated the 31st March, 1992 as
amended from time to time; and
(iii)
licensing authority means Director General of Foreign Trade, appointed

under Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or
an Officer authorised by him to grant a licence.
TABLE
LIST OF CAPITAL EQUIPMENT FOR HOTELS AND RESTAURANTS
(A)
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
FOOD AND BEVERAGES EQUIPMENT

(OTHER THAN HOUSE HOLD TYPE)
Cooking Range/Chinese Cooking Range Hot Plates/Griddle Sets (with accessories)
Gas
Electric
Oil Fired
Steam Kettles/Boiling Kettles; Pans, Tilting Frying Pans
Gas
Electric
Plate & Cup Lowerator/Warmers Chafing Dishes.
Food Regenerating Equipment.
Salamanders/Broilers/Grillers/Char Broiler
Gas
Electric
Ovens - Baking/Bakery/Pizza/Convection/Rotary/Rotating/Microwave/Under Counter/
Proofing Cabinet
Gas
Electric
Microwave
Deep Fat Fryers
Gas
Electric
Cooking/Steaming/Frying/Broiling/Boiling Machines/Pressure Cookers/Pressureless/
Pressure Steamers
Gas
Electric
Bain Maries/Food Pans
Gas
Electric
Steam Heated
Refrigerated Display Counters/Racks/Shelves/Cases/Cabinets/Carts
All types (with/without Rotatry Motor)
Sandwich unit
Almond Crushing/pastry Machines
Coffee Machines/Makers with Blenders/Grinders/Espresso
Chocolate Melting Machines-
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
(B)
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
v894
(a)
Shaving Machine
(b)
Coating Machines
(c)
Holding Machines
(d)
Tempering Machines
Dough Mixing & Dividing Machines
Ice cream making Machine/Hardening Cabinet
Infra Red Food Warmer/Roll Warmer
Juice extractors/Dispensers/Blenders/Mixers (Cream Air Whip)
Pancake/Waffle Iron Machines/Croissant Machine Pasta Machines
Sausage Machines
Trollies (All types)
Egg Boilers
Machines for Slicing/Cutting/Chopping/Mincing/Grinding and Buffalo Chopper
Can Openers (Mechanical)
Ice Cube/Crushing/Flaking machines/Dispensing Machine/Water & Ice Station
Prefabricated Walk-in cold rooms/Freezers with refrigerating equipment
Dispensers (hot/cold beverages)
Potato Peelers/Choppers
Hot Plates (Electrical)/Coffee Warmer
Toasters (Electrical) Pop-up/Rotary/Slot pop Down/Conveyor
Puree machines
Blast Freezers/Blast Chillers
Vacuum packing Machine
Oil Filtering Machine
Glass/Dishwashing/Pot-washing Machine with trollies
Kitchen/Bulkware Wash-up Equipment
Vegetable Preparation & Washing Machines
Burnishing Machines
Smoker/Smoking oven
Salad Dryer
Glass/Plate Dispenser
Waste Food Disposal Machine and Compactors
FRONT OFFICE EQUIPMENT
Wireless paging Systems
Elevators/Escalators
(a)
Fire Fighting Equipments
(b)
Breathing Apparatus
(c)
Fogging Machine
(a)
Smoke Detectors
(b)
Fire Spinklers System
(c)
Gas leak detectors
Room Temperature Controllers and Motorised Valves for air-conditioning system
Absorption Refrigeration Systems (Minibars)
Facsimile Machines
Time & Date Stamp Machines
Electronic Time Card System
Fabco Systems/Restaurant Management Systems/management reporting system
Computerised Electronic Vaults
v895
12.
13.
14.
Stationery Imprinters
Locks with Master Key system
EPABX with minimum 200 lines and 400 telephones
(C)
HOUSE KEEPING EQUIPMENTS
1.
2.
3.
4.
5.
6.
7.
8.
9.
14.
15.
16.
Hand Dryers
Vacuum Clearners/Papoosing Machine
Carpet Shampooing Machine/Drying Machines
Deodorising Carpet cleaning Machine
File Lifters
Floor Polishing Machine/Scrubbing Machine
Underwater Lighting Equipment
Pool Clearners (sumberged/non-submerged)
(a)
Beach Cleaning Machines
(b)
Automatic Lawn Mowers/Cutters
(c)
Lawn Cleaning Equipment
Cigar Humider
Ultra High Pressure Waster with accessories for coil cleaning/Drain cleaning
Motorised Dust Pick-up Machines
(a)
Drip Irrigating System
(b)
Green House Equipment
Pre-Fabricated Steam and Shower Cubicles
Shoe shine Machine with Dispensers
Bath Tubs (Cast Iron/Acrylic/Porcelain)
(D)
LAUNDRY EQUIPMENT OTHER THAN HOUSEHOLD TYPE
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
Washing Machines
Dry Clearing Machines
Portable Weighing Trolleys for Washing Machines
Steam Boilers
Folding Machines & Cross Folders for Bed Sheets (Speader/Stacker)
Starch Cooker
Lint Separator
Washer Extractors
Laundry Press, Multipurpose
Steam Finishing Boards
Marking machines
Water Spray Gun
Vacuum Pump Unit
Spotting Board
Tumblers Dryer
Flat work Iron
Steam Cabinet Unit
Upholstery processing Machine
Puff Iron
(E)
HEALTH CLUB/BEAUTY PARLOUR/BARBER SHOP
10.
11.
12.
13.

1.
2.
3.
v896
Seuna Heaters (with Lava Stones)/Saunas

Hair Styling Chairs/Back Wash Chairs
(a)
Electric Hair Dryers other than hand-held type
(b)
Electric Hair Clippers
Hair Steaming and Vapozone machines, Back Washbasins, Fitting & Storage
4.
Cabinets
5.
Sterelising Machines/Electrolysis Machines
6.
Exercising/Electric Ergocycles/Aerobic cycles/Computerised Treadmill
(Power Jog Machine/Jogomatic Motorised Treadmill
7.
Magnifying Glass Lamp equipment
8.
High Frequency hair drying and setting equipment
9.
Suction Machine (For blackhead removing)
10.
Disincrustation Machine
11.
Facial Massage machine
12.
Dermatron Equipment
13.
Orbital massagers
14.
Abdominal Board
15.
Steam bath
16.
Electrical Hair Disposal Machine
17.
Slender tone slimming equipment
18.
MSA Oxygen Administrator complete with Cylinder and face mask
19.
Multi Gym Machines
20.
Bath tube for hydro-therapy
21.
Habitat Units
(F)
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
PROFESSIONAL AUDIO VISUAL/VIDEO EQUIPMENT (STUDIO QUALITY)

(i)
Cameras with accessories
(ii)
Video Mixers
(iii)
Monitors
(iv)
T.V. and Modulators
(v)
Convertors
(vi)
Headphones
(i)
Turn Table
(ii)
Amplifiers/Channal Tuner
(iii)
Cassette Players
(iv)
Loud Speakers
Compact Discplayer, Carousel, Studio Projector
Lasor Beam Projection Equipment
(i)
High Power amplifiers (Stereo and mono)
(ii)
Speakers
(iii)
Graphic Equaliser
(iv)
Decible Watcher
Motorised Disco/Rotating Lights/Strobe/Ultraviolet
Console for lighting music controls including dimmer and accessories
Smoke Machine
Lighting equipments/lights for creating different patterns, special lighting effect, light
fittings.
Fiber optic based lighting projector
Automatic projection equipment screen studio type model mudulator.

12.
Control equipments for sound light equipment
(G)
MISCELLANEOUS(ENGINEERING)
v897
1.
2.
3.
4.
5.
6.
7.
8.
Diesel Generators above 1000 KVA

Reverse Osmosis Unit
Solar Energy system
Centrifugal Chillers
High Pressure Cleaners/jets
Water Filters for drinking water
Centrifugal Heat Reclaim Machines
(a)
Fan Coil Units and Air handling Units
(b)
Air Curtains
9.
Lithium Bromide equipment for heating/cooling
10.
Natural Gas Power Generation Units
11.
High Pressure Scrubbers for Units pollution Control
12.
Heat Pumps or
Air conditioning Machines with Space Heating or Space Cooling applications of
the Energy Saving type
13.
Magnetic Locking devices/sliding folding partition
14.
Garbage Incinerator with heat recovery unit (Steamer hot water) boiler
15.
Bottle cursher Garbage pulping and pumping facility
16.
6600 Vol/1100 volts high tension magger & Insulation testing kit
17.
Automatic Microprocessors Based Load Demand Controllers for Efficient Load
Management
(H)
EQUIPMENT FOR RECREATIONAL FACILITIES
1.
2.
3.
4.
5.
Bowling Alleys with accessories including electronic scoreboard

All weather domes of tennis courts including HVA equipments.
Prefabricated glass walled squash courts.
Billiard and snooker tables with accessories.
(i)
water slides
(ii)
pneumatic chutes
(iii)
Roller coasters
(iv)
Carousels
(I)
1.
2.
ADVENTURE SPORTS EQUIPMENT ONLY FOR RESORT HOTELS

Beach Buggies/Snow Mobiles/Sand and Dune Buggies.
(i)
Speedboats
(ii)
Catamarans
(iii)
Rafts of all kinds
(i)
Water Scooters
(ii)
Jet Skis
Water sking and surfing equipment including surf boards, water skis - kneeboards
Canoes and Kayaks
Deep-sea fishing equipment
Equipment for snorkelling and scuba diving.
3.
4.
5.
6.
7.

8.
9.
10.
11.
12.
13.
(i)
Wing surfing equipment
(ii)
Hand gliding and para sailing equipment
(iii)
Boats for parasailing with windies
Sonar device for locating fish, depath finders.
Underwater sports and diving equipment.
Hot air balloons and ballooning equipment.
Ice skiking equipment
High gear mountain bikes
(J)
1.
2.
EQUIPMENT FOR GOLF FACILITIES

Golf carts with accessores
Golf course lawn mowers of all kinds.
v898
*inserted (w.e.f. 14.5.1993) by serial No.4 of the Eighth Schedule read with section 115 of the Finance
Act, 2001.

15% or 25% Customs duty & Nil additional duty on Capital Goods when imported by an importer
under the (EPCG) scheme - EXIM Policy 1992-97.
[Notfn. No. 160/92-Cus., dt. 20.4.1992 as amended by Notfn. No. 306/92,124/93, 101/95 and 108/
95]
so to do, hereby exempts capital goods, when imported into India by an importer specified in column
(2) of the Table hereto annexed from so much of the duty of customs leviable thereon which is
specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the
amount calculated at the rate specified in the corresponding entry in column (3) of the said Table
and the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act,
subject to the following conditions, namely:(i)
the capital goods imported are covered by a valid licence issued on or before 30th April,
1995 under the Export Promotion Capital Goods (EPCG) Scheme in terms of the Export
and Import Policy (hereinafter referred to as the Policy) and the said licence is produced
for debit at the time of clearance.
(ii)
the importer, at the time of clearance, shall produce to the Assistant Commissioner of
Customs or or Deputy Commissioner of Customs a certificate from the licensing authority
for having executed a bond under paragraph 45 of the Policy and
(iii)
the importer at the time of clearance of the said capital goods shall make a declaration
before the Assistant Commissioner of Customs, in such form as he may specify, binding
himself to pay on demand an amount equal to the duty leviable on such capital goods
but for the exemption contained herein in respect of which the conditions specified in
column (2) of the Table have not been complied with.
*(iv)
where the licensing authority grants and extension of the period for fulfilment of export
obligation or regularisation of shortfall in export obligation not exceeding 5% of such
export obligation, in terms of, and subject to satisfaction of such conditions as may be
v899
specified in Public Notice of the Government of India in the Ministry of Commerce in this
regard, the said period of fulfilment of export obligation may be extended, but shall in no
case be extended beyond the 31st March, 2002, and the said short fall in export obligation
condoned by the Assistant Commissioner of Customs or the Deputy Commissioner of
(v)
Where the Licensing Authority, in respect of a licence-holder unit affected by the

earthquake which took place in the State of Gujarat in the month of January, 2001 grants
extension of the period for fulfillment of export obligation, in terms of, and subject to the
satisfaction of such condition as may be specified in a Public Notice of the Government
of India in the Ministry of Commerce and Industry in this regard, the said period of
fulfillment of export obligation may be extended and be deemed to have been extended
beyond the 31st day of March, 2002, but shall in no case be extended beyond the 31st
day of March, 2004. (Condition No.V inserted by Sec. 119 (1) of the Finance Bill, 2003
w.e.f. 20.4.1992).
TABLE
______________________________________________________________________________________________________________
S.No.
Description of importer
Rate of duty
______________________________________________________________________________________________________________
1
2
3
______________________________________________________________________________________________________________
1.
Importer undertaking an export obligation equivalent to three times
25% ad.
the CIF value of the said capital goods over a period of
valorem
four years under paragraph 38 of the Policy
2.
Importer undertaking an export obligation equivalent to four times
15% ad
the CIF value of the said capital goods over a period of five
valorem
years under paragraph 38 of the Policy
______________________________________________________________________________________________________________
Explanation.-
(1)
capital goods means any plant, machinery, equipment or accessories required by an
importer for(a)
manufacture or production of goods and includes packaging machinery and
equipment, refractories, refrigeration equipments, power generating sets, machine
tools, catalysts for initial charge required for and imported alongwith capital
equipments, equipments and instruments for testing, research and development,
(b)
use in manufacturing, mining, agriculture, acquaculture, animal husbandry,
floriculture, horticulture, pisciculture, poultry and sericulture; and includes
spare parts required for the maintenance of such capital goods not exceeding
10% of CIF value of the capital goods actually imported;
(ii)
(iii)
Export and Import Policy means the Export and Import Policy, 1 April 1992-31 March
1997 published vide Public Notice of the Government of India in the Ministry of
Commerce, No.1-ITC(PN) 92-97, dated the 31st March, 1992, as amended from time to
time;
Licensing Authority means an authority competent to grant a licence under the Import
(Control) Orders, 1955, made under the Imports and Exports (Control) Act, 1947 (18 of
1947), or the Director General of Foreign Trade appointed under the Foreign Trade
(Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by him

(iv)
v900
to grant a licence under the said Act;

CIF Value in relation to second hand capital goods, means CIF value of the corresponding
new capital goods as may be determined by the Licencing Authority.
*inserted (w.e.f. 20.4.1992) by serial No.2 of the Eighth Schedule read with section 115
of the Finance Act, 2001.

15% or 25% Customs duty and Nil additional duty on the Capital goods imported under EPCG
Scheme - EXIM Policy 1992-97.
[Notfn. No. 307/92-Cus., dt. 28.12.1992 as amended by Notfn. Nos. 125/93, 101/95 and 108/95].
In exercise of the powers conferred by sub-section (1) of the Section 25 of the Customs
interest so to do, hereby exempts goods of the description specified in column (2) of the Table
annexed hereto when imported into India by an importer specified in column (3) of the said Table
from so much of the duty of Customs leviable thereon which is specified in the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at the rate specified
in the corresponding entry in column (4) of the said Table and the whole of the additional duty
leviable thereon under Section 3 of the said Customs Tariff Act, subject to the following conditions,
namely:(i)
that the goods are covered by a valid licence issued on or before 30th April
1995, under the Export Promotion Capital Goods (E.P.C.G.) Scheme in terms of
para 46 of the Export and Import Policy (hereinafter referred to as the Policy)
and the said licence is produced for debit at the time of clearance;
(ii)
that the said licence specifies, inter-alia (a)
the description, quantity and value of goods allowed to be imported
under the said licence,
(b)
the description and quantity of the capital goods to be assembled or
manufactured;
(iii)
that the importer at the time of clearance, shall produce to the Assistant
Commissioner of Customs or Deputy Commissioner of Customs a certificate
from the Licensing Authority for having executed a bond under paragraph
45 of the policy; and
(iv)
that the importer at the time of clearance of the goods shall make a declaration
before the Assistant Commissioner of Customs, in such form as the said
Assistant Commissioner may specify, binding himself to pay on demand an
amount equal to the duty leviable on such goods but for the exemption
contained herein in respect of which the conditions specified in the column (2)
and (3) of the Table are not complied with.
*(v)
where the licensing authority grants and extension of the period for fulfilment
v901
of export obligation or regularisation of shortfall in export obligation not

exceeding 5% of such export obligation, in terms of, and subject to satisfaction
of such conditions as may be specified in Public Notice of the Government of
India in the Ministry of Commerce in this regard, the said period of fulfilment of
export obligation may be extended, but shall in no case be extended beyond
the 31st March, 2002, and the said short fall in export obligation condoned by
the Assistant Commissioner of Customs or the Deputy Commissioner of
TABLE
______________________________________________________________________________________________
S.No. Description of goods
Description
Rate of
of importer
duty
_____________________________________________________________________________________________
1
2
3
4
______________________________________________________________________________________________
1.
Capital goods in SKD/CKD condition or

components of capital goods required
for assembly or manufacture of capital
goods ; and spare parts not exceeding
10% of the value of such capital goods
in SKD / CKD condition or components
of capital goods actually imported and
required for the maintenance of capital
goods so assembled or manufactured.
Importer undertaking an export

obligation equivalent to three
times the C.I.F. value of the goods
specified in column (2) over a
period of four years under
paragraph 38 of the Policy.
25%
adv.
2.
Capital goods in SKD / CKD condition or Importer undertaking an export

15%
components of capital goods required obligation equivalent to four
adv.
for assembly or manufacture of capital times the C.I.F. value of the
goods ; and spare parts not exceeding goods specified in column (2)
10% of the value of such capital goods over a period of five years under
in SKD / CKD condition or components paragraph 38 of the Policy.
of capital goods actually imported and
required for the maintenance of capital
goods so assembled or manufactured.
______________________________________________________________________________________________
Explanation:(i)
In this notification capital goods means any plant, machinery, equipment or accessories required
by an importer for,(a)
manufacture or production of goods and includes packaging machinery
and equipment, refractories, refrigeration equipments, power generating
sets, machine tools, catalysts for initial charge required for, and
(b)
v902
imported alongwith, capital equipments, equipments and instruments

for testing, research and development, quality and pollution control;
use in manufacturing, mining, agriculture, acquaculture, animal
husbandry, floriculture, horticulture, pisciculture, poultry and
sericulture.
*inserted (w.e.f. 28.12,1992) by serial No.3 of the Eighth Schedule read with section 115 of the
Finance Act, 2001.
Exemption to goods when imported against an EPCG Scheme:

[Notfn. No. 64/08-Cus., dt. 9.5.2008].
interest so to do, hereby exempts goods specified in the Table annexed hereto, from,(i)
so much of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at the rate
of three percent ad-valorem, and
(ii)
Tariff Act, when specifically claimed by the importer.
2.
The exemption under this notification shall be subject to the following conditions,
namely :(1) that the goods imported are covered by a valid licence or valid authorization issued under the
Export Promotion Capital Goods (EPCG) Scheme in terms of Chapter 5 of the Foreigen Trade
Policy permitting import of goods at the rate of three percent duty and the said licence or
authorization is produced for debit by the proper officer of customs at the time of clearance :
period of the licence or authorization shall be deemed to be the period permitted for fulfillment of
the export obligation in full :
Provided further that the import of motor cars, sports utility vehicles or all purpose
vehicles shall be allowed only to hotels, travel agents, tour operators or tour transport operators
and companies owning or operating golf resorts, subject to the condition that,(i)
the total foreign exchange earning from hotel, travel and tourism and golf
tourism sectors in current and preceding three licensing years is Rs.one crore fifty
lakhs or more;
(ii)
the duty saved amount on all EPCG authorizations issued in a licensing year
for import of motor cars, sports utility vehicles or all purpose vehicles shall not exceed
50% of average foreign exchange earnings from hotel, travel and tourism and golf
tourism sectors in preceding three licensing years; and
(iii)
the vehicles imported shall be so registered that the vehicle is used for tourist
purpose only. A copy of the registration certificate shall be submitted to the concerned
Customs authorities as a confirmation of import of vehicle within six months from the
v903
date of import:
Provided also that the benefit of import of capital goods at concessional duty under
this notification for creation of modern infrastructure shall be extended only to such retailers
who have a minimum area of 1000 square meters.
(2)
that the goods imported shall not be disposed of or transferred by sale or lease or any
other manner till export obligation is completed.
(3)
that the importer executes a bond in such form and for such sum and with such surety
or security as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner of Customs binding himself to fulfill export obligation on FOB basis equivalent to eight
times the duty saved on the goods imported as may be specified on the licence or authorization,
or for such higher sum as may be fixed or endorsed by the Licensing Authority or Regional
Authority in terms of Para 5.10 of the Handbook of Procedures Vol I, within a period of eight
years from the date of issue of licence or Authorization, in the following proportions, namely :______________________________________________________________________________________________
______________________________________________________________________________________________________________________________________
(1)
(2)
(3)
______________________________________________________________________________________________________________________________________
1.
50%
2.
50%
______________________________________________________________________________________________________________________________________
Provided that where the duty saved is not less than Rupees one hundred crores, or
where the licence or authorization is issued to units in the agri export zone as may be notified by
the licensing authority or Regional Authority, the export obligation shall be fulfilled within a
period of twelve years from the date of issue of licence in the following proportions, namely :_________________________________________________________________________________
S.No. Period from the date of licence
_________________________________________________________________________________
(1)
(2)
(3)
_________________________________________________________________________________
1.
Block of 1st,to 10th years
50%
2.
50%
_________________________________________________________________________________
Provided further that where a sick unit is notified by the Board for Industrial and
Financial Reconstruction or where a rehabilitation scheme is announced by the concerned State
Government in respect of sick unit for its revival, the export obligation may be fulfilled within
time period allowed as per the rehabilitation package or twelve years, if the time period is not
specified in the rehabilitation package:
and cottage sector, the export obligation shall be fixed equivalent to six times the duty saved on
the goods imported as may be specified on the licence, or for such higher sum as may be fixed by
the licensing authority, within a period of twelve years from the date of issue of the licence or
authorization :
v904
Provided also that where the capital goods are imported for technological upgradation
as per conditions specified in Para 5.10 of the Foreign Trade Policy or by small scale industry
units as defined in paragraph 5.1 of the Foreign Trade Policy, as the case may be, the export
obligation shall be fixed equivalent to six times the duty saved on the goods imported as may be
specified on the licence or authorization, or for such higher sum as may be fixed by the Licensing
Authority or Regional Authority, within a period of eight years from the date of issue of licence
subject to the further condition that in the case of Small Scale Industry (SSI) units the landed CIF
value of such imported capital goods under the scheme shall not exceed Rupees fifty lakhs and
total investment in plant and machinery after such imports shall not exceed the SSI limit :
Provided also that export obligation of a particular block may be set off against the excess
exports made in the said preceding block(s);
(4)
that if the importer does not claim exemption from the additional duty leviable under
section 3 of the Customs Tariff Act, 1975, the additional duty so paid by him shall not be taken
for computation of the net duty saved for the purpose of fixation of export obligation provided
the Cenvat credit of additional duty paid has not been taken;
(5)
issue of licence or authorization or within such extended period as the Deputy Commissioner of
Customs or Assistant Commissioner of Customs may allow, evidence to the satisfaction of the
Deputy Commissioner of Customs or Assistant Commissioner of Customs showing the extent of
export obligation fulfilled, and where the export obligation of any particular block is not fulfilled
in terms of the preceding condition, the importer shall within three months from the expiry of the
said block pay duties of customs of an equal amount equal to that portion of duties leviable on
the goods, but for the exemption contained herein which bears the same proportion as the
unfulfilled portion of the export obligation bears to the total export obligation together with
interest at the rate of 15% per annum from the date of clearance of the goods;
(6)
where the importer fulfills 75% or more of the export obligation as specified in condition
(3) within half of the period specified for export obligation as mentioned in condition (3), his
balance export obligation shall be condoned and he shall be treated to have fulfilled the entire
export obligation;
(7)
the date of completion of imports or within such extended period as the Deputy Commissioner
of Customs or Assistant Commissioner of Customs, as the case may be, may allow :
Provided that in case of import of spares, the installation certificate shall be produced within
three years from the date of import :
Provided further that if the importer is not registered with central excise or if he is a
service provider, as the case may be, he may produce the said certificate of installation and
usage issued by an independent Chartered Engineer :
Provided further that in the case of,(i)
(ii)

vendor(s);

(iii)
v905
products; and
and address are endorsed on the licence or authorization referred to in condition (1) and also on
the shipping bills and where the bond for full difference of duty, if necessary, in terms of
condition (3) with or without a bank guarantee, as the case may be, is executed by the importer
and such other person binding themselves jointly and severally to fulfill the export obligation
and all other conditions of this notification and to pay duty with interest at the rate of 15% per
annum in case of default :
jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central
Excise, as the case may be, subject to the condition that the importer shall maintain accurate
record of such movement;
(8)
Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Chennai, Nhava Sheva, Paradeep,
Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra, Nagapattinam, Okha, Bedi (including Rozi-Jamnagar), Muldwarka, Porbander, Dharamtar, Vadinar, and Haldia (Haldia Dock Complex of Kolkata port), or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar,
Mumbai, Kolkata, Coimbatore, Delhi, Hyderabad, Jaipur, Chennai, Srinagar, Trivandrum, Varanasi,
Nagpur, Cochin, Rajasansi (Amritsar), Lucknow (Amausi), Indore and Dabolim (Goa), or through
any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati,
Guntur, Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune),
Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara,
Daulatabad (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy (Andhra Pradesh),
Ghaziabad) or through the Land Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani,
Nautanva (Sonauli), Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi,
Amritsar Rail Cargo, Attari Road, Hilli, Ghojadanga and Changrabandha or a Special Economic
Zone as notified under the Special Economic Zone, Act, 2005 ( 28 of 2005).
Provided that the Commissioner of Customs may, by special order or a public notice
and subject to such conditions as may be specified by him, permit import and export through
any other sea-port, airport, inland container depot or through a land customs station.
(9)
notwithstanding anything contained in condition (5) above, where the Licensing Authority or Regional Authority grants extension of block-wise period for any block(s) or overall
period of fulfilment of export obligation upto a period of two years or regularization of shortfall
in export obligation, not exceeding five percent of such export obligation, the said block-wise
period or overall period of export obligation shall be extended or condoned by the Deputy
Commissioner of Customs or Assistant Commissioner of Customs, as the case may be :
Provided that in respect of sick units referred to in the second proviso to condition (3) extension
of overall period of export obligation shall not be allowed :
v906
period of export obligation upto a period of further two years if the authorization holder pays
fifty percent differential duty on the unfulfilled portion of export obligation and agrees to fulfill
other conditions as may be specified by the Regional Authority for this purpose;
3.
Where the goods specified in the said Table are found defective or unfit for use, the
said goods may be re-exported back to the foreign supplier within three years from the date of
payment of duty on the importation thereof:
Provided that at the time of re-export, the goods are identified to the satisfaction of the Deputy
Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, as the
goods which were imported.
4.
Waiver of Export Obligation may be considered where, because of force majeure or
other unforeseen circumstances/ reasons which are beyond the control of the exporter (like
steep fall in international prices, technological obsolescence etc.), the exporter is unable to fulfill
export obligation. Such requests shall be considered by a Committee comprising representative(s)
of Department of Commerce and Department of Revenue under the Directorate General of Foreign Trade. Decision of this Committee shall be implemented by the Department of Revenue.
Explanation For the purpose of this notification,(1)
(2)
Export obligation, -
(i)
means obligation on the importer to export to a place outside India, goods manufactured or capable of being manufactured or services rendered by the use of capital goods imported in terms of this notification. The export obligation shall be over and above the average
level of exports achieved by the importer in the preceding three licensing years for the same and
similar products within the overall export obligation period including the extended period, if any.
Such average shall be the arithmetic mean of export performance in the last 3 years for the same
and similar products.
Provided that upto 50% of the export obligation may also be fulfilled by export of other
good(s) manufactured or service(s) provided by the importer or his group company or managed
hotel, which has the EPCG authorization subject to the condition that in such cases, additional
export obligation imposed shall be over and above the average exports achieved by the importer
or his group company or managed hotel in preceding three years for both the original and the
substitute product(s) / service(s) :
Provided further that in case of export of goods relating to handicraft, handlooms,
cottage, tiny sector, agriculture, aqua-culture, animal husbandry, floriculture, horticulture, pisciculture, viticulture, poultry and sericulture, the importer shall not be required to maintain the
average level of exports :
Provided also that the goods, excepting tools, imported under this notification by the
aforesaid sectors, shall not be allowed to be transferred for a period of five years from the date
of imports even in cases where export obligation has been fulfilled. Transfer of capital goods
would, however, be permitted within the group companies, after fulfillment of export obligation
but before five years from the date of imports, under intimation to Regional Authority and
v907
jurisdictional Central Excise Authority :

Provided also that exports made to former USSR, or to such countries as notified by
Director General of Foreign Trade as on 31.3.08, shall not be counted for fixing the average level
of exports :
Provided also that the goods on which benefits of reward schemes under chapter 3 of
the Foreign Trade Policy are taken shall not be counted towards the fulfillment of the export
obligation :
Provided also that exports against only such shipping bills which mention the EPCG
authorization No. and date shall be counted for the discharge of the export obligation;
(ii)
shall be fulfilled through physical exports and the export proceeds shall be realized in
freely convertible currency. However the following categories of supplies, shall also be counted
towards fulfillment of export obligation:
(a)
deemed exports, namely:

(1)
supply of goods against Advance Authorization/Advance Authori
zation for Annual Requirement/ Duty Free Import Authorization
(DFIA);
(2)
supply of goods to Export Oriented Units (EOUs) or Software Tech
nology Parks (STPs) or Electronics Hardware Technology Parks
(EHTPs) or Bio-Technology Parks (BTPs);
(3)
supply of goods to projects financed by multilateral or bilateral agencies or Funds as notified by Department of Economic Affairs (DEA),
Ministry of Finance (MOF) under International Competitive Bidding
(ICB) in accordance with procedures of those agencies or Funds,
where legal agreements provide for tender evaluation without including customs duty; supply and installation of goods and equipments (single responsibility of turnkey contracts) to projects financed
by multilateral or bilateral agencies or Funds as notified by DEA,
MOF under ICB, in accordance with procedures of those agencies/
Funds, where bids may have been invited and evaluated on the basis
of Delivery Duty Paid (DDP) prices for goods manufactured abroad;
(4)
supply of goods to any project or purpose in respect of which the

Ministry of Finance, by a notification, permits import of such goods
at zero customs duty and the supply is made under ICB procedure;
supply of goods to power projects and refineries not covered in (4)
above under ICB procedure;
Supply of goods to nuclear power projects through competitive bidding as opposed to ICB;
(5)
(6)
(a)
Supply of ITA-1 items to Domestic Tariff Area, provided realization is in free
foreign exchange;
(b)
Royalty payments received in freely convertible currency and foreign ex
change received for Research & Development (R&D) services; and
v908
(c)
Payments received in rupee terms for port handling services in terms of
chapter 9 of the Foreign Trade Policy.
(3)
Foreign Trade Policy means the Foreign Trade Policy 2004-2009 published vide
notification of the Government of India in the Ministry of Commerce and Industry, No. 1/2004
dated the 31st August, 2004 as amended from time to time;
(4)
(22 of 1992) or an officer authorized by him to grant a licence or authorization under the said Act;
(5)
manufacture has the same meaning as defined in clause (f) of section 2 of the Central
Excise Act, 1944 (1 of 1944).
Table
_________________________________________________________________________________
S.No.
_________________________________________________________________________________
(1)
(2)
_________________________________________________________________________________
1.
hand capital goods.
2.
Capital goods in Semi Knocked Down (SKD) / Completely Knocked Down (CKD)
conditions to be assembled into
capital goods by the importer.
3.
Spare parts of goods specified at Serial Nos.1 and 2 as actually imported and required
for maintenance of capital
goods so imported, assembled, or manufactured.
4.
Spare parts for the existing plant and machinery of the licence or authorization holder.
5.
Motor cars, sports utility vehicles/all purpose vehicles.
_________________________________________________________________________________

Exemption to goods when imported against an EPCG Scheme:
[Notfn. No. 136/08-Cus., dated 24.12.2008].
so to do, hereby exempts goods specified in the Table annexed hereto, from,(i)
so much of the duty of customs leviable thereon which is specified in the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at the rate of
v909
three percent ad-valorem, and

(ii)
2.
namely :(1)
that the goods imported are covered by a valid licence or valid authorization issued
under the Export Promotion Capital Goods (hereinafter referred to as EPCG) Scheme to Common
Service Providers(hereinafter referred to as CSP) designated by the Director General Of Foreign
Trade (hereinafter referred to as DGFT) or Department of Commerce(hereinafter referred to as
DOC) in Towns Of Export Excellence (hereinafter referred to as TEE) in terms of Chapter 5 of the
Foreign Trade Policy permitting import of goods at the rate of three percent duty and the said
licence or authorization is produced for debit by the proper officer of customs at the time of
clearance :
Provided that for import of spare parts specified at Sr.No.4 of the Table annexed, the
validity period of the licence or authorization shall be deemed to be the period permitted for
fulfilment of the export obligation in full.
(2)
that the authorization issued under the scheme shall have the details of the users of the
said capital goods and the quantum of the Export Obligation(hereinafter referred to as EO) which
each user would fulfil.
(3)
other manner till export obligation is completed;
(4)
that the Common Service provider and each of the specific users shall execute a bond in
such form and for such sum as may be specified by the Deputy Commissioner of Customs or
Assistant Commissioner of Customs and a bank guarantee equivalent to their portion of duty
foregone in terms of export obligation apportioned in the authorization binding themselves to
fulfil export obligation on Freight On Board(FOB) basis equivalent to eight times the duty saved
on the goods imported as may be specified on the licence or authorization, or for such higher sum
as may be fixed or endorsed by the Licensing Authority or Regional Authority in terms of Para
5.10 of the Handbook of Procedures Vol I, within a period of eight years from the date of issue of
licence or authorization, in the following proportions, namely :_______________________________________________________________________________________________
S.No. Period from the date of licence
______________________________________________________________________________________________
(1)
(2)
(3)
______________________________________________________________________________________________
1.
50%
2.
50%
______________________________________________________________________________________________
Provided that where the duty saved is not less than rupees one hundred crores, or
where the licence or authorization is issued to units in the agri export zone as may be notified by
the Licensing Authority or Regional Authority, the export obligation shall be fulfilled within a
period of twelve years from the date of issue of licence in the following proportions, namely :-
v910
______________________________________________________________________________________________
S.No
______________________________________________________________________________________________
(1)
(2)
(3)
______________________________________________________________________________________________
1.
Block of 1st,to 10th years
50%
2.
50%
______________________________________________________________________________________________
Provided further that where a sick unit is notified by the Board for Industrial and Financial Reconstruction or where a rehabilitation scheme is announced by the concerned State Government in respect of sick unit for its revival, the export obligation may be fulfilled within the time
period allowed as per the rehabilitation package or twelve years whichever is lower:
Provided also that where the capital goods are imported by agro units and units in tiny and
cottage sector, the export obligation shall be fixed equivalent to six times the duty saved on the
licensing authority, and the export obligation shall be discharged within a period of twelve years
from the date of issue of the licence or authorization :
Provided also that where the capital goods are imported for technological up gradation
as per conditions specified in Para 5.10 of the Foreign Trade Policy or by small scale industry
units as defined in paragraph 5.1 of the Foreign Trade Policy, as the case may be, the export
obligation shall be fixed equivalent to six times the duty saved on the goods imported as may be
specified on the licence or authorization, or for such higher sum as may be fixed by the Licensing
Authority or Regional Authority, within a period of eight years from the date of issue of licence
subject to the further condition that in the case of Small Scale Industry units the landed CIF value
of such imported capital goods under the scheme shall not exceed rupees fifty lakhs and total
investment in plant and machinery after such imports shall not exceed the Small Scale Industry
limit :
(5)
that if the Authorization Holder does not claim exemption from the additional duty
leviable under section 3 of the Customs Tariff Act, 1975, the additional duty so paid by him shall
not be taken for computation of the net duty saved for the purpose of fixation of export obligation
provided the Cenvat credit of additional duty paid has not been taken;
(6)
that the Authorization Holder and the other specific users produce within thirty days
from the expiry of each block from the date of issue of authorization or within such extended
period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs may
allow, evidence to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs showing the extent of export obligation fulfilled, and where the export obligation of any particular block is not fulfilled in terms of the preceding condition, the Authorization
Holder shall within three months from the expiry of the said block pay duties of customs of an
amount equal to that portion of duties leviable on the goods, but for the exemption contained
herein which bears the same proportion as the unfulfilled portion of the export obligation bears to
the total export obligation together with interest at the rate of 15% per annum from the date of
clearance of the goods;
(7)
where the Authorization Holder fulfils 75% or more of the export obligation as specified
v911
in condition (3) within half of the period specified for export obligation as mentioned in condition
(3), his balance export obligation shall be condoned and he or they as the case may be shall be
treated to have fulfilled the entire export obligation;
(8)
that the capital goods imported, assembled or manufactured are installed in the Common
Service Providers factory or premises and a certificate from the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, is
produced confirming installation and use of capital goods in the Authorization Holders factory
or premises, within six months from the date of completion of imports or within such extended
period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the
case may be, may allow :
Provided that in case of import of spares, the installation certificate shall be produced within three
years from the date of import :Provided further that if the Authorization Holder is not registered with central excise or
if he is a service provider, as the case may be, he may produce the said certificate of installation and
usage issued by an independent Chartered Engineer :
jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, subject to the condition that the Authorization Holder shall maintain
accurate record of such movement;
(9)
Rozi-Jamnagar), Muldwarka, Porbander,Dharamtar, Vadinar, and Haldia (Haldia Dock Complex of
Kolkata port), or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai,
Cochin, Rajasansi (Amritsar), Lucknow (Amausi), Indore and Dabolim (Goa), or through any of
the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur,
Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur
(Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad
(Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem, Malanpur,
Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondicherry, Garhi
Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal,
Jamshedpur, Surajpur, Dadri, Tuticorin, Kundli, Bhadohi, Raipur, Mandideep (District Raisen),
Durgapur (Export Promotion Industrial Park), Babarpur and Loni (District Ghaziabad) or through
the Land Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva (Sonauli), Petrapole,
Mahadipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi, Amritsar Rail Cargo, Attari Road, Hilli,
Ghojadanga and Changrabandha or a Special Economic Zone as notified under the Special Economic Zone, Act, 2005 ( 28 of 2005).
other sea-port, airport, inland container depot or through a land customs station.
(10)
notwithstanding anything contained in condition (4) above, where the Licensing Au-
v912
thority or Regional Authority grants extension of block-wise period for any blocks(s) or overall
period of fulfilment of Export Obligation up to a period of two years or regularization of shortfall
in Export Obligation, not exceeding five percent of such export obligation, the said block-wise
period or overall period of Export Obligation shall be extended or condoned by the Deputy
Commissioner of Customs or Assistant Commissioner of Customs, as the case may be :
Provided that in respect of sick units referred to in the second proviso to condition (4)
extension of overall period of Export Obligation shall not be allowed;
period of Export Obligation up to a further period of two years if the authorization holder pays
50% of duty payable in proportionate to the unfulfilled portion of Export Obligation to the
Customs Authority and agrees to fulfil other conditions as may be specified by the Regional
Authority for this purpose;
Provided further that the Export Obligation period shall not be extended beyond 12
years including the original Export Obligation period of 8 years / 12 years as the case may be.
3.
Where the goods specified in the said Table are found defective or unfit for use, the said
goods may be re-exported back to the foreign supplier within three years from the date of payment of duty on the importation thereof:
the goods which were imported.
Explanation For the purpose of this notification,1.
2.
Common Service Provider (CSP) means a service provider who is designated or certified
as a common service provider by the DGFT or DOC in a town of Export Excellence
3
Export Obligation , -
(i)
means obligation on the importer to export to a place outside India, goods manufactured
or capable of being manufactured or services rendered by the use of capital goods imported in
terms of this notification and it shall be over and above the average level of exports achieved by
the importer in the preceding three licensing years for the same and similar products within the
overall export obligation period including the extended period, if any and such average shall be
the arithmetic mean of export performance in the last three years for the same and similar products:
v913

cottage, tiny sector, agriculture, aqua-culture, animal husbandry, floriculture, horticulture, pisciculture, viticulture, poultry and sericulture, the importer shall not be required to maintain the
average level of exports :
aforesaid sectors, shall not be allowed to be transferred for a period of five years from the date of
imports even in cases where export obligation has been fulfilled. Transfer of capital goods would,
however, be permitted within the group companies, after fulfilment of export obligation but before
five years from the date of imports, under intimation to Regional Authority and jurisdictional
Central Excise Authority:
Provided also that exports made to former USSR, or to such countries as notified by
Director General of Foreign Trade as on 31.3.08, shall not be counted for fixing the average level
of exports:
Provided also that the goods on which benefits of reward schemes under Chapter 3 of
the Foreign Trade Policy are taken shall not be counted towards the fulfilment of the export
obligation :
Provided also that exports against only such shipping bills which mention the number
and date of the EPCG authorization shall be counted for the discharge of the export obligation:
Provided also that exports counted against the authorization issued under this notification shall not be counted towards fulfilment of other specific Export Obligations against other
EPCG authorizations;
(ii)
towards fulfilment of export obligation:
(a)
(1)
supply of goods against Advance Authorization or Advance Authorization for Annual
Requirement or Duty Free Import Authorization;
(2)
supply of goods to Export Oriented Units or Software Technology Parks or Electronics
Hardware Technology Parks or Bio-Technology Parks;
(3)
supply of goods to projects financed by multilateral or bilateral agencies or Funds as
notified by Department of Economic Affairs (hereinafter referred to as DEA), Ministry of Finance
(hereinafter referred to as MOF) under International Competitive Bidding (hereinafter referred to
as ICB) in accordance with procedures of those agencies or Funds, where legal agreements
provide for tender evaluation without including customs duty; supply and installation of goods
and equipments (single responsibility of turnkey contracts) to projects financed by multilateral or
bilateral agencies or Funds as notified by DEA, MOF under ICB, in accordance with procedures
of those agencies/Funds, where bids may have been invited and evaluated on the basis of
Delivery Duty Paid (DDP) prices for goods manufactured abroad;
(4)
supply of goods to any project or purpose in respect of which the Ministry of Finance,
v914
by a notification, permits import of such goods at zero customs duty and the supply is made
under ICB procedure;
(5)
supply of goods to power projects and refineries not covered in (4) above under ICB
procedure;
(6)
Supply of goods to nuclear power projects through competitive bidding as opposed to ICB;
(b)
Supply of ITA-1 items to Domestic Tariff Area, provided realization is in free foreign
exchange;
(c)
Royalty payments received in freely convertible currency and foreign exchange received for Research and Development(R&D) services; and
(d)
Payments received in rupee terms for port handling services in terms of Chapter 9 of the
(3)
Foreign Trade Policy means the Foreign Trade Policy 2004-2009 published vide notification of the Government of India in the Ministry of Commerce and Industry, No. 1/2008 dated
the 11th April, 2008 as amended from time to time;
(4)
(22 of 1992) or an officer authorized by him to grant a licence or authorization under the said Act;
(5)
Manufacture has the same meaning as defined in clause (f) of section 2 of the Central
Excise Act, 1944 (1 of 1944).
(6) Towns of Export Excellence(TEE) means a selected town producing goods of Rs.1000
Crores or more based on potential for growth in exports. However for TEE in Handloom, Handicraft, Agriculture and fisheries sector the threshold limit would be Rs.250 Crores.
Table
______________________________________________________________________________________________
Sl.No.
______________________________________________________________________________________________
(1)
(2)
______________________________________________________________________________________________
1
Capital goods for pre-production, production and post production including
second hand capital goods.
2
Capital goods in Semi Knocked Down (SKD) / Completely Knocked Down
(CKD) conditions to be assembled into capital goods by the importer.
3
Spare parts of goods specified at Serial Nos.1 and 2 as actually imported
and required for maintenance of capital goods so imported, assembled,
or manufactured.
4
Spare parts for the existing plant and machinery imported under this scheme.
______________________________________________________________________________________________
Exemption to goods when imported into India against a duty credit scrip issued under the Hi-tech
Product Export Promotion Scheme:
[Notfn. No. 14/09-Cus., dated 19.2.2009 as amended by 123/09, 93/10, 40/11, 37/12, 40/12,
50/12, 4/13]
v915
the Hi-tech Product Export Promotion Scheme in accordance with paragraph 3.11 of the Foreign
Trade Policy (hereinafter referred to as the said scrip) from,(a)
Customs Tariff Act, 1975 (51 of 1975), and
(b)
from the whole of the additional duty leviable thereon under section 3 of the said
Customs Tariff Act, 1975,
subject to the following conditions, namely :(1)
scrip issued against export of the products specified in the Table annexed hereto;
(2)
the said scrip for debiting the duties leviable on the goods, but for this exemption;
(3)
that the said scrip and goods imported against it shall be freely transferable;
(4)
Rozi-Jamnagar), Muldwarka, Porbander, Dharamtar, Vadinar, and Haldia (Haldia Dock Complex of
Kolkata port), Krishnapatnam and Ennore (Tamil Nadu) and Karaikal (Union territory of
Puducherry)or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai,
Cochin, Rajasansi (Amritsar), Lucknow (Amausi), Indore and Dabolim (Goa), and Visakhapatnam
Pune),Dhannad Rau (District Indore),Kheda (Pithampur, District Dhar), Patli (Gurgaon), Irugur
Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) and
(District Raisen), Durgapur (Export Promotion Industrial Park), Babarpur and Loni (District Ghaziabad)
or through the Land Customs Station at Ranaghat, Singhabad, Raxaul, Jogbani, Nautanva (Sonauli),
Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala, Sutarkhandi, Amritsar Rail Cargo, Attari
Road, Hilli, Ghojadanga and Changrabandha or a Special Economic Zone notified under section 4 of
v916
the Special Economic Zones Act, 2005 (28 of 2005):

other sea-port, airport, and inland container depot or through a land customs station.
(5)
exemption from the said duty for the purpose of calculation of the said additional duty of customs;
(6)
that the importer shall be entitled to avail of the drawback or CENVAT credit of additional duty leviable under section 3 of the said Customs Tariff Act against the amount debited in
the said scrip;
(7)
that the exports made by EOUs/EHTP/BTPs who do not avail of direct tax benefits or
exemption shall be eligible, provided the same are not covered under the categories of exports
specified in Paragraph 2;
(8)
that the said scrip shall be used for import of inputs or goods including capital goods
Provided that, the following items are not permitted to be debited to the said scrip;
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(i)
(ii)
(iii)
(iv)
(v)
(vi)
Garlic, peas and all other vegetables with a duty of more than 30% under Chapter 7 of
ITC (HS) Classification of Export and Import items;
Coconut, areca nut, oranges, lemon, fresh grapes, apple and pears and all other fruits
with a duty of more than 30% under Chapter 8 of ITC(HS) Classification of Export and
Import items;
All spices with a duty of more than 30% under chapter 9 of ITC(HS) classification of
Export and Import items (except cloves);
Tea, coffee and pepper as per Chapter 9 of ITC(HS) Classification of Export and Import
items;
All Oil seeds under Chapter 12 of ITC(HS) Classification of Export and Import items;
Natural Rubber as per Chapter 40 of ITC(HS) Classification of Export and Import items;
Capital Goods,
General-purpose agricultural tractors above 25 HP and upto 75 HP
Stationary Diesel Engines
Irrigation pumps
Threshers for cereals
Combine harvesters suitable only for wheat and paddy crops
Animal driven implements.
(9)
that the foreign exchange counted towards fulfilment of export obligation (over and
above the average) under Export Promotion Capital Goods Scheme shall not be eligible for benefits under the scheme;
2.
The following categories of exports shall not be counted for calculation of export performance or for computation of entitlement under the scheme:(a)
export of imported goods covered under para 2.35 of the FTP in freely convertible
currency;
(b)
exports through transhipment, meaning thereby that exports originating in third country
but transhipped through India;
v917

(c)
(d)
export turnover of Special Economic Zone units or supplies made to such units or
Special Economic Zone products exported through Domestic Tariff Area units;
deemed exports;
Explanation, - For the purposes of this notification,(i) Goods means any inputs, or goods including capital goods;
(ii)Capital goods means any plant, machinery, equipment or accessories required for manufacture or production, either directly or indirectly, of goods or for rendering services, including those
required for replacement, modernization, technological up gradation or expansion. It also includes packaging machinery and equipment, refractories for initial lining, refrigeration equipment, power generating sets, machine tools, catalysts for initial charge, equipment and instruments for testing, research and development, quality and pollution control. Capital goods may be
for use in manufacturing, mining, agriculture, aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, sericulture and viticulture as well as for use in services sector.
(iii)
Government of India in the Ministry of Commerce and Industry vide notification No.01(RE-2008)/
2004-09, dated the 11th April, 2008;
Table
_________________________________________________________________________________________________
Sr. No.
HTPEPS
ITC (HS) Code
Description
Product
Code
_________________________________________________________________________________________________
1
H 01
84702100
Public Call Office using Wireless

(GSM/Satellite) technology,covered
under ITC HS Code 84702100
H 02
84713000
Point of sale terminals/Transaction

Terminals(ePOS) using GSM/
CDMA/Ethernet/WiFi/Serial/PSTN Tech
nology covered under ITC
HS code 84713000
3.
H 03
85421010
SIM Cards
4.
H 04
85421020
Memory Cards
5.
H 05
85252017
Cellular Phones (with 3G Standard, Wireless Internet and GPS)
6.
H 06
84729030
Automatic Bank Note Dispensers
7.
H 07
901812
Ultrasonic Scanning Apparatus
8.
H 08
901813
Magnetic Resonance Imaging
v918

Apparatus
9.
H 09
852540
Still Image Video Cameras
10.
H 10
85171920
Videophones
11.
H 11
854260
Hybrid Integrated Circuits
12.
H 12
85414011
Solar Cells/Photovoltaic Cells whether or

not assembled in modules/
panels
_________________________________________________________________________________________________

M.
v919
100% EOU, FTZ, STPAND EHTP SCHEMES:

Exemption to specified goods imported on procured by EOU's, STP Units, EHTP units etc. for
specified purposes:
[Notfn. No. 52/03-Cus. dt. 31.3.2003 as amended by Notfn. Nos.1/04, 31/04, 40/04, 87/04, 50/
05, 44/06, 5/07, 76/07, 84/07, 47/08, 60/08, 18/09,106/09, 53/12]
1962 (52 of 1962) (hereinafter referred to as the said Customs Act), the Central Government, being
satisfied that it is necessary in the public interest so to do, hereby exempts,(a) all goods as specified in the Annexure I to this notification, when imported or procured
from a Public Warehouse or a Private Warehouse appointed or licensed, as the case may be,
under section 57 or section 58 of the said Customs Act or from international exhibition held in
India for the purposes of (i) manufacture of articles for export or for being used in connection with the production
or packaging or job work for export of goods or services by export oriented undertaking
(hereinafter referred to as the unit ) other than those referred to in clauses (b), (c) and (e), or
(ii) manufacture or development of software, data entry and conversion, data processing,
data analysis and control data management or call center services for export by Software
Technology Park (STP) unit, or a unit in Software Technology Park Complex under the export
oriented scheme ( hereinafter referred to as the unit) ; or
(iii) manufacture and development of electronics hardware or electronics hardware and
software in an integrated manner for export by an Electronic Hardware Technology Park ( EHTP)
unit or a unit in Electronic Hardware Technology Park Complex under the export oriented scheme
(hereinafter referred to as the unit ); or
(b) all goods specified in the Annexure-II to this notification, when imported into India or
procured from a Public Warehouse or a Private Warehouse appointed or licensed, as the case may
be, under section 57 or section 58 of the said Customs Act or from international exhibition held in
India for the purposes of production, manufacture or packaging of articles specified in Annexure
III for export by export oriented undertaking in horticulture, agriculture and animal husbandary
sector ( hereinafter referred to as the unit); or
(c) all goods specified in the Annexure-IV to this notification when imported into India or
India for the purpose of use in aqua-culture farm in connection with operational requirements
of such aquacultural farm and export of aquacultural products so produced by export oriented
undertaking in aquaculture sector (hereinafter referred to as the unit); or
v920
(d) all goods specified in the Annexure-V to this notification, when imported into India or
India for the purposes of quarrying of granite by export oriented undertaking engaged in
processing and manufacture or production of articles of granite for export (hereinafter referred
to as the unit) ; or
(e) all goods specified in the Annexure-VI, when imported into India or procured from a Public
Warehouse or a Private Warehouse appointed or licensed, as the case may be, under section 57
or section 58 of the said Customs Act or from international exhibition held in India for the purpose
of manufacture of gems and jewellery and export thereof by export oriented undertaking in the
Special Export Oriented Complex, Jhandewalan and export oriented undertaking in gems and
jewellery sector (hereinafter referred to the unit),
(f) all goods specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
(except those which are prohibited for import under any law for the time being in force) when
imported for the purpose of trading by the trading units which were in existence prior to the 31st
March, 2002 and having valid letter of permission to continue under the Export Oriented
Undertaking Scheme.
from the whole of the duty of customs leviable thereon under the First Schedule to the Customs
Tariff Act, 1975 ( 51 of 1975) and the additional duty, if any, leviable thereon under section 3 of the
said Customs Tariff Act, subject to the following conditions, namely:(1) The importer has been authorised by the Development Commissioner to establish the unit
for the purposes specified in clauses (a) to (e) of the opening paragraph of this notification;
(2) The unit carries out the manufacture, production, packaging or job-work or service in Customs
bond and subject to such other condition as may be specified by the Deputy Commissioner of
Customs or Assistant Commissioner of Customs or Deputy Commissioner of Central Excise or
Assistant Commissioner of Central Excise, as the case may be, (hereinafter referred as the said
officer) in this behalf;
(3) The unit executes a bond in such form and for such sum and with such authority, as may be
specified by the said officer, binding himself,
(a)
to bring the said goods into the unit or and use them for the specified purpose
mentioned in clauses (a) to (e) in the opening paragraph of this notification ;
(b)
to maintain proper account of the receipt, storage and utilization of the goods;
(c)
to dispose of the goods or services, the articles produced, manufactured, processed
and packaged in the unit, or the waste, scrap and remnants arising out of such production,
manufacture, processing or packaging in the manner as provided in the Foreign Trade Policy and
in this notification;
(d)
to pay on demand-
v921
(I)
an amount equal to duty leviable on the goods and interest at a rate as specified in
the notification of the Government of India in the Ministry of Finance (Department of Revenue,)
issued under section 28AB of the said Customs Act on the said duty from the date of duty free
import of the said goods till the date of payment of such duty, if (i) in the case of capital goods, such goods are not proved to the satisfaction of
the said officer to have been installed or otherwise used within the unit, within a period of one
year from the date of import or procurement thereof or within such extended period not exceeding
five years as the said officer may, on being satisfied that there is sufficient cause for not using
them as above within the said period, allow;
(ii) in the case of goods other than capital goods, such goods as are not proved to
the satisfaction of the said officer to have been used in connection with the production or
packaging of goods in accordance with SION for export out of India or cleared for home
consumption within a period of three years from the date of import or procurement thereof or
within such extended period as the said officer may, on being satisfied that there is sufficient
cause for not using them as above within the said period, allow:
Provided that(a)
where no SION have been notified, the generation of waste, scrap and remnants upto
2% of input quantity shall be allowed;
(b)
where additional items other than those given in SION are required as input or where
generation of waste, scrap and remnants is beyond 2% of the input quantity, use of such goods
shall be allowed on the basis of self-declared norms till such norms are fixed on ad hoc basis by
the jurisdictional Development Commissioner within a period of three months from the date of
self declared norms and the unit shall undertake to adjust the self-declared/ ad hoc norms in
accordance with norms as finally fixed by the Norms Committee for the unit. The ad-hoc norms
will continue till such time the final norms are fixed by the Norms Committee;
(c)
in case of utilization of a large number of inputs, wide variation in quantum of consumption of inputs or such other factors which render such fixation of SION difficult in the case of a
particular unit, the Norms Committee may refer the case to the Board of Approval for a decision.
(iii) in the case of,India, and
(a)
goods produced or packaged, such goods have not been exported out of
(b) unused goods (including empty cones, bobbins or containers, if any,

suitable for repeated use) as have not been exported or cleared for home consumption,
within a period of one year from the date of import or procurement of such goods or
within such extended period as the said officer, as the case may be, on being satisfied that there
is sufficient cause for not using them as above within the said period, allow;
(II)
in case of failure to achieve the said positive Net Foreign exchange Earning , the
duty equal in amount to the portion of the duty leviable on the said goods but for the exemption
contained in this notification and the duty so payable shall bear the same proportion as the
unachieved portion of Net Foreign exchange Earning bears to the positive Net Foreign exchange
Earning to be achieved alongwith interest at the rate as specified in the notification of the
Government of India in the Ministry of Finance (Department of Revenue,) issued under section
28AB of the said Customs Act, on the said duty to be paid on demand from the date of importation
or procurement of the said goods till the payment of such duty.
(4) The said officer may, subject to such conditions and limitations as may be imposed by him
and subject to the provisions of the Foreign Trade Policy,
v922
(i)
permit re-export of the goods;
(ii)
Omitted
(iii)
permit the goods (other than capital goods) or goods partially processed or
manufactured or packaged in the unit, to be taken outside the unit without payment of duty for
the purpose of test, repairs, replacement, calibration, refining, processing, display, job-work or
any other operation necessary for manufacture of final product and to be returned to the unit,
thereafter or remove the same without payment of duty under bond for export from job-workers
premises:
Provided that in case of export from the job-workers premises, such job-worker shall
be Central Excise registrant under section 6 of the Central Excise Act, 1944 ( 1 of 1944), read with
rule 9 of the Central Excise Rules, 2002:
Provided further that waste or scrap or remnants generated during such process at
the job-workers premises shall be either returned to the unit or shall be cleared on payment of
duty as if the said waste, scrap or remnants have been cleared by the same unit;
Provided that in case of status holder, the capital goods may be taken out of the unit on the
basis of prior intimation to the said officer and no prior permission shall be required.
(iv)
permit removal of moulds, jigs, tool, fixtures, tackles, instruments, hangers, patterns
and drawings without payment of duty to the premises of the sub-contractors subject to the
condition that such goods shall be brought back to the unit on completion of the job-work within
the stipulated period as specified by the said officer;
(v)
permit the goods or goods partially processed or manufactured or packaged therefrom
in the unit to be taken out of India for the purpose of processing if such processing is not
available in India, after the approval of the Board of Approval, without payment of duty and to be
returned to the unit thereafter, subject to such condition or limitation, as may be specified by him
in this behalf:
Provided that this condition shall not apply to the unit engaged in manufacture and
export of gem and jewellery;
(va) permit the goods partially processed or manufactured or packaged therefrom in the unit to be
taken out of India for the purpose of processing on subcontract basis and clear therefrom the
goods so processed without bringing back into India:
Provided that the goods partially processed or manufactured or packaged so taken out
of India are specified in the Letter of Permission or Letter of Intent issued by the Development
Commissioner;
(4a) The unit may take outside the unit samples of manufactured goods to another unit in a
special economic zone or to other export oriented undertaking or Electronic Hardware Technology
Park (EHTP) unit or Software Technology Park (STP) unit, as the case may be, without payment
of duty for display, after giving intimation to the said officer subject to the condition that such
sample shall be returned to the unit within a period of thirty days of taking out the sample from the
unit.
v923
(4b)
The unit may transfer capital goods or goods manufactured, produced, processed or
packaged in that unit to any other unit in a Special Economic Zone(SEZ) or other Export Oriented
Undertaking (EOU) or Electronic Hardware Technology Park (EHTP) unit or Software Technology Park (STP) unit, as the case may be, without payment of duty for the purpose of manufacture
and export therefrom or for use within the unit after giving prior intimation to the
said officer, subject to maintenance of proper accounts of removal and receipt of goods and
following the procedure of in-bond movement of goods;
(4c)
The unit may remove the capital goods temporarily within the country without payment
of duty for the purposes of test, repair, calibration, refining and return thereof, after giving
intimation to the said officer, subject to maintenance of proper accounts of removal and receipt of
goods.
(5) Where whole of the process of manufacture by unit is not possible to be undertaken in bond,
with the approval of Commissioner of Customs or Commissioner of Central Excise, as the case
may be, may, subject to such conditions as may be specified by him, permit such unit to undertake
such of the processes as necessary, in Customs bond.
(6) The said officer may, subject to such conditions and limitations as may be imposed by him
and subject to the provisions of Foreign Trade Policy, permit the unit engaged in manufacture
and export of gems and jewellery,
(i)
to take out gold or silver or platinum for job-work in the Domestic Tariff Area and to
bring back the jewellery finished or semi-finished, including studded jewellery :
Provided that no cut and polished diamonds, precious stones or semi-precious stones
shall be allowed to be taken out of the unit;
(ii)
to receive plain gold or plain silver or plain platinum jewellery from any place in India
against exchange of gold or silver or platinum, as the case may be, of the equivalent quantity in
weight as that of the said gold or silver or platinum contained in the said jewellery:
Provided that in case of activities mentioned at (i) and (ii) in this condition, the
Domestic Tariff Area unit supplying such jewellery against exchange of gold or silver or platinum
or after jobwork shall not be entitled for deemed export benefits and the said unit shall not be
eligible for wastage or manufacturing loss against exchange of such jewellery in case of activity
as mentioned at (ii) above;
(iii)
to re-export the imported goods and export the domestically procured goods including
goods generated out of partial processing or manufacturing from such goods;
(iv)
with the approval of the Development Commissioner, personal carriage of gold
jewellery or silver jewellery or platinum jewellery or precious stones or semi-precious stones or
beads and articles as samples upto US$ 1million for export promotion tours and temporary
display or sale abroad subject to the condition that the exporter would bring back such jewellery,
precious stones or semi-precious stones or beads and articles or the sale proceeds within a
period of forty-five days from the date of departure through normal banking channel;
v924
Provided that in case of status holder, no approval of Development Commissioner or

permission of the said officer shall be essential and personal carriage of the goods may be
undertaken after giving intimation to the Development Commissioner and the said officer.
(v)
with the approval of Development Commissioner, export of jewellery for holding, or
participating in, an exhibition abroad subject to the condition that the jewellery not sold shall be
re-imported within sixty days of the close of the exhibition;
Provided that in case of exhibition in USA, the time period for re-importing the jewellery
shall be ninety days.
(vi)
to export jewellery including branded jewellery for display and sale in the permanent
shops set up abroad, provided that such items not sold abroad within one hundred eighty days,
shall be re-imported within next forty five days ;
(vii) to remove parts and tools of machines temporarily into Domestic Tariff Area without
payment of duty for the purpose of repairs and return thereof after such repairs;
(viii) to remove moulds, tools, patterns and drawing to the premises of the sub-contractors
for jobwork without payment of duty and to be returned to the unit thereafter within the period
specified in this behalf by the said officer;
(ix )
to send scrap, dust or sweepings of gold or silver arising in the manufacturing
process in its unit to the Government Mint for conversion into standard gold or silver bars and to
be returned to the said unit thereafter in accordance of the procedures specified by the
Commissioner of Customs or Commissioner of Central Excise in this regard or to clear such scrap,
dust or sweeping to the Domestic Tariff Area on payment of duty on the gold or silver content in
the said scrap, dust or sweepings as specified in the notification of the Government of India in the
Ministry of Finance (Department of Revenue) No. 62/2004-Customs, dated 12th May 2004.
(x)
clearance of jewellery into Domestic Tariff Area up to ten per cent. of the value of
export of the unit in the preceding year, on payment of applicable duties, subject to the permission
of the Development Commissioner;
(xi)
import and export of the said goods, other than capital goods, under this notification
by air freight through the Customs Airports of Mumbai, Kolkata, Chennai, Thiruvanathapuram,
Delhi , Bangalore and Ahmedabad or through the post parcel;
(xii)
to export jewellery manufactured in the unit through the authorized couriers as per
procedure specified by the Commissioner of Customs or Commissioner of Central Excise, as the
case may be:
Provided that exports are made through Customs Houses at Mumbai, Kolkata,
Chennai, Delhi, Jaipur, Bangalore, Ahmedabad, or Hyderabad and the Free On Board (FOB) value
of any consignment through authorized courier shall not exceed rupees twenty lakhs;
(xiii) to supply gem and jewellery manufactured in the said unit to the retail outlets or
showrooms set up in the departure lounge at international airports at Calicut, Cochin, Delhi,
Hyderabad, Kolkata, Mumbai, Thiruvananthapuram and Visakhapattanam, in accordance with
v925
the Foreign Trade Policy for sale to the tourist as defined in the Baggage Rules, 1998, leaving
India in accordance with the procedures specified by the Commissioner of Customs or
Commissioner of Central Excise, as the case may be;
(xiv) situated in municipal limits of Chennai, Delhi, Kolkata and Mumbai, to sell gems and
jewellery manufactured in the unit to foreign bound passengers to be transferred in accordance
with Foreign Trade Policy to the customs warehouse at respective Customs Airport for being
handed over to the said passenger for the purpose of export as per procedure specified by the
respective Commissioner of Customs or Commissioner of Central Excise, as the case may be, in
this regard;
(xv)
subject to the fulfillment of such conditions as he may specify, wastage of gold or
platinum specified in column (2) of the Table given below or wastage of silver as specified in
column (3) of the said Table, during the manufacture of jewellery of description in the corresponding
entry in column (1) of the said Table;
TABLE
________________________________________________________________________________________________________________
Description of Jewellery
% of wastage of
% of wastage of
Gold or Platinum
of Silver
__________________________________________________________________________________________________________
1
2
3
____________________________________________________________________________________________________
Plain jewellery and articles thereof unstudded
3.5%
4.5%
Studded jewellery and articles thereof
9.0%
10%
Mountings and findings used in the plain jewellery
3.5%
4.5%
Mountings, whether imported or indigenously

procured or manufactured used in the studded
jewellery
2.5%
2.5%
Gold or Silver or Platinum medallion and coins

0.25%
0.25%
(excluding the coins of the nature of legal tender)
________________________________________________________________________________________________
Explanation.- For the purposes of this sub-condition,
a)
the percentage of wastage shall be calculated with reference to the total quantity of gold or
silver or platinum imported or issued for manufacture of the jewellery;
b)
no wastage shall be allowed for jewellery procured against exchange under provisions of
the Foreign Trade Policy;
c)
the expression Plain Jewellery and articles thereof unstudded shall include Mangal
Sutra containing gold and black beads and jewellery studded with imitation stones and cubic
zirconia and semi precious stones:
Provided that per gram value of the semi-precious stones utilized in the making of jewellery
and articles is less than the per gram value of gold.
(7)
In the event of unit engaged in manufacture and export of gem and jewellery ceasing its
v926
operation, gold, other precious metal, alloys, gems and other materials for the manufacture of
jewellery shall be transferred to such person, undertaking, agency or authority, as the Government
of India in the Ministry of Commerce and Industry, may specify in this behalf.
(8) Subject to the satisfaction of the said officer, duty shall not be leviable in respect of
(i) the capital goods, if such capital goods are destroyed within the unit or outside the unit,
when it is not possible or permissible to destroy the same within the unit, in the presence of
Customs or Central Excise Officer;
(ii) the scrap or waste material or remnants arising in the course of production, manufacture,
processing or packaging, if such scrap or waste material or remnants are destroyed within the unit
or destroyed outside the unit when it is not possible to destroy the same within the unit :
Provided that this condition shall not apply in the case of unit engaged in manufacture and
export of gem & jewellery.
(9) The Software Technology Park (STP) unit may be allowed to import duty free Telematic
Infrastructure equipment. The telemetric infrastructure equipment so imported may also be utilized
for export by other Software Technology Park (STP) units.
(10) The Commissioner of Customs or Commissioner of Central excise, may allow the
infrastructural equipments imported by Software Technology Park (STP) unit to be linked to
research or educational institute (other than institute engaged in commercial activities) as may be
approved by the Inter Ministerial Standing Committee for research, education or any such non
commercial purposes as per procedure specified by him in this regard and subject to necessary
permission granted by the Inter Ministerial Standing Committee;
(11) The said officer may permit Software Technology Park (STP) unit to use computer system
for training purposes (including commercial training) subject to the condition that the unit had
achieved positive Net Foreign exchange Earning and that no computer terminal shall be installed
outside the bonded premises for this purpose;
(12) The said officer subject to the approval of the Commissioner of Customs or Commissioner
of Central Excise, as the case may be, may allow diesel generating sets, captive power plants,
central air-conditioning equipments, uninterrupted power supply system, networking equipments,
EPABX, Fax, photocopier equipments, data transfer protocol equipments and security system
imported by an export oriented undertaking, or Electronic Hardware Technology Park (EHTP)
unit, or Software Technology Park (STP) unit to be utilized by other export oriented undertaking,
or Electronic Hardware Technology Park (EHTP) unit, or Software Technology Park (STP) unit ,
belonging to the owner of the importing unit for the purposes of development of software,
data entry and conversion, data processing, data analysis and control data management or call
center services and export thereof but such goods shall not be removed from the premises of the
importing unit.
(13) The unit engaged in trading shall not be allowed to,(i) sell any goods so imported in the domestic tariff area or remove samples in the domestic
tariff area;
(ii) export goods through merchant exporter or through any other exporters;
(iii) transfer the goods to other export oriented undertaking or unit in Electronic Hardware
Technology
v927
Park (EHTP) or Software Technology Park (STP) or special economic zone;

(iv) remove the goods outside the bonded premises for the purpose of jobwork;
2.
Notwithstanding anything contained in this notification, in a case of unit engaged in the
development of Computer Software, data entry and conversion, data processing, data analysis
and control or data management, the exemption contained in this notification shall also apply to
goods imported by such units for providing consultancy services for development of software
on site abroad:
Provided that the conditions stipulated in this notification are complied with by such
unit and the duty free goods are not used outside the bonded premises.
Explanation.- The consultancy fees received by such unit in convertible foreign currency for
consultancy services for development of software on site abroad shall be deemed to be exports
for the purpose of fulfilment of positive Net Foreign exchange Earning under this notification.
3. Notwithstanding anything contained in this notification, the exemption herewith shall
also apply to goods which on importation into India or procurement, are used for the purpose of
manufacture of finished goods or services and such finished goods and services, (including byproducts, rejects, waste and scrap arising in the course of production, manufacture, processing
or packaging of such goods) even if not exported, are allowed to be sold in Domestic Tariff Area
in accordance with the Foreign Trade Policy and subject to such other limitations and conditions
as may be specified in this behalf by Development Commissioner, or the Board of Approval or the
Inter Ministerial Standing Committee, as the case may be, on payment of applicable duty of excise
leviable thereon under section 3 of the Central Excise Act, 1944 ( 1 of 1944) or where such finished
goods (including by-products, rejects, waste and scrap) or services are cleared to the warehouse
appointed or registered under notification of the Government of India in the Ministry of Finance
( Department of Revenue) No. 26/98-Central Excise ( NT), dated the 15th July, 1998 or No. 46/2001Central Excise ( NT), dated the 26th June, 2001 or cleared to the warehouse authorised to carry out
manufacturing process or other operation under section 65 of the Customs Act, 1962 (52 of 1962)
and under the Manufacture and Other Operations in Warehouse Regulation, or cleared to
organizations which are entitled for duty free import of such goods in terms of the following
exemption notifications1.
2.
3.
4.
5.
No. 106/58-Customs dated the 29th March, 1958

No. 152/94-Customs dated the 13th July, 1994
No. 39/96-Customs dated the 23rd July, 1996
No. 50/96-Customs dated the 23rd July, 1996
No. 84/97-Customs dated the 11th November, 1997
issued by the Ministry of Finance in pursuance of clause (e) of paragraph 6.9 of the Foreign
Trade Policy, without payment of duty:
Provided that where such finished goods (including rejects, waste, scrap, remnants and
by-products) are either non excisable or such finished gods (including rejects, waste, scrap,
remnant and by-products), if imported, are leviable to nil rate of duty of customs spcified under
First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and nil additional duty leviable under
section 3 of the said Customs Tariff Act, read with exemption notification in this regard, if any, no
exemption in respect of inputs utilized for the purpose of manufacture of such finished goods
v928
(including rejects, waste, scrap, remnant and by-products) shall be available under this notification.
Provided further that the Software Technology Park ( STP) unit and the Electronic Hardware
Technology Park (EHTP) unit engaged in manufacture of electronic hardware and software in
integrated manner, shall be allowed to sell software, data entry and conversion, data processing,
data analysis, control data management or rendering of call center services through data
communication link and or tele communication link subject to such conditions as may be specified
by the Commissioner of Customs or Commissioner of Central Excise, as the case may be:
Provided also that goods, which have been repaired, reconditioned, re-engineered shall
not be allowed to be sold in the Domestic Tariff Area.
4. Without prejudice to any other provision contained in this notification, the said officer
may, subject to such conditions and limitations as he may deem fit to impose under the
circumstances of the case for the proper safeguard of revenue interest and also subject to such
permission of the Development Commissioner, wherever it is specially required under the Foreign
Trade Policy, allow the unit to clear any of the said goods for being taken outside the unit, to any
other place in India or to debond in accordance with the Foreign Trade Policy:
Provided that no such clearance or debonding of capital goods under the Export Promotion Capital Goods Scheme of Chapter 5 of the Foreign Trade Policy shall be allowed if the unit
has not fulfilled the positive NFE criteria at the time of clearance or debonding in terms of Para
6.18 (d) of Foreign Trade Policy.
Provided further that (a) such clearance or debonding of capital goods may be allowed on payment of duty
on the depreciated value thereof and at the rate in force on the date of debonding or clearance, as
the case may be, if the unit has fulfilled the positive NFE criteria taking into consideration the
depreciation allowable on the capital goods at the time of clearance or debonding. In case of
failure to achieve the said positive NFE, the depreciation shall be allowed on the value of capital
goods in the same proportion as the achieved portion of NFE. The depreciation shall be allowed
in straight line method as specified below, namely:(i)
(ii)
for computer and computer peripherals:

for every quarter in the first year
@10%
for every quarter in the second year
@8%
for every quarter in the third year
@5%
for every quarter in the fourth and fifth year
@1%
for capital goods other than computer and computer

peripherals:
for every quarter in the first year
@4%
for every quarter in the second year
@3%
for every quarter in the third year
@3%
for every quarter in the fourth and fifth year
@2.5%
and thereafter for every quarter
@2%
v929
(b)
such clearance or debonding of goods (including empty cones, bobbins, containers,
suitable for repeated use) other than those specified in clause (a) may be allowed on payment of
duty on the value at the time of import and at rates in force on the date of payment of such duty;
Provided further that in a case of exit by a unit where positive NFE criteria is fulfilled in
terms of Para 6.18 (g) of Foreign Trade Policy, such clearance or debonding of goods shall be
allowed under Advance Authorization as one time option on payment of applicable duty.
(c) such clearance or debonding of used packing materials, such as cardboard boxes,
polyethylene bags of a kind unsuitable for repeated use, may be allowed without payment of
duty.
Explanation. (1) For the purpose of computing rate of depreciation for any part of a quarter, a full such
quarter shall be taken into account;
(2) there shall be no upper limit for such depreciation and depreciation upto 100% could
be allowed;
(3) the depreciation shall be allowed from the date of commencement of commercial
production of the unit or where such goods have been received after such commencement, from
the date on which such goods have come into use for commercial production to the date of
debonding or clearance, as the case may be.
5. Notwithstanding anything contained in this notification, the exemption contained therein
shall also apply to silver and gold falling under heading No. 7106 and 7108 respectively, of the
First Schedule to the said Customs Tariff Act imported by the nominated agencies for being
supplied to the gem and jewellery units under the scheme for export of gold jewellery and articles
as specified in the Foreign Trade Policy, read with Chapter 6 of the Handbook of Procedures,
Vol. I :
Provided that where silver or gold is imported on behalf of the said unit engaged in
manufacture and export of gem and jewellery by the nominated agencies, the exemption shall
apply only if(a)
(b)
(c)
the procedure as may be specified by the said officer is followed by such a

unit;
the conditions stipulated in the opening paragraph are complied with by such
a unit; and
the procedure and the conditions as specified in the Policy circular No. 77 (RE2008)/2004-09 dated the 31st March, 2009 as amended from time to time, issued
by Director General of Foreign Trade are followed by the nominated agencies
(except for those authorized by RBI and the Gems and Jewellery units
operating under EOU and SEZ schemes):
Provided further that in the event of the unit engaged in manufacture and export of
gem and jewellery to whom the silver or gold has been supplied, fails to export the jewellery made
out of such silver or gold within the time specified in the Foreign Trade Policy under the respective
scheme, the nominated agencies shall deposit duty on the quantity of the silver or gold as the
case may be, not contained in the jewellery exported at the rate of duty leviable on the silver or
gold as provided in the notification of the Government of India in the Ministry of Finance No. 62/
2004Customs, dated the 12th May 2004 within seven days of the expiry of the period within
which the said jewellery manufactured out of the said silver or gold was required to be exported.
v930
6. Notwithstanding anything contained in this notification, the said officer may permit the
unit engaged in,(a) processing of agriculture products referred to in sub-clause (i) of clause (a) of
opening paragraph of this notification to take out goods as specified at Sl. Nos. 18 to 30 in
Annexure-I; and
(b) production or manufacture or packaging of articles as specified in clause (b) of
opening paragraph of this notification to take out goods as specified at Sl. Nos. 12 to 20 in
Annexure-II ,
to the fields and farms of contract farmers of the unit for production or in connection therewith;
and to bring back the produce to the unit for exports, in accordance with the provisions of
Foreign Trade Policy and Handbook of Procedures, Volume-I and subject to the following
conditions:(i)
the unit shall produce an agreement between it and contract farmer(s) to the said officer;
(ii) in case of unit other than those which are in existence for less than two years, they shall be
required to furnish a bank guarantee equal to the total duty foregone on the goods so transferred
to the fields or farms of contract farmers;
(iii) prior to import of the goods, the unit shall apply to the said officer giving the details, such
as, number of contract farmers and location of their farms, measurement of the farms or fields
under contract farming, input-output norms of production as fixed by Directorate General of
Foreign Trade and their projected requirements and after examination of the such projected
requirement, the said officer shall give permission for the import or procurement of the same on
annual basis;
(iv) in case of failure of the unit to bring back the agriculture or horticulture produce so produced
in the fields or farms of contract farmers to the unit, as per the norms notified by the Directorate
General of Foreign Trade, within the same season or such extended period as may be permitted by
the Commissioner of Customs or Commissioner of Central Excise, as the case may be, due to any
reason including natural calamity or loss of crop, the unit shall be required to pay the duty equal
to the duty forgone on the inputs so taken out to the fields or farms of the contract farmers;
(v) in respect of goods which has been allowed to be transferred to the fields or farms of the
contract farmers, at any point of time as may be decided by the said officer, the unit shall be
required to account for the goods so transferred to the fields or farms of the contract farmers;
(vi) in case of non-accountal of goods so transferred or use of the goods in farms or fields other
than those declared to the proper officers, the unit shall pay duty foregone on such un-accounted
goods along with the interest at the rate as specified in the notification of the Government of
India, Ministry of Finance, Department of Revenue issued under section 28 AB of the said
Customs Act within 10 days of receipt of demand notice, and in case of failure to pay the same, the
said officer, may en-cash the bank guarantee and disallow the duty free procurement under this
notification;
(vii) the unit shall be required to have a premise(s) duty bonded under section 58 of the Customs
Act, 1962 (52 of 1962), for storage of goods procured duty free under this notification and, of final
products manufactured therefrom.
v931
7. The units engaged in the processing or manufacture or production of articles of granite

for export as specified in clause (d) of the opening paragraph, may be allowed to take the goods,
as specified in Annexure- V, out of the bonded premises to the granite quarries for the purposes
of quarrying of granite subject to the following conditions, namely(i) the quarries are in the name of the unit either on lease basis or on ownership basis. The
location and area of quarries or any subsequent change in location of quarry or quarries at a later
stage shall be intimated by the unit to the Development Commissioner and said officer;
(ii) the goods are used by the unit for the purpose of quarrying of granite meant for further
processing or manufacture or production of articles of granite for export by its own export
oriented undertaking;
(iii) the unit maintains a proper account of receipt, consumption and utilisation of the said
goods and of granite so quarried and transferred to his processing unit or to any other export
oriented unit or units in special economic zone, and shall submit such accounts periodically to
the Development Commissioner of the Zone and to the said officer, in such form and in such
manner as may be laid down by the Development Commissioner or the said officer, as the case
may be ;
(iv) the said officer may, subject to such conditions and limitations as he may specify and
subject to the provisions of the Foreign Trade Policy, allow
(a) the unit to supply granite so quarried to other export oriented undertaking or units in
the special economic zone without payment of duty;
(b) the goods to be taken out temporarily without payment of duty for repairs and return
thereof;
(c) the unit to export the goods;
(d) destruction of obsolete capital goods without payment of duty, if such goods are
destroyed in the presence of the Customs Officer or Central Excise Officer;
(e) the goods shall not be transferred or shifted to any other site or quarry owned or taken
on lease by the unit without permission of the said officer;
(f) the accounts of the said goods used at the quarrying site shall be kept in the site in a
properly constructed office to enable the verification of the same as and when required;
(g) the goods so quarried shall be removed from the quarry site only for supply to units
own processing unit or for supply to an other export oriented unit or the unit in the special
economic zone engaged in processing or production or manufacture of articles of granite and
export thereof and shall not be allowed to be exported as such or to be cleared in Domestic Tariff
Area;
8.
Without prejudice to other provisions of this notification, where the said officer is
satisfied that the unit, which has been permitted by the concerned State Electricity Board in this
behalf, has been permitted by Development Commissioner to sell into Domestic Tariff Area or
transfer to other export oriented undertaking or Software Technology Park (STP) unit or Electronic
Hardware Technology Park (EHTP) unit or a unit in a special economic zone, the surplus power
generated in its diesel generating sets or captive power plant subject to fulfilment of such
conditions as may be specified by the said officer in this behalf, the said officer may allow the
unit, (i) to sell such surplus power in Domestic Tariff Area on payment of an amount equal to the duty
leviable on consumables and raw materials but for the exemption of duty thereon, used for
v932
generation of each unit of power so sold in the Domestic Tariff Area on the basis of norms
approved by the Board of Approval or Inter Ministerial Standing Committee;
(ii) to transfer such surplus power to other export oriented undertaking or Software Technology
Park (STP) unit or Electronic Hardware Technology Park ( EHTP) unit or unit in a Special Economic
Zone without payment of duty:
Provided that both supplying and receiving unit shall maintain account for the quantity of
consumables and raw materials used in generation of each unit of power so transferred as quantified
on the basis of norms approved by the Board of Approval or Inter Ministerial Standing Committee,
for the purpose of calculation of Net Foreign Exchange Earning.
9.
Notwithstanding anything contained in this notification, the exemption contained herein
shall also apply to computers and computer peripherals including printer, plotter, scanner, monitor,
keyboard and storage unit, when donated by the unit two years after their import or procurement
and use by the unit, to
(i)
a School run by the Central Government or, Government of a State or, a Union
territory or, a local body;
(ii)
an Educational Institution run on non-commercial basis by any organization;
(iii)
a Registered Charitable Hospital;
(iv)
a Public Library;
(v)
a Public Funded Research and Development Establishment;
(vi)
a Community Information Centre run by, the Central Government or, Government
of a State or, a Union territory or, local body;
(vii)
an Adult Education Centre run by the Central Government or, Government of a
State or, a Union territory or, a local body, or
(viii)
an organisation of the Central Government or, a Government of a State or, a
Union territory, subject to the condition that the donee undertakes to observe the procedure
prescribed by the Deputy Commissioner of Customs or Assistant Commissioner of Customs
having jurisdicition over the donor unit, for transport of the said goods from the donor unit to
the premises of the donee and such goods shall not be used by the donee for any commercial
purposes, and shall not be sold, disposed of, gifted, loaned, exchanged or parted with, without
the permission of the said Deputy Commissioner or Assistant Commissioner of Customs, within
a period of five years from the date of receipt of the said goods and during the said period of five
years, the jurisdictional Deputy Commissioner of Customs or Assistant Commissioner of Customs
may inspect those organisations on random basis to ensure that the computers are actually there
and have not been diverted or put to unauthorized use:
Provided that where the donee is an organisation but not run by the Central Government,
Government of a State or a Union territory or a local body, the donor unit shall furnish a certificate
issued by the relevant Department of the Central Government or, the concerned State Government
or, the Government of the Union territory, as the case may be, certifying that the said organisation
is recognised by the Central Government or the said State Government or the Government of the
Union territory and is run on a non-commercial basis.
10.
Notwithstanding anything contained in this notification,(i)
the exemption contained herein shall also apply to spares and components, to
v933
the extent of 5 percent. of the Free on Board (FOB) value of the manufactured
articles exported by the unit during the preceding year for the purpose of
supply of such spares and components for after-sale-service of the exported
articles to the same consignor or buyer to whom manufactured articles were
exported and the said officer is satisfied that the Cost Insurance Freight (CIF)
value of such imported spares and components has been included for computation of sum total of all imported goods for arriving at the NFE as required
under the Foreign Trade Policy;
(ii)
(iii)
the exemption contained herein shall also apply to import and supply of promotional materials like brochures, literatures, pamphlets, hoardings, catalogues
and posters of products for the purpose of export promotion activities, to the
extent of 1.5 (one point five) percent. of the Free on Board (FOB) value of the
preceding years exports:
the exemption contained herein shall also apply to goods which are relat
able to the articles manufactured by the unit for consolidation into sets
alongwith such articles and export thereof ( for example, cuff-links
imported for exports alongwith shirts manufactured by the unit or a
brush imported for packaging with the hair dye manufactured and ex
ported by the unit, etc.), subject to the following conditions, namely:(a)
(b)
(c)
(d)
no such exemption shall apply to gems and jewellery units;

the value of goods eligible for exemption shall not exceed 5% of the
FOB value of such manufactured articles exported by the unit in the
preceding financial year;
the list of goods to be imported under this clause shall be approved
by the Board of Approval and the unit shall fulfill such conditions as
may be specified by the Board of Approval in this behalf; and
the goods imported and articles manufactured by the unit shall be
listed out separately in the export documents:;
Provided that the export value of such spares, components, promotional material and
goods imported for consolidation shall not be taken into consideration for fulfillment of Net
Foreign Exchange Earnings (NFE) and for availing Domestic Sale Entitlement as specified in
paragraph 6.8 of the Foreign Trade Policy. The goods imported for consolidation shall not be
allowed to be sold in Domestic Tariff Area.
Provided that the value of such spares and consumables shall not be taken into
consideration for fulfillment of Net Foreign exchange Earnings (NFE), for availing Domestic Sale
Entitlement as specified in paragraph 6.8 of the Foreign Trade Policy.
11. Nothing contained in this notification shall apply to the goods imported by a service
sector export oriented undertaking as specified in clause (a) in the opening paragraph, who does
not directly export services out of India.
11A.
Notwithstanding anything contained in this notification, if the said officer is satisfied
that the unit engaged in the manufacture of textiles and textile articles has left over textile fabric
or textile material, he shall allow such unit to clear such unutilized left over textile fabric or textile
material into Domestic Tariff Area on payment of duty on transaction value as if the goods have
v934
been manufactured in that unit:

Provided that such clearance shall be allowed only where the said officer certifies that
the textile fabric or textile material proposed to be cleared are left over and that such clearance do
not exceed two percent of the Cost Insurance Freight value or the quantity of imported consignments in the previous year to which such left over textile fabric or textile material relates, whichever is lower.
12. The notifications of the Government of India in the Ministry of Finance, Department of
Revenue, Nos. 3/88-Customs, dated the 14th January 1988 ( G.S.R. 31(E), dated the 14th January,
1988), 277/90-Customs, dated the 12th December 1990, (G.S.R. 943(E), dated the 12th December,
1990), 138/91-Customs, dated the 22nd October 1991 (G.S.R. 639(E), dated the 22nd October 1991),
140/91-Customs, dated the 22nd October 1991, ( G.S.R. 641(E), dated the 22nd October 1991), 95/93Customs, dated the 2nd March 1993( G.S.R. 254(E), dated the 2nd March, 1993), 96/93-Customs,
dated the 2nd March 1993, ( G.S.R. 255(E), dated the 2nd March 1993), 126/94-Customs, dated the 3rd
June 1994, (G.S.R. 488(E), dated the 3rd June 1994), 196/94-Customs, dated the 8th December 1994,
(G.S.R. 856(E), dated the 8th December 1994), 53/97-Customs, dated the 3rd June, 1997, (G.S.R.
302(E), dated the 3rd June 1997), 47/98-Customs, dated the 16th July, 1998 ( G.S.R No. 391(E), dated
the 16th July, 1998), and 58/2000-Customs, dated the 8th May, 2000 (G.S.R. 415(E) dated the 8th May,
2000) are hereby rescinded.
13. This notification shall come into force on the 1st day of April, 2003.
Explanation- For the purposes of this notification,(i)
Board of Approval means the authority appointed by the Central Government in exercise
of the powers conferred by section 14 of the Industries (Development or Regulation) Act, 1951(65
of 1951) and the rules made under that Act;
(ii) Domestic Tariff Area means area except special economic zone, export oriented
undertakings, Software Technology Park unit and Electronic Hardware Technology Park unit;
(iii)
Foreign Trade Policy means Foreign Trade Policy, 2009 2014 notified by the Government of India in the Ministry of Commerce and Industry published in the Gazette of India,
Extraordinary, Part- II, Section 3, Sub section (ii) vide notification No. 1/2009-2014, dated the 27th
August, 2009, as amended from time to time.
(iv) export oriented undertaking has the same meaning as assigned to hundred percent.
export oriented undertaking in clause (ii) to the Explanation of sub-section (1) of section 3 of
the Central Excise Act, 1944 (1 of 1944);
(v) Electronic Hardware Technology Park (EHTP) unit means a unit established under and in
accordance with the Electronic Hardware Technology Park Scheme notified by the Government
of India in the Ministry of Commerce, vide notification No. 5(RE-95)/92-97, dated 30th April,1995
and approved by the Inter- Ministerial Standing Committee;
(vi)
Handbook of Procedures (Volume-I) means Handbook of Procedures (Volume-I) notified by the Government of India in the Ministry of Commerce and Industry published in the
Gazette of India, Extraordinary, Part-I, Section-1 vide Public Notice No. 1/2009-2014, dated
the 27th August, 2009, as amended from time to time.
(vii) Inter-Ministerial Standing Committee means a committee appointed by the Government
v935
of India in the Ministry of Industry (Department of Industrial Development) vide notification No.
S.O. 117(E), dated the 22nd February, 1993;
(viia) "merchant exporter'' means a person engaged in trading activity and exporting goods.
(viii)
Nominated agencies means,(1)

Metals and Minerals Trading Corporation limited (MMTC);
(2)
Handicraft and Handloom Export Corporation (HHEC);
(3)
State Trading Corporation (STC);
(4)
Project and Equipment Corporation of India Ltd (PEC);
(5)
STCL Ltd;
(6)
MSTC Ltd;
(7)
Diamond India Limited (DIL);
(8)
Gems & Jewellery Export Promotion Council (G&J EPC);
(9)
a Star Trading House (only for Gems and Jewellery sector) or a Premier Trading
House under paragraph 3.10.2 of Foreign Trade Policy; and
(10)
any other agency authorised by Reserve Bank of India (RBI).;
(ix) Software Technology Park (STP) unit means a unit established under and in accordance
with Scheme notified by the Government of India in the Ministry of Commerce and Industry vide
notification No. 4(RE-95)/92-95, dated 30th April, 1995 and approved by the Inter- Ministerial
Standing Committee;
(x) special economic zone has the same meaning as assigned to it in clause (iii) to the
Explanation 2 of sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944);
(xi) Status holder means importer recognized as Export House (EH), Star Export House (SEH),
Trading House (TH), Star Trading House (STH) and Premier Trading House (PTH) in terms of
Paragraph 3.10.2 of the Foreign Trade Policy;
(xii) NFE means Net Foreign Exchange Earnings in terms of Para 6.5 of Foreign Trade Policy
and Para 6.9.1 of Handbook of Procedure, volume 1 and shall be calculated in the manner explained
in Annexure-I to Appendix 14-I-G of Handbook of Procedure, volume1.
(xiii) SION means Standard Input Output Norms notified by Director General of Foreign Trade
in Handbook of Procedures, Vol. 2, 2004-09/approved by Board of Approval.
(xiv) Norms Committee means the Norms Committee in the Directorate General of Foreign
Trade for recommending Input Output norms and value addition norms to be notified by the
Director General of Foreign Trade.
ANNEXURE-I
Sr. No
1.
2.
3.
Description of Goods
Capital goods and spares and accessories thereof.
Material handling equipment, namely, fork lifts, over-head cranes, mobile cranes, crawler
cranes, hoists and stackers and spares and accessories thereof.
Uninterrupted power supply system (UPS), pollution control equipment, quality
assurance equipment, storage systems and parts thereof, special racks for storage and
parts thereof, modular furniture and parts thereof, computer furniture and parts thereof,
anti-static carpet, tele-conference equipment, servo control system, security system,
panels for electrical, net working equipment, data transfer protocol equipment , Central
Air Conditioning equipments, air conditioning system and spares, consumables thereof.

4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
15A.
15B.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
v936
Captive power plant including captive generating sets and transformers of capacity
commensurate with the actual requirement of the unit and recommended by the
Development Commissioner or Designated Officer. (For status holders, there shall be no
requirement of recommendation by the Development Commissioner or Designated
Officer).
Spares, fuel, lubricants, consumables and accessories for captive power plants including
captive generating sets and spares, consumables and accessories for transformers as
approved by the Assistant Commissioner.
Office equipments including PABX, Fax machine, Video Projection System, computers,
laptop, server, spares and consumables thereof.
Raw materials.
Components.
Consumables .
Packaging materials.
Tools, jigs, gauges, fixtures, moulds, dies, instruments and accessories and spares
thereof.
A Prototype or a technical sample for each of the existing products for the purpose of
product diversification, development or evaluation;
Drawings, blue prints and charts.
Goods re-imported within three years from the date of exportation for repair or
reconditioning;
Goods re-imported within one year from the date of exportation from the unit due to
failure of the foreign buyer to take delivery;
Explanation.- For removal of doubts, it is clarified that the goods for which there is
failure of the foreign buyer to take delivery shall include goods rejected by the foreign
buyer.
Goods re-imported within sixty days of close of exhibition for which these goods were
exported. In case of exhibition in USA, the time period shall be ninety days.
Pharmaceuticals samples in retail packs (repacked from bulk packs exported by the unit)
imported for retention or stability in terms of any statutory requirements.
Raw materials for making capital goods for use with in the unit for the purpose of
production.
Any other item required within the unit in relation to production for export of goods or
services with the prior approval of the Board of Approval.
Crates drums and preservation media (such as acetic acid and vinegar).
Grading Tables.
Green House equipment, accessories, heated rooting tables, propagation trays, seeding
machines.
Plant or parts thereof, seeds, saplings, tubers, bulbs, Rhizomes, roots cuttings, all types
of grafts, tissue culture material, and other vegetatively propagated material utilized for
sowing and planting;
Growing media such as Peat Moss (including peat litres) (whether or not agglomerated),
Pearlite/Vermiculate, Rockwool, Cocoa pet, Hydrocorn, Foam based medium and other
cultivation medium;
Filters.
Dripliers, Drip lines and Drip-fitting.
Micro Sprinklers and Misters.
Agriculture Sprinklers
Fertilizer Tanks

28.
29.
30.
v937
Valves.
Fertilizer Pumps and Chemical Injections.
Fertiliser and chemicals for pre and post harvest treatments such as micro nutrients,
plant and growth regulations and other organic and inorganic substances used for plant
nutrition, insecticides, fungicides, weedicides, herbicides and the like;
ANNEXURE-II
Sl. No. Description of Goods
1.
Green House equipment, accessories, heated rooting tables, propagation trays, seeding
machines.
2.
Growing media such as Peat Moss (including peat litres) (whether or not agglomerated),
Pearlite/Vermiculate, Rockwool, Cocoa pet, Hydrocorn, Foam based medium and other
cultivation medium.
3.
Office equipments, spares and consumables thereof.
4.
Animal feed such as cattle feed and poultry feed.
5.
Veterinary medicines including vaccines.
6.
Packaging materials including machinery and equipment for packaging.
7.
Cooling equipment for cold room, storage room, pro-cooling chambers and its accessories.
8.
Sorting equipment, Grading equipment, Packing equipment and temperature control or
humidity control equipment.
9.
Power generating sets; Refrigeration and air-conditioning equipment for fitment on
transport vehicles.
10.
Spare parts for the maintenance of goods mentioned at item Nos. 8 to 11 above.
11.
High Speed Diesel oil for power generating sets as approved by the Board of Approvals.
12.
Plant or parts thereof, seeds, saplings, tubers, bulbs, Rhizomes, roots cuttings, all types
of grafts, tissue culture material, and other vegetatively propagated material utilized for
sowing and planting.
13.
Filters.
14.
Dripliers, Drip-lines, and Drip-fitting.
15.
Micro Sprinklers and Misters.
16.
Agriculture Sprinklers.
17.
Fertilizer Tanks.
18.
Valves.
19.
Fertilizer Pumps and Chemical Injections.
20.
Fertilizers and chemicals for pre and post harvest treatments such as micro nutrients,
plant and growth regulators and other organic and in-organic substances used for plant
nutrition, insecticides, fungicides, weedicides, herbicides, and the like.
Sl. No.
1.
2.
3.
4.
5.
6.
7.
Note-
ANNEXURE III
Live animals falling under Chapter 1.
Birds eggs (fresh) in shells of heading 0407.
Live trees and other plants; bulbs, roots and the like, cut flowers and ornamental foliage.
Fresh vegetables of heading 0701 to 0709; whole uncut sun dried vegetables of heading
0712 and 0713; Fresh and uncut/sun dried roots and tubers of heading 0714.
Fresh and uncut/sun dried edible fruits and nuts of headings 0801 to 0810.
Fresh or sun dried plants and parts of plants of heading 1211.
Silk worm cocoons of heading 5001 and raw silk of heading 5002.
In this Annexure Chapter and heading mean respectively a Chapter and heading in
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
v938
ANNEXURE-IV
Sl. No. Description of Goods
1.
Capital Goods including plant and machinery for packaging, conveyor belts, and
accessories, spares and consumables including lubricants therefor for spawning
Hatchery, Aqua Farm, Processing Plant, Chilling unit (cold storage) and Feed plant.
2.
Material handling equipments, namely, fork-lifts, over-head cranes, mobile cranes, crawler
cranes, hoists and stackers and spares, consumables including lubricants therefore.
3.
Captive power plant including power generating set as recommended by Development
Commissioner and accessories .
4.
Tools, Jigs, Gauges, Fixtures, Moulds, Dies, Instruments and accessories.
5.
Cold room apparels.
6.
Chemicals for water treatment, Zeolite, Teaseed powder/cake, waste digesters, pesticides,
fungicides, veterinary medicines including vaccines.
7.
8.
Feed for prawns/fish and other aquatic animals including Artemia (Brain Shrimp eggs)
and other Hatchery feeds.
9.
Raw materials for feeds for aquatic animals, namely, meals of fish and other aquatic
invertebrates like squid/prawns in liquid, powder or other forms, fish lipid oil, squid oil,
veterinary grade premix of vitamins/ minerals not suitable for human consumption, sea
weed powder, kalp Meal, Molasses, yeast, choline chloride, Antioxidants excluding
Vitamins, Licithin, Di-calcium Phosphate and Calcium Lactate which are capable of use
in other than veterinary application.
10.
Preservatives, pre-mix taste makers, battering materials, special cooking medium, bread
crumbs/powder.
11.
Packaging materials, all sorts.
12.
Catfish-eggs, fries and fingerlings.
13.
High Speed Diesel oil for power generating sets as approved by the Board.
Sl. No.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
Description of Good
Hydraulic Excavators
Pneumatic Compressors
Jack Hammers
Hydraulic Drilling Machines
Line Drillers
Front End Loaders
Pneumatic Grinders
Diamond Wire Saws
Dressing Machine
Core Drilling Machine
Jet Burners
Cranes
Derricks
Tippers and Dumpers
Welding Machine
Generating sets
Steel Chains and Steel Ropes
D-Shackles
Diamond Wires
Diamond Segments
ANNEXURE-V

21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
Sl.No.
1
2
3
4
5
6
7
8.
9.
10.
11.
12
v939
Tungsten Carbon Drill Rods

Steel Feathers & Wedges
Burner Nozzle
Welding rods
Hydraulic Oil and Lubricants
Explosives
Chisels, Hammers, Chain Pulley Blocks
Steel Pillow Kits
Dust Collector
Consumables and Tools
Spares up to a value of 5% of the value of respective goods specified at Sl.No. 1 to Sl
No.29 in each financial year.
ANNEXURE-VI
Capital goods.
Raw Materials.
Spares parts of machinery.
Consumables required for manufacture of goods.
Components.
Samples prototype, not exceeding two in number, of each type of articles covered by the
manufacturing activity.
Tools, jigs, gauges, fixtures, moulds, dies and instruments and accessories.
Drawings, blue prints, technical maps and charts relating to the manufacturing activity.
Goods re-imported within one year from the date of exportation due to failure of the
buyer to take delivery or for re-export after repairs or remaking.
Old gold/platinum/silver jewellery for repair or remaking for re-export.

Exemption from additional duty of customs to goods exempted from customs duty, when imported
into India by a hundred percent Export Oriented unit or a unit working in a Free Trade Zone.
[Notfn. No. 5/94-Cus., dt. 18.1.1994 as amended by 84/07 ].
so to do, hereby exempts goods falling under the First Schedule to the Customs Tariff Act, 1975
(51 of 1975), when imported into India by a hundred per cent export oriented unit or a unit and when
such goods are wholly exempted from the duty of customs specified in the said first Schedule to
the Customs Tariff Act, 1975 by virtue of any notification of the Government of India in the
Department of Revenue and Banking or in the Ministry of Finance (Department of Revenue), from
the whole of the additional duty leviable thereon under section 9A of the said Customs Tariff Act.
Provided that no such exemption shall be applicable to such goods which(a)
after importation in the hundred per cent. export oriented unit are cleared as such in the
Domestic Tariff Area;
v940
(b)
are used for the purpose of manufacture or processing of finished goods (including
rejects, waste, scrap, remnant and by products) in the hundred per cent. export oriented unit and
such finished goods (including rejects, waste, scrap, remnant and by products) are cleared in the
Domestic Tariff Area.
Explanation- For the purpose of this notification,(i)
hundred per cent. export oriented unit has the same meaning as assigned to hundred
percent. export oriented undertaking in clause (ii) to the Explanation of sub-section (1) of section
3 of the Central Excise Act, 1944 ( 1 of 1944);
(ii)
Domestic Tariff Area means India except Special Economic Zone and hundred per cent.
export oriented undertakings.

Exemption to Raw materials etc. for manufacture of specified goods for supply to a hundred
per cent export oriented undertaking or free trade zone [Notfn. No. 101/93-Cus., dt. 16.3.1993 (supersedes 162/90) as amended by Notifn. No. 136/
93,157/93,183/93, 105/94, 127/94, 101/95, 33/97]
In exercise of the the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India, in the
Ministry of Finance, (Department of Revenue), No. 162/90-Cus dated the 30th March, 1990,
the Central Government, being satisfied that it is necessary in the Public Interest so to do, hereby
exempts materials required for the manufacture of the goods specified in the Table hereto
annexed (hereinafter referred to as final products) when imported into India by a manufacturer
of the final products for supply to a hundred percent export oriented undertaking or a unit within
a free trade zone, from the whole of the duty of Customs leviable thereon under the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty leviable thereon
that the importer has been granted necessary import licence or release order
on the canalising agency by the Licencing Authority before 31st March, 1994 for the import
or release of materials for the aforesaid purpose, and the same is produced at the time of clearance
for debit by the proper officer of the Customs;
(2)
that the import licence contains the endorsements specifying, inter-alia-
(a)
the description quantity, and the value of materials allowed to be imported under
the said licence;
the description and quantity of final products to be manufactured out of, or with,
(b)
(c)
(3)
the importer furnishes proof of having executed a bond in such form and for
such sum as may be specified by the said Licensing Authority, binding himself
to fulfil the obligations and conditions stipulated in this notification;
v941
(4)
the importer makes a declaration at the time of clearance of imported materials

before the Assistant Commissioner of Customs that he shall pay on demand, an
amount equal to the duty leviable but for the exemption on the imported
materials in respect of which the conditions specified in this notification have
not been complied with;
(5)
that the importer produces evidence to the satisfaction of the said Licensing
Authority, for the purpose of discharging the liability in respect of customs
duty as well as for discharging the obligations against the said licence;
(6)
that the exempt materials are utilised for the manufacture of final products
for supply to a hundred percent export oriented undertaking or a unit within
a free trade zone and that no portion of such materials shall be loaned,
transferred, sold or disposed of in any other manner:
Provided that where obligations under the licence have been fully discharged,
sale proceeds realised and bond executed in terms of condition (3) redeemed by the
Licensing Authority, the importer may if the benefit of input stage credit under rule 56A
or rule 57A of Central Excise Rules, 1944 has not been availed in respect of final products
manufactured, transfer the imported materials to any other person.
Provided further that no such transfer of materials imported against a licence
issued after 31st March, 1993 shall be made after discharge of export obligation, realisation
of sale proceeds and redemption of bond by the licencing Authority and such materials
may be used by the importer for manufacture of any other goods.
Provided also that no loan, transfer, sale or disposal of Acetic Anhydride shall
be made and the same shall be utilised by the importer in his own factory or in the factory
of any other manufacturer as approved by the Licencing Authority.
2.
Where benefit of this notification is sought by a person other than the licencee, such
benefit shall be allowed against the licence only if it bears endorsement of transferability by the
Licensing Authority.
Provided that no such endorsement of transferability shall be made by the Licensing
Authority(a)
(b)
(c)
unless obligations against the licence have been discharged, sale proceed
realised and th bond executed by the importer in terms of condition (3) redeemed;
and
where benefit of input stage credit under rule 56A or rule 57A of Central Excise
Rules, 1944 has been obtained.
where licence has been issued after 31st March, 1993.
Provided futher that benefit of this notification shall not be allowed to a transferee of
licence for import of Acetic Anhydride except where the licence is endorsed for transferability
v942
before 24th November, 1993, and is transferred to an actual user who undertakes to use the Acetic
Anhydride in his own factory.
TABLE
________________________________________________________________________________________
S.No.
Description
(1)
(2)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
Corrugated cartons.
Tin Containers.
Plastic extruded/moulded/fabricated products.
Multilayer laminated collapsible tubes.
Circular diamond saw fitted with segments.
Segments of circular diamond saw.
Acetate Cigarette filter rods.
Any other item as may be specified by a Public Notice issued in pursuance of the provision
of Export and Import Policy, 1st April 1997 - 31st March 2002, published by the
Government of India under the Ministry of Commerce Not. No. 1/1997-2002 dated the
31st March, 1997 as amended from time to time.
__________________________________________________________________________________________
Explanation - In this notification (i)
(ii)
(iii)
an officer authorised by him to grant a licence under the said Act.
free trade zone and hundred per cent export-oriented undertaking have the same
meanings as in Explanation 2 to sub-section (1) of section 3 of the Central Excise and Salt
Act, 1944 (1 of 1944);
Materials means (a)
(b)
(c)
raw materials, components, intermediates, consumables, and parts required for

the manufacture of final products;
Provided that nothing contained in this notification shall apply to
import of Acetic Anhydride against licence issued after 24th November, 1993,
except where such licences have been issued with the approval of Advance
Licencing Committee in the office of the Director General of Foreign Trade.
spares, including mandatory spares, within a value limit of 5% of the value of
the licence issued upto the 31st March, 1993, which are required to be supplied
along with the final products so manufactured; and
packing materials required for the packing of final products to be supplied.

Telematic infrastructural equipments, when imported into India for being used for the export of
software out of India under the Software Technology Parks Hundred Per cent Export Oriented
Scheme.
[Notfn. No. 153/93-Cus., dt. 13.8.1993 as amended by Notfn. Nos. 101/95, 33/97, 55/99,
71/00 and 5/07].
v943
so to do, hereby exempts the telematic infrastructural equipments (hereinafter referred to as
the said goods) as specified in the Annexure to this Notification, when imported into India for
being used for the export of software out of India under the Software Technology Parks Hundred
Percent Export Oriented Scheme from the whole of the customs duty leviable thereon under
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty if any leviable
thereon under section 3 of the second mentioned Act subject to the following conditions, namely:(i)
The importer has been granted the necessary permission to import the said goods by
the Inter-Ministerial Standing Committee for Hundred percent Export Oriented Units in
the Electronics Hardware Technology Parks (EHTP) and Software Technology Parks
(STP) appointed by the notification of the Government of india in the Ministry of Industry,
Department of Industrial Development No.S.O.117 (E), dated the 22nd February, 1993.
(ii)
The importer uses the said goods only for the purpose of export of software.
(iii)
The said imported goods shall be under customs bond and subject to such other
conditions as may be specified by the Assistant Commissioner or Deputy Commissioner
in this behalf.
The importer agrees to (a)
bring the said goods into the unit and use them within the unit in connection
with the export of software;
(b)
not to move the said goods from the unit without the approval of Assistant
Commissioner of Customs; and
(c)
to use the said goods only for the purposes of export of software.
(iv)
(v)
The importer shall produce a certificate to the Assistant Commissioner of Customs or

Deputy Commissioner of Customs from the concerned Chief Executive of the Software
Technology Parks Society set up by the Government of India, Department of Electronics,
to the effect that the said imported goods are to be installed or used in the unit and that
the importer of such goods has been authorised by the said Inter-Ministerial Standing
Committee.
(vi)
The importer executes a bond in such form and for such sum and with such authority as
may be prescribed by the Assistant Commissioner of Customs or Deputy Commissioner
of Customs binding himself to use the said goods for export of software and to fulfil the
conditions stipulated in this notification, and in or under the Export and Import Policy 1
April, 1997-31 March, 2002 published by the Government of India under Ministry of
Commerce Notification No. 1/197-2002, dated 31st March, 1997 as amended from time to
time and the conditions as may be specified by the Department of Electronics, and to
pay on demand an amount equal to the duty leviable on the said goods as are not
proved to the satisfaction of the Assistant Commissioner or Deputy Commissioner to
have been used for the purposes for which the said goods were allowed to be imported.
(vii)
The Commissioner of Customs, may subject to such conditions as may be prescribed

by him, allow a unit to re-export the said goods subject to the necessary permission
being granted by the Chief Executive of the Software Technology Park.
v944
(viii)
The procedure as may be prescribed by the Commissioner of Customs is followed by

such unit.
ANNEXURE
I.
1.
2.
3.
4.
TELECOMMUNICATION TRANSMISSION EQUIPMENT

Network/Transmission Surveillence System
Multi Access Radio Telephone System
Shared Radio System (Analog and digital)
Sub system of above telecommunication transmission equipment viz. Antenna, Power
Supply, Feeder Cables, Dulexing, Modulator, Demodulator, Equilish and Power Amplifier.
IA.
TERRESTRIAL TRANSMISSION EQUIPMENT
1.
Point to Point Radio System.
II.
SATELLITE COMMUNICATION EQUIPMENT
1.
High Power Amplifier
2.
Solid State Power Amplifier
3.
Low Noise Amplifier
4.
Ground Communication Equipment
5.
Up/Down Converter
6.
Modulator/Demodulator
7.
Antenna System
8.
TDMA/DSI
9.
Master Earth Station
10.
Micro Earth Station
11.
Radio Network Terminal
12.
Interfacility Link
13.
Pilot Receivers
14.
Radio Frequency Terminal (RFT)
15.
Framing Unit
16.
Switches
17.
Interface and rate converters.
18.
Data Hubs (active and passive).
19.
Software/firmware for any of the above.
III
DATACOMMUNICATION EQUIPMENT
1.
Concentrator
2.
Controller/System Controller
3.
Data Modem
v945
4.
Data Multiplexer
5.
Front End Processor
6.
Protocol Converter
7.
Integrated Voice Data Terminal
8.
Packet Assembler/Dissembler and Packet Switch
9.
Network management Centre
10.
Software/Firmware for any of above
11.
Direct Access Cross-Connect System (DCAS)
12.
Digital Cross-Connect System (DCCS)
13.
Routers
14.
Data Switches.
IV
AUTOMATIC DATAPROCESSING MACHINESAND UNITS FOR THE TELEMATIC

EQUIPMENTAT I TO III ABOVE
1.
Analog or hybrid Automatic Data Processing Machines
2.
Digital Automatic Data Processing Machine
3.
Input/Output Units
4.
Storage Units
5.
Memory
6.
Video Conferencing Equipment
IV
OTHER ITEMS
1.
Uninterrupted Power Supply System (UPS)
2.
Captive Power Plant including captive generating sets and transformers of capacity
commensurate with the actual requirement of the unit and recommended by the
concerned Chief Executive of the Software Technology Park Society set up by the
Government of India, Department of Electronics
3.
Servo Control System
4.
Central Air Conditioning equipments, Air Conditioning System
5.
Private Automotive Branch Exchange
6.
Fax Machine
7.
Video Projection System
8.
Security System
9.
Computer Furniture
GENERAL EXEMPTION NO. 57 & 58
v946
N. SPECIAL ECONOMIC ZONES :

Exemption from SAD to goods produced & manufactured in SEZ units:
[Notfn. No. 114/03-Cus. dt. 22.7.2003 as amended by Notfn. Nos. 130/03, 152/03, 170/03,
181/03, 46/04, 51/04 and 59/04].
In exercise of the powers conferred by sub-section (1) of section 3A of the Customs
Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act), the Central Government,
having regard to the maximum sales tax, local tax or any other charges for the time being leviable
on the like goods on their sale or purchase in India, hereby specify the rate of special additional
duty as nil in respect of goods produced and manufactured by a special economic zone unit and
brought to any other place in India for the purpose of sale:
Provided that such exemption shall be applicable if such goods, when sold in domestic
tariff area, are not exempted by the State Government from payment of sales tax.
2.
This notification shall come into force on the 11th day of May, 2004.
Explanation 1- For removal of doubts, it is hereby clarified that the benefit under this notification shall not be available in respect of goods tranferred by a special economic zone unit to its
unit in domestic tariff area on stock transfer basis.
Explanation 2- For the purposes of this notification, the expression "manufacture" with its
grammatical variation has the same meaning as assigned to it under clause (f) of section 2 of the
Central Excise Act, 1944 (1 of 1944).

Exemption to all goods produced or manufactured in a Special Economic Zone and brought to
any other place in India in accordance with the provisions of the Foreign Trade Policy 20042009:
[Notfn. No. 45/05-Cus., dt. 16.5.2005 as amended by 16/07, 19/07,18/11].
interest so to do, hereby exempts all goods cleared from a special economic zone and brought to
any other place in India in accordance with the provisions of the special Economic Zones Act,
2005 (28 of 2005) and the Special Economic Zones Rules, 2006, from the whole of the additional
duty of customs leviable thereon under sub-section (5) of section 3 of the Customs Tariff Act,
1975 (51 of 1975):
Provided that no such exemption shall be applicable if such goods, when sold in domestic
tariff area, are exempted by the State Government from payment of sales tax or value added tax.
Explanation.- For the purposes of this notification, special economic zone means the special
economic zones notified by the Government of India, under section 4 of the Special Economic
Zones Act, 2005 (28 of 2005).
v947
O. DUTYCREDIT ENTITLEMENT CERTIFICATE SCHEME:

Exemption to goods imported against a Duty Free Credit entitlement Certificate by a status holder:
[Notfn. No. 53/03-Cus. dt. 1.4.2003 as amended by Notfn. Nos. 84/03, 63/04, 46/05, 77/05,
97/05, 41/06, 117/06, 63/07, 116/07, 63/08, 19/09, 105/09, 123/09, 93/10, 37/12,
40/12, 50/12, 4/13]
interest so to do, hereby exempts , (i)
the goods specified in para 3.7.2.1(vi) of the Export Import Policy and in serial
number 509 of notification number 21/2002-Customs dated 1.3.2002, in case
they are imported by the status holders of marine sector;
(ii)
the goods specified in para 3.7.2.1(vi) of the export Import Policy in case they
are imported by the status holders of other sectors;
when imported into India against a Duty Credit Entitlement Certificate (here inafter referred to as
the said certificate) issued under paragraph 3.7.2.1(vi) of the Export and Import Policy
(a)
(1)
(2)
from the whole of the duty of customs leviable thereon under the First Schedule
to the Customs Tariff Act 1975 (51 of 1975);
(b)
from the whole of the additional duty leviable thereon under section 3 of the
said Customs Tariff Act; and
(c)
from the whole of the special additional duty of customs leviable thereon under
section 3A of said Customs Tariff Act, subject to the following conditions,
namely
that the said certificate has been issued by the licensing authority to a status holder
specified in para 3.7.2 of the Export and Import Policy;
Provided that where the goods are imported by a merchant exporter having supporting
manufacturer(s) whose name and address is specified on the license, the said goods
may be utilised by the said supporting manufacturer(s).
(3)
that in respect of capital goods, a certificate from jurisdictional Deputy Commissioner of

Central Excise, Assistant Commissioner of Central Excise or an independent Chartered
Engineer, as the case may be, is produced confirming installation and use of capital
goods in the importers factory or premises, within the six month from the date of imports
or within such extended period as the Deputy Commissioner of Customs or Assistant
Commissioner of Customs may allow:
Provided that where the capital goods are imported by a merchant exporter having
supporting manufacturer(s), the capital goods may be installed in the factory or premises
of the said supporting manufacturer(s);
(4)
that the said certificate shall be produced before the proper officer of customs at the time
of clearance for debit of the duties leviable on the goods but for this exemption:
v948
Provided that exemptions from duty shall not be admissible if there is insufficient credit
in the said license for debiting the duties leviable on the goods but for this exemption;
(5)
Kolkata, Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava
Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Nagapattinam,
Mundhra, Okha, Bedi (including Rozi-Jamnagar), Muldwarka, Porbander, Dharamtar,
Vadinar and Haldia (Halida Dock Complex of Kolkata Port), Krishnapatnam and Ennore
(Tamil Nadu) and Karaikal (Union territory of Puducherry) or through any of the airports
at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi,
Dighi (Pune), Vadodara, Daulatabad, (Wanjarwadi and Maliwada), Malanpur, Waluj
(Aurangabad), Anaparthy (Andhra Pradesh), Salem, Singanalur, Jodhpur, Kota, Udaipur,
Ahmedabad, Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur,
District Dhar), Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil
Nadu), Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu), Marripalem

Village in Taluk of Edlapadu, District Guntur and Tondiarpet (TNPM), Chennai and
(6)
(7)

Kanchipuram District, Tamil Nadu, Bhiwadi, Madurai, Bhilwara, Pondicherry, Garhi
Harsaru,Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari,
Bhusawal, Jamshedpur, Surajpur, Dadri, Tuticorin, Kundli, Bhadohi, Raipur, Mandideep
(District Raisen), Durgapur (Export Promotion Industrial Park), Babarpur and Loni
(District Gaziabad) or through the Land Customs Stations at Ranaghat, Singhabad,
Raxaul, Jogbani, Nautanva (Sonauli), Petrapole, Mahadipur, Nepalganj Road, Dawki,
Agartala, Sutarkhandi, Amritsar Rail Cargo, Attari Road, Hilli, Ghojadanga and
Changrabandha or Special Economic Zone as specified in the notification issued under
section 76A of the Customs Act, 1962 (52 of 1962).
duty leviable under section 3 of the said Customs Tariff Act, against the amount debited
in the said certificate.
Explanation :- In this notification,(i)

Capital Goods has the same meaning as assigned to it in paragraph 9.10 of
the Export and Import Policy,(ii)
goods means,(a)
capital Goods;
(b)
office equipment ( including Computer systems, Software, Fax/ machine,
Telephone); and
(c)
raw materials, components, intermediates, consumables and parts other than
agricultural and dairy products;
(iii)
Export and Import Policy means the Export and Import Policy 2002-2007,
v949
published by the Government of India in the Ministry of Commerce and Industry vide
notification No.1(RE:2003), dated the 31st March 2003 as amended from time to time;
(iv)
under section 6 of the Foreign Trade (Development and Regulation ) Act,1992 (22 of
1992) or an officer authorised by him to grant a license under the said Act.

Exemption to goods imported against a Duty Free Credit entitlement Certificate issued to Service
Providers:
77/05, 97/05, 41/06, 117/06, 63/07, 116/07, 63/08, 19/09, 123/09, 93/10, 37/12, 40/12,
50/12, 4/13]
so to do, hereby exempts spares, office equipments and furniture, any capital goods, professional
equipments and consumables but excluding agricultural and dairy products, when imported into
India against a duty free service entitlement credit certificate ( hereinafter referred to as the said
certificate) issued under paragraph 3.8 of the Export and Import Policy,
(a)
from the whole of the duty of customs leviable thereon under the First Schedule
to the Customs Tariff Act 1975 (51 of 1975),
(b)
from the whole of the additional duty leviable thereon under section 3 of the
said Customs Tariff Act; and
(c)
from the whole of the special additional duty of customs leviable thereon under
section 3A of the said Customs Tariff Act,
subject to the following conditions, namely :
(1)
that the said certificate has been issued to a service provider by the licensing authority
and it is produced before the proper officer of customs at the time of clearance for debit
of the duties leviable on the goods but for this exemption:
the said certificate for debiting the duties leviable on the goods but for this exemption;
(2)
that the said certificate and goods imported against it shall not be transferred or sold;
(3)
in respect of any capital goods including professional equipments, or office equipments,

as the case may be, a certificate from jurisdictional Deputy Commissioner of Central
Excise, Assistant Commissioner of Central Excise or an independent Chartered Engineer,
as the case may be, is produced confirming its installation and use in the importers
factory or premises, within six months from the date of imports or within such extended
period as the said Deputy Commissioner of Customs or Assistant Commissioner of
Customs may allow,
(4)
Kolkata, Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava
Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Nagapattinam,
Mundhra, Okha, Bedi (including Rozi-Jamnagar), Muldwarka, Porbander, Dharamtar,
v950
(Tamil Nadu) and Karaikal (Union territory of Puducherry) or through any of the airports
Dighi (Pune), Vadodara, Daulatabad, (Wanjarwadi and Maliwada), Malanpur, Waluj
(Aurangabad), Talegoan (District Pune), Dhannad Rau (District Indore), Kheda
(Pithampur, District Dhar), Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur
(Tamil Nadu), Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu),

Marripalem Village in Taluk of Edlapadu, District Guntur and Tondiarpet (TNPM),
Chennai and Irungattukottai, SIPCOT IndustrialPark, Kattrambakkam Village,

Sriperumbudur Taluk, Kanchipuram District, Tamil Nadu, Anaparthy (Andhra Pradesh),
Salem, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara,
Pondicherry, Garhi Harsaru,Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur,
Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur, Dadri, Tuticorin, Kundli, Bhadohi, Raipur,
and Loni (District Gaziabad) or through the Land Customs Stations at Ranaghat,
Dawki, Agartala, Sutarkhandi, Amritsar Rail Cargo, Attari Road, Hilli, Ghojadanga and
Explanation :- In this notification ,(i)
Export and Import Policy means the Export and Import Policy 2002-2007,
published by the Government of India in the Ministry of Commerce and Industry
vide notification No.1(RE:2002)/2003, dated the 31st March 2003 as amended
from time to time;
(ii)
under section 6 of the Foreign Trade (Development and Regulation) Act,1992 (22
of 1992) or an officer authorised by him to grant a license under the said Act.
P.
SERVED FROM INDIA SCHEME:

Exemption to specified goods when imported against a Served From India Scheme Certificate :
[Notfn. No.92/04-Cus., dt. 10.9.2004 as amended by 46/05, 77/05, 97/05, 43/06, 88/06,
63/07, 72/07, 116/07, 125/08, 15/09, 19/09, 123/09, 93/10, 37/12, 40/12, 50/12, 4/13]
so to do, hereby exempts goods, namely, (i)
in the case of hotel or stand alone restaurant, capital goods including spares,
office equipment, professional equipment, office furniture, consumables, related
to its service sector business and food items and alcoholic beverages but
excluding other products classifiable in Chapters 1 to 24 of the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975); and items not permitted to be
imported in terms of Appendix 37B of the Hand Book of Procedure, volume I.

(ii)
v951
in the case of service provider other than hotel or stand alone restaurant or golf
resort having catering facility, capital goods including spares, office equipment,
professional equipment, office furniture and consumables, related to its service
sector business, but excluding the items not permitted to be imported in terms
of Appendix 37B of the Hand Book of Procedure, volume I.
when imported into India against a Served From India Scheme Certificate (hereinafter referred to
as the said certificate) issued under paragraph 3.6.4 of the Foreign Trade Policy, from,(1)
the whole of the duty of customs leviable thereon under the First Schedule to the said
(2)
Tariff Act, 1975,and
that the said certificate has been issued to a service provider by the Regional Authority
of the duties leviable on the goods, but for this exemption:
credit in the said certificate for debiting the duties leviable on the goods, but for this
exemption;
(ii)
that the said certificate and the goods imported against it shall not be transferred or sold;
(iii)
(iv)
Provided that transfer of goods or said certificate may be allowed subject to

actual user condition within the group company or managed hotels as defined in
paragraph 9.28 and paragraph 9.36 respectively of the Foreign Trade Policy, as the case
may be.
that in respect of capital goods, office equipment and professional equipment a certificate
from jurisdictional Deputy Commissioner of Central Excise, Assistant Commissioner of
Central Excise or an independent Chartered Engineer, as the case may be, is produced
confirming installation and use of the goods in the importers factory or premises, within
six months from the date of imports or within such extended period as the Deputy
Commissioner of Customs or Assistant Commissioner of Customs, as the case may be,
may allow;
Kolkata, Cochin, Magdalla, Kakinada, Kandla Mangalore, Marmagoa, Chennai, Nhava
Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra,
Nagapattinam, Okha, Bedi (including Rozi-Jamnagar), Muldwarka, Porbander, Dharamtar
and Vadinar and Haldia (Halida Dock Complex of Kolkata Port), Krishnapatnam and
Ennore (Tamil Nadu) and Karaikal (Union territory of Puducherry) or through any of the
airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Kolkata, Coimbatore, Delhi,
(Amritsar), Lucknow (Amausi) Indore and Dabolim (Goa) and Visakhapatnam or through
Talegoan(District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar),
v952

Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu), Marripalem Village
Kanchipuram District, Tamil Nadu, Anaparthy (Andhra Pradesh), Salem, Malanpur,
Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur, Dadri,Tuticorin, Kundli, Bhadohi , Raipur,
and and Loni (District Gaziabad) or through the Land Customs Station at Ranaghat,
(v)
for benefits under the scheme.
Exemption under this notification, shall not be available to vehicles under said certificate even if
such vehicle is freely importable under the Foreign Trade Policy.
Explanation - For the purposes of this notification ,(i)
Capital goods has the same meaning assigned to it in paragraph 9.12 of the Foreign
Trade Policy;
(ii)
Foreign Trade Policy means the Foreign Trade Policy 2004-2009, published in the
notification of the Government of India in the Ministry of Commerce and Industry, vide No.1/
2004, dated the 31st August, 2004 ;
(iii)
Trade appointed under section 6 of the Foreign Trade (Development and Regulation ) Act,1992

Q.
v953
REPLENISHMENT IMPREST LICENCES:

Exemption to consumables for manufacture of Gem & Jewellery or cut & polished diamonds to
holders of Replenishment Licence [Notfn. No. 41/99-Cus. dt. 28.4.99 as amended by Notfn. Nos. 55/00,64/02 , 87/04 dt. 6.9.2004,
76/07 dt. 6.8.2007, 106/09, 97/10
so to do, hereby exempts the goods (a)
as specified in Annexure - I to this notification, (i)
(ii)
(iii)
(b)
upto one per cent. of the Free On Board (FOB) value of preceding
financial year of the export of plain or studded Jewellery made of gold
or platinum, when imported by the exporter of such gold jewellery or
platinum jewellery;
upto three per cent. of the Free On Board (FOB) value of preceding
financial year of the export of rhodium-finish jewellery made of silver
imported by the exporter of such rhodium-finish silver jewellery;
upto two per cent. of the Free On Board (FOB) value of preceding
financial year of the export of jewellery made of silver imported by the
exporter of such silver jewellery;
as specified in Annexure - II to this notification upto one per cent. of the Free
On Board (FOB) value of preceding financial year of the export of cut and
polished diamonds when imported by the manufacturer and exporter of such cut
and polished diamonds,
Handbook of Procedures (Volume-I) means Hand-book of Procedures (Volume-I) notified by the

Government of India in the Ministry of Commerce and Industry published in the Gazette of India,
Extraordinary, Part-I, Section-1 vide Public Notice No. 1/2009-2014 dated the 27th August, 2009,
as amended from time to time.
(i)
(ii)
the whole of the duty of customs leviable thereon which is specified in the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975);
the whole of the additional duty leviable thereon under section 3 of the said
Customs Tariff Act:
Provided that goods imported under this notification are used for the manufacture of gold,
silver or platinum jewellery or the cut and polished diamonds, as the case may be, for exports by
the holders of the said Replenishment Authorisation.
ANNEXURE-I
_________________________________________________________________________________________________________________
Sl.No. Description of goods for exporters of Gems and Jewellery
______________________________________________________________________________________________________________
1.
Special Industrial Adhesives or Gums

2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
v954
Master Alloys (used in gold jewellery for mixing in gold)

Gravar, files and rotary burs or files
Investment powder
Rhodium and plating salts
Wakes.
Enamels for Jewellery
Soldering Blocks/Plates Non Azebeztoz
Tubes, Ceramic Plates, crucibles, lids, insulation for electric/electronic furnaces
Elements, induction coils, thermocouples for electric/electronic furnaces/casting machines
Solders, solder powders, solder pastes or precious and non-precious metal alloys
Dies, Jigs, tools for chain making, hammering, facetting, welding/brazing, M/c/presses.
Small tools, burrs, abrasives that operate on micro motors or hand held motors.
Molds for hydraulic/pneumatic press
Propriety Precious and Non-Precious salts, baths, brightners, replenishers, additives and
compounds for electroplating.
All sorts and forms of media, compounds, chemical formulations proprietary/non
proprietary for polishing burnishing, clearning jewellery.
Master alloys for making carat gold jewellery mainly constituting silver, copper, Zinc,
Palladium and other adhesives in small quantity.
Master alloys for making silver jewellery
Master Alloys for making solders and Gold and Silver jewellery.
All kinds of rubbers for making molds -vulcanised, unvulcanised or semi-vulcanised
Silicon rubber/resin compounds for making molds
Fluxes, heat guard/shields compounds, pickles, salts for annealing salt baths.
Grinding wheels, buff wheels of all kinds for polishing
Anodes for electroplating, special platinised titanium
All forms of media and tools required for texturing jewellery.
Tags and labels, security censor on card, staple wire and poly bags.
______________________________________________________________________________________________________________
ANNEXURE-II
______________________________________________________________________________________________________________
Sl.No. Description of goods for exporters of cut and polished Diamonds
______________________________________________________________________________________________________________
1.
Special Industrial Adhesives
2.
Gums and Solution
3.
Synthetic Diamond Powders
4.
Diamond Scaifes
5.
Collets for E.G.S. Sticks
(5.5 mm) BS/001/009
6.
Dovetail HSS Grief for Top
7.
Spare Box for bottom and Top Tang
8.
Spare for all types of dops.
9.
Collect Angles Flat 35 and 41
10.
E.G.S. Bearing Small Gear
11.
E.G.S. Bearing Big Front
12.
E.G.S. Collect Cap
13.
L.P. Claw
v955
14.
L.P. Tang (Stud and Screw)
15.
L.P. Honder
16.
Emery Carving Stick - G- 80
17.
Wass Cover
18.
Cement for Table Polishing
19.
Anti Corrosion Liqued
20.
Bauxilite Powder No. 80
21.
Carbolin Liquid for Polishing
22.
Tube lights only for gem testing lamp
23.
Marking Pen
24.
Sawing Blades
25.
Steel Pots and Pins
26.
Pots for Semi automatic Machine
27.
Diamond Powder
28.
Sawing Rubber Pads
29.
Q-Switch
30.
Yak Road and flow Tube
31.
Laser Lamp and Flow Tube
32.
Lens (46/58/77 mm)
33.
Axis Screw
34.
Guides with strips and bearing set
35.
Mirror
36.
Coated diamond (Board)
37.
Tags and labels, security censor on card, staple wire and poly bags
______________________________________________________________________________________________________________
2.
The notification of the Government of India in the Ministry of Finance, Department of
Revenue, No.79/96-Customs, dated the 8th October, 1996 (G.S.R. 456(E), dated the 8th October,
1996), is hereby rescinded.

Exemption to cut and polished diamonds and Gem Stones, as the case may be, when imported
into India by the holders of Diamond Imprest Licences
[Notfn. No. 42/99-Cus., dt. 28.4.99 as amended by Notfn. Nos. 64/02, 87/04 dt. 6.9.2004,
106/09]
so to do, hereby exempts the cut and polished diamonds and Gemstones falling under Chapter 71
of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) hereinafter referred to as the said
Act, upto five per cent of the Free on Board (FOB) value of the preceding financial year of the
exports of cut and polished diamonds or studded Jewellery, as the case may be, when imported
into India by the holders of Diamond Imprest Licences issued under para 4.4.16 read with para
4.4.16. 1 of the Foreign Trade Policy, or by the holders of Gem & Jewellery Replenishment
Authorization referred to in Paragraph 4A. 4 of the Handbook of Procedures (Volume-I) referred
to in para 4.58 of the HOP, as the case may be, from the whole of the duty of customs leviable thereon
under the First Schedule to the said Act and from the whole of the additional duty and special
additional duty, if any, leviable thereon under section 3 and section 3A respectively of the said
v956
Act, subject to the following conditions, namely:(i)

the importer, in case of cut and polished diamonds, shall have any status of Star Export
House as categorized in para 3.5.2 of the Foreign Trade Policy and in respect of the goods imported,
the importer is the actual user within the meaning of para 9.5 of the Foreign Trade Policy;
(ii)
the maximum weight of any individual piece, in a consignment, of cut and polished
diamonds so imported shall not be more than 25 cents or 1/4th of a carat and the entitlement of
exemption under this notification shall not be allowed to be carried forward;
(iii) the importer executes a bond in such form and for such sum as may be specified by the Assistant
Commissioner of Customs undertaking (a)
to re-export the goods so imported within one year from the date of import or
during such extended period as the Assistant Commissioner of Customs may
allow;
(b)
to pay on demand duty of customs as leviable and the penalty and fine, if any,
on the quantity of diamond and gemstones which are not exported, within the
specified period of one year or extended period under (a) above, as the case may
be.
Explanation.- for the purposes of this notification,(i) Foreign Trade Policy means Foreign Trade Policy, 2009 - 2014 notified by
the Government of India in the Ministry of Commerce and Industry
published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub
section (ii) vide notification No. 1/2009-2014, dated the 27th August, 2009,
as amended from time to time.;
(ii) Handbook of Procedures (Volume-I) means Handbook of Procedures
(Volume-I) notified by the Government of India in the Ministry of Commerce
and Industry published in the Gazette of India, Extraordinary, Part-I,
Section-1 vide Public Notice No. 1/2009-2014 dated the 27th August, 2009,
as amended from time to time.
(iii) cut and polished diamonds shall include semi-processed diamonds, halfcut diamonds and broken diamonds in any form.

R.
v957
PASS BOOK SCHEME OF EXIM POLICY 1992-1997:

Exemption to materials imported into India, against a Self Declared Pass Book issued in terms
of para 54 of the Export and Import Policy April 1992 to March, 1997.
[Notfn. No. 299/92-Cus., dt 30.11.1992 as amended by Notifn. Nos. 141/93, 183/93,105/94, 137/
94, 181/94, and 101/95.]
so to do, hereby exempts materials imported into India, against a Self Declared Pass Book issued
in terms of para 54 of the Export and Import Policy, 1st April, 1992 - 31st March, 1997, from the whole
Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty leviable thereon under section
3 of the said Customs Tariff Act, subject to the following conditions, namely:(i)
that the materials imported are covered by a Self Declared Pass Book (hereinafter referred
to as the said Pass Book), issued in the format prescribed under Annexure II to the Public
Notice of the Government of India in the Ministry of Commerce, No.37/92-97, dated the
12th August, 1992 as amended from time to time;
(ii)
produces proof of having executed a bond or a legal undertaking before

the Licensing Authority concerned, for complying with the conditions of this
Notification; and
(b)
makes a declaration before the Assistant Commissioner of Customs binding

himself to pay on demand an amount equal to the duty leviable but for the
exemption, on the imported materials in respect of which the conditions specified
in this Notification have not been complied with;
Provided that a bond or a legal undertaking and the declaration shall not
be necessary in respect of imports made after discharge of export obligation
in full, as evidenced by endorsement of Licensing Authority in the said Pass
Book;
(iii)
that the said Pass Book is produced before the proper officer of Customs at the time
of clearance of imported goods out of Customs control;
Provided that no such imported materials shall be permitted clearance under this
Notification unless a debit entry has been made, in the said Pass Book, by the proper
officer of Customs;
(iv)
Kandla, Mangalore, Marmgoa, Madras, Nhava Sheva, Paradeep, Tuticorin and
Vishakapatnam or through any of the airports at Ahmedabad, Bangalore, Bombay,
Calcutta, Delhi, Jaipur, Varanasi, Srinagar, Trivandrum, Hyderabad and Madras, or
v958
through any of the Inland Container Depots at Bangalore, Coimbatore, Delhi, New
Gauhati Goods Shed, Moradabad, Ludhiana and Hyderabad:
conditions as may be specified by him, permit imports and exports from any other sea
port, airport, land customs station or inland container depot;
(v)
that the export obligation is discharged, within two years of issue of the said Pass Book
or within such extended period as may be granted by the Director General of Foreign
Trade, by exporting goods manufactured in India in respect of which -
(a)
no input stage credit is obtained under rule 56A or 57A of the Central Excise Rules, 1944
(hereinafter referred to as the said Rules);
(b)
facility under rule 191 A or 191B as in force immediately before the 1st October, 1994, or
rule 12(1)(b) or rule 13(1)(b) of the said rules, has not been availed; and
(c)
drawback has not been claimed either under section 74 of the Customs Act, 1962 or
Customs and Central Excise Duties Rules, 1971in case the said Pass Book has been issued
without quantity restrictions for each of the items of import.
Provided that this restriction shall not apply to grant of drawback of Central Excise Duties
paid on inputs not appearing in the said Pass Book in cases where the said Pass Book has
been issued with quantity restriction on each of the items of import;
Provided further that in a case where the said Pass Book has been issued with quantity
restriction on each of the items of import and any item included in the said Pass Book is
not imported duty free, the drawback of both Customs and Central Excise duties on such
item shall be admissible only after the Pass Book is modified by the Licensing Authority
to delete that item from the said Pass Book;
(vi)
in discharge of export obligation, before the export obligation under the said Pass Book
has been discharged and export proceeds realised:
Provided that exempt material may be transferred to supporting manufacturer whose
name is entered in the said Pass Book ;
Provided further the Acetic Anhydride in respect of which the benefit of this notification
is claimed shall be utilised by the importer in his own factory or in the factory of any other
manufacturer indicated in the said pass book even after discharge of export obligation and
realisation of export proceeds.
Explanation :(i)
In this Notification -
Export and Import Policy April 1992 - March 1997 means the Export and Import Policy
1 April 1992 - 31 March 1997 published vide Public Notice of the Government of India
in the Ministry of Commerce No.1-ITC(PN)/92-97, dated the 31st March, 1992 as amended
from time to time;

(ii)
(iii)
v959
the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer
authorised by him to grant licence under the said Act;
Materials means:(a)
raw materials, components, intermediates, consumables, parts and computer
software required for manufacture of export product;
(b)
(c)
Provided that nothing contained in this notification shall apply to

import of Acetic Anhydride; against pass books issued after 24th November,
1993 except where such pass book together with the quantity required for
manufacture of the export product mentioned therein have been issued with the
approval of Advance Licencing Committee in the office of the Director General
of Foreign Trade.
spares and mandatory spares, within a value limit of 5% of the C.I.F. value of
the Pass Book issued upto 31st March 1993, which are required to be exported
along with the export product; and

Exemption to Goods imported against a Pass Book issued by the designated authority under
paragraph 54 of the Export and Import Policy 1992-97.
[Notfn. No. 104/95-Cus., dt. 30.5.1995 as amended by Notfn. Nos. 55/95, 33/96, 81/96,
24/97 and 12/99]
public interest so to do, hereby exempts goods imported into India from
(i)
(ii)
the whole of the duty of customs leviable thereon which is specified in the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975); and
the whole of the additional duty leviable under section 3 of the said Customs Tariff Act,
where specifically claimed by the importer.

That the importer has been issued a Pass Book by the designated authority
under paragraph 54 of the Export and Import Policy (hereinafter referred to as said Pass Book).
(2)
The importer has been permitted credit entries of the amounts equal to basic
customs duties on the inputs used in the products exported by the importer as verified by an
Provided that credit shall not be allowed by the designated authority in respect of goods
exported under a claim for drawback or in discharge of export obligation against a licence
issued under Duty Exemption Scheme contained in Chapter VII of the Export and Import Policy
or where export was from a port or airport or Inland Container Depot other than the ports or airports
or Inland Container Depots at Bombay, Nhava Sheva, Calcutta, (including the land Customs Station
at Petropole) Madras or Delhi.
v960
Provided further that such credit (i)

shall be admissible only in respect of the import items (hereinafter referred to as the inputs)
which are specified with quantity restrictions in the standard input-output norms
published in the Hand-book of Procedures, Vol. II, by the Government of India in the
Ministry of Commerce vide Public Notice No.121 (PN)/92-97 dated the 31st March, 1992,
as amended from time to time (hereinafter referred to as the said norms), and which inputs
are declared by the exporter to have been actually used in the product exported;
(ii)
shall be admissible only where the export product is declared and if necessary proved to
the satisfaction of the Assistant Commissioner of Customs to have been manufactured
out of inputs of prime quality, except where the said norms allow import of scrap or waste;
(iii)
shall be allowed,-
(a)
at the rate of customs duties chargeable under the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975) read with notifications, if any, issued under section 25 of the said
Customs Act on the inputs as if the inputs were imported on the date on which the order
permitting the clearance and loading the Export product was made by the proper officer
of the Customs under section 51 of the said Customs Act;
(b)
where duties of customs are chargeable on any input by reference to its value, such value
shall be determined by proceeding sequentially through the following methods, namely:the value shall be deemed to be the price at which the same or similar inputs, known to
be usable in the export product were imported at the place of exportation of such export
product within 90 days prior to such export, or
the price at which inputs of like kind were imported anywhere in India within 180 days prior
to the export by the pass book holder himself or by any other person, or
the price at which such inputs were exported from India within 90 days prior to the date
of exports; or
the price published in a contemporary reputed journal which regularly publishes
international prices of such inputs; or
the price arrived at by following any other reasonable method which the Assistant
Commissioner of Customs or Deputy Commissioner of Customs may deem fit.
(I)
(II)
(III)
(IV)
(V)
(iv)
shall not be allowed in case the total value of inputs in respect of which credit is claimed
exceeds 75% of the F.O.B. value of the products exported, unless otherwise permitted by a general
or special order by the Director General of Foreign Trade, in the Ministry of Commerce, or any other
officer authorised by him.
(3)
The said Pass Book is produced before the designated authority for debit of the duties
leviable on the goods but for exemption contained herein:
Provided that exemption from duty shall not be admissible if there is insufficient credit
in the said Pass Book for debiting the duty leviable on the goods but for this exemption.
(4)
The said Pass Book shall be valid for credits by the designated authority for two years
from the date of issue thereof and any credit in the said Pass Book if not utilised within
three years from the date of its issue shall lapse.
v961
Provided that where the export has been effected upto and including, 31st March, 1997,
and credit in the pass-book has not been granted, the pass-book shall be valid for credit
upto and including 31st March, 1999.
(5)
The said Pass Book or the credit allowed therein shall not be transferable to any other
person.
(6)
where the importer does not claim exemption from the additional duty of customs leviable
have availed the exemption from the duty specified in the First Schedule to the said
Customs Tariff Act for the purpose of calculation of the said additional duty of customs.
Explanation:- Export and Import Policy means the Export and Import Policy 1 April 1992 - 31
March 1997 (Revised Edition : March 1995) published vide notification of the Government of India
in the Ministry of Commerce No.1 (RE-95)/92-97 dated the 31st March, 1995.

S.
v962
EXPORT ORDER FOR JOBBING:

Exemption to goods imported for execution of an export order for jobbing
[Notifn. No.32/97-Cus. dt.1.4.97 as amended by Notifn. Nos. 1/99, 50/99, 89/99 and 105/03].
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act
1962 (52 of 1962) and in supesession of the notification of the Government of India in the Ministry
of Finance (Department of Revenue) No. 81/95-Customs, dated the 31st March, 1995, the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the
goods imported into India from the whole of the duty of Customs leviable thereon which is
specified in the first Schdule to theCustoms Tariff Act, 1975 (51 of 1975) and from whole of the
additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the
following conditions, namely:(i)
that the goods are imported for execution of an export order placed on the importer by
the supplier of goods for jobbing;
(ii)
that the goods so imported, including resultant products, are re-exported to the supplier
of the goods or to any other person which the said supplier may specify within six
months from the date of clearance or within such extended period as the Assistant
Commissioner or Deputy Commissioner of Customs of Customs may allow:
Provided that where the goods are in the nature of patterns drawings, jigs, tools, fixtures,
moulds, tackles and instruments, such goods may be allowed by the Assistant
Commissioner of Customs or Deputy Commissioner of Customs to be retained subject
to payment of customs duties leviable as on the date of import without allowing any
depreciation except for items specified in the negative list of import in the Export and
Import Policy for which the impoter shall obtain and produce, necessary permission in
terms of paragraph 7.12(v) of the Export and Import Policy:
Provided further that the wastage arising during the process of jobbing, as determined
in terms of Standard Input-Output norms published by the Government of India in the
Ministry of Commerce in the Handbook of Procedure (Vol.2) vide Public Notice No.2/
(PN)/1997-2002, dated the 31st March, 1997 and to where such Standard Input-Output
norms for the resultatnt product have not been published, the satisfaction of the Assistant
commissioner of customs or Deputy Commissioner of Customs and Central Excise shall
be disposed off in the manner as may be specified by the said Assistant Commissioner
of Customs or Deputy Commissioner of Customs and Central Excise;
(iii)
that the goods are utilised only for the discharge of export obligation and no part thereof
shall be sold, loaned, transferred or otherwise used or disposed of;
(iv)
that the FOB value of the resultant products exported is at least 10% more than the
C.I.F. value of all goods imported in relation to the said resulant products:
Provided that where the resultant products are textile and clothing goods falling under
chapters 50 to 63 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the
value addition under this condition shall be of any positive value;

(v)
v963
that the jobbing is undertaken in accordance with the procedure set out in the Customs
(Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods)
Rules, 1996;
Provided that where the jobbing is to be undertaken by or through cottage industry
without being confined to any specific premises, the importer shall execute a bond with
Assistant Commissioner of Customs or Deputy Commissioner of Customs binding
himself to pay on demand an amount equal to the duty leviable on the goods imported
but for the exemption contained herein, in respect of which the conditions specified in
this notification have not been complied with together with interest at the rate of fifteen
percent per annum from the date of clearance of goods;
(vi)
(vii)
cochin, Kandla, mangalore, Marmagoa, Madras, Nhava Sheva, Paradeep, Tuticorin and
Visakhapatnam or through any of the airports at Ahmedabad, Bangalore, Bombay,
Varanasi or through any of the Inland container Depots at Bangalore, Coimbatore,
Delhi, Gauhati, Hyderabad, Kanpur, Ludhiana, Moradabad, Pimpri (Pune) and Pitampur
(Indore):
conditions as may be specified by him, permit import and export through any other sea
port, airport, or Inland Container Depot or through a land customs station.
that the goods being imported are not prohibited items specified in the ITC (HSClassification of export and import) as declared by the Govt. of India the Min. of Commerce.
Explanation.(i)
(ii)
In this Notification, "Export and Import Policy" means the Export and Import Policy 1 April
1997 - 31 March 2002, published vide notification of the Government of
India in the Ministry of Commerce No. 1/1997-2002, dated the 31st March,
1997 or the Export and Import Policy April, 2002 - March 2007, published
vide notification of the Government in the Ministry of Commerce & Industry
(Department of Commerce) No.1/2002-07, dated 31st March, 2002.
"Goods" means raw materials, components, intermediates, semifinished goods,
consumables, parts, packing materials inlcuding hangers for garments, patterns,
drawings, jigs, tools, fixtures, moulds, tackles, instruments, and computer
hardware and software, as are directly related to the export order and supplied
free of cost by the foreign buyer.
v964

T.
SAMPLES FOR EXECUTING OR SECURING EXPORT ORDERS:

Exemption to Commercial samples and advertising materials and price lists imported in
accordance with the International Convention drawn up at Geneva on 7.11.1952 and for
export order.
[Notfn. No. 154/94-Cus. dt. 13.7.1994 as amended by Notfn. Nos. 100/95, 101/95, 75/97, 86/
99 28/03, 50/05, 21/06, 74/07, 62/08, 109/09, 16/10]
public interest so to do, hereby exempts goods (hereinafter referred to as the said goods) of the
description specified in column (2) of the Table hereto annexed and falling within the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the
whole of the duty of customs leviable thereon which is specified in the said Schedule and
from the whole of the additional duty leviable thereon under section 3 of the second mentioned
Act subject to the conditions, if any, laid down in the corresponding entry in column (3) thereof.
TABLE
_________________________________________________________________________________________________
Conditions
__________________________________________________________________________________________
1
2
3
_________________________________________________________________________________________________
1.
Samples
2.
Price Lists
3.
Commercial samples
The samples are exempt from import duties

under and in accordance with the
International Convention to facilitate the
importation of Commercial Samples and
Advertising material drawn up at Geneva
and dated the 7th day of November, 1952.
The price lists are supplied free of charge
and are exempt from import duties under
and in accordance with the Convention
mentioned against S.No. 1 above.
(i)
The said goods have been imported as personal baggage by bona
fide commercial travellers or
businessmen or imported by post
or by air;
(ii)
The importer produces his
Import Export Code Number at
the time of importation;
(iii)
The said goods are clearly
marked as samples;
(iv)
The import of the said goods
does not exceed Rs.3,00,000
v965
(three Lakh) in value or 50 units
in number, within a period of
twelve months; and
Provided that where the samples
relating to gem and jewellery industry are
imported by exporters of gem and
jewellery, the import of said sample shall
not exceed value ofRs. 3,00,000 (Three
lakhs) or 0.25% of average value of three
immediately precedingyears exports
whichever is lower,and such samples shall
not exceed 15 units in number, within a
period of twelve months subject to the
condition that the importer produces a
certificate from the Gem and Jewllery
Export Promotion Council certifying the
value of export made during three
immediately preceding years and also the
value and quantity of goods already
imported under this notification during
the last twelve months.
(v)
The importer at the time of
importation(A)
declares that (a) the samples have been
imported into India solely for
the purpose of being shown in
India for the guidance of
exporters for securing or
executing an export order;
(b) the total import value of
sample does not exceed Rs
3,00,000 (Three lakhs) or 0.25%
of average value of three
immedia-tely precedingyears
exports whichever is lower, in
the case the sample is related to
gem and jewellery industry
imported by exporter of gem and
jewellery, as the case may be
and Rs 1,00,000 (One Lakh) in
case of any other import of
commercial samples and such
sampleshall not exceed 50 units
in number, within a period of last
twelve months; and.
(B)
Produces an undertaking to the
Assistant Commissioner of
Customs or Dy. Commissioner of
v966
4.
Prototypes of engineering goods

imported as samples for executing
or for use in connection with
securing export orders
(i)
(ii)
(iii)
(iv)
5.
Bona fide commercial samples and

prototypes
(i)
(ii)
Customs to pay the duty leviable

on the said goods but for the
exemption contained herein, if
the declaration under clause (A)
if found to be false.
The importer produces a certifificate from the Export Promotion
Council concerned with the
particular export or the Trade
Development Authority to the
effect that the samples are
required for executing or for use
in connection with securing
export orders;
where the value of a sample
does not exceed Rupees ten
thousand the same shall be
rendered useless as merchandise
by any suitable process and
where this is not possible they
are re-exported within a period
of nine months of import or such
extended period as may be
allowed by the Asstt.
Commissioner of Customs or
Dy. Commissioner of Customs;
where the value of a sample
exceeds Rupees ten thousand the
same shall be re-exported within
a period of nine months of import
or such extended period as may
be allowed by the Assistant
Collector of Customs or Dy.
Commissioner of Customs and
the importer shall execute a bond
in such form and for such sum
and with such surety as may be
prescribed by the Assistant
Commissioner of Customs, or
Dy. Commissioner of Customs
for the purpose of enforcing
conditions (ii) and (iii), as the
case may be.
the said goods have been impor
ted by post or in an aircraft or by
or by courier service;
the value of the said samples or
prototypes does not exceed
v967

(iii)
rupees ten thousand, and

the said goods have been
supplied free of charge.
Explanation:- For the purposes of condition (ii), postal charges or the air-frieght shall not be
taken into account for determining the value limit of rupees ten thousand.
U.
TARGET PLUS SCHEME :

Exemption to goods when imported to India against a duty credit certificate issued under
the Target Plus Scheme:
[Notfn. No. 32/05-Cus., dt.8.4.2005 as amended by Notifn. No.46/05, 77/05, 97/05, 41/06,
63/07, 116/07, 63/08, 19/09, 105/09, 123/09, 93/10, 37/12, 40/12, 50/12, 4/13]
In exercise of the powers conferred by sub-section (1) of section 25 of the dated the 8th
April, 2005 Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby exempts , (i)
(ii)
the goods specified in para 3.7 of the Foreign Trade Policy and in serial number
509 of notification number 21/2002-Customs dated 1.3.2002, in case they are
imported by the status holders of marine sector;
the goods specified in para 3.7 of the Foreign Trade Policy in case they are
imported by the status holders of other sectors;
when imported into India against a Duty Credit Certificate (hereinafter referred to as the said
certificate) issued under paragraph 3.7 of the Foreign Trade Policy) from.
(a)
(b)
(1)
(2)
(3)
Customs Tariff Act 1975 (51 of 1975); and
Tariff Act,subject to the following conditions, namely :that the benefit under this notification shall be available only in respect of duty credit
certificate issued under the said Scheme to a Star Export House on the basis of
incremental growth in FOB value of exports made during the financial year 2004-05
over the exports made during the financial year 2003-04;
that the said certificate has been issued to a Star Export House by the licensing authority
of the duties leviable on the goods, but for this exemption:
credit in the said certificate for debiting the duties leviable on the goods, but for this
exemption;
v968
Provided that where the goods are imported by a merchant exporter having
supporting manufacturer(s) whose name and address is specified on the said certificate,
the said goods may be utilised by the said supporting manufacturer(s);
(4)
that in respect of capital goods, office equipment and professional equipment, a certificate
from jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner
of Central Excise, as the case may be, is produced confirming installation and use of
goods in the importers factory or premises within six months from the date of import or
within such extended period as the Deputy Commissioner of Customs or Assistant
Commissioner of Customs may allow :
Provided that in respect of units which are not registered with the central excise,
the said installation certificate may be issued by an independent Chartered Engineer;
Provided further that where the capital goods, office equipment and
professional equipment, are imported by a merchant exporter having supporting
manufacturer(s), the goods may be installed in the factory or premises of the said
supporting manufacturer(s);
(5)
Sikkim, Kolkata, Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Chennai,
Nhava Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra,
Nagapattinam, Okha, Bedi including Rogi-Jamnagar, Muldwarka, Porbander, Dharamtar,
Vadinar and Haldia (Haldia Dock Complex of Kolkata Port), Krishnapatnam and Ennore
(Tamil Nadu) and Karaikal (Union territory of Puducherry)or through any of the airports
Talegoan (District Pune), Dhannad Rau (District Indore),Kheda (Pithampur, District Dhar),

Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu)Marripalem Village

Kanchipuram District, Tamil Nadu, Anaparthy, (Andhra Pradesh), Salem, Malanpur,
Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur, Dadri, Tuticoin, Kundli, Bhadohi, Raipur
and Loni (District Gaziabad) or through the Land Customs Station at Ranaghat,
Changrabandha or Special Economic Zones as specified in the notification issued under
Section 76A of the said Customs Act;
v969
(6)
(7)
duty leviable under section 3 of the said Customs Tariff Act against the amount debited
in the said certificate.
2.
The following categories of exports shall not be counted for calculation of export
performance or for computation of entitlement under the scheme (i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
export of imported goods covered under para 2.35 of the Foreign Trade Policy
or exports made through transhipment;
export turnover of units operating under SEZ/EOU/EHTP/STP/BTP; Schemes
or products manufactured by them and exported through DTA units;
deemed exports (even when payments are received in Free Foreign Exchange
and payment is made from EEFC account);
service exports;
exports of rough, uncut and semi-polished diamonds and other precious stones
exports of gold, silver, platinum and other precious metals in any form,
including plain and studded jewellery;
Export performance made by one exporter on behalf of another exporter.
3.
The Target Plus Scheme may be re-notified for subsequent years with such modifications
as are necessary.
Explanation, - In this notification (i)
(ii)
(iii)
(iv)
goods means any inputs, capital goods including spares, office equipment, professional
equipment, office furniture, and agricultural products listed in Chapters 1 to 24 of the
First Schedule to said Customs Tariff Act as may be notified by DGFT from time to
time, which are freely importable under the Foreign Trade Policy;
Trade Policy;
Foreign Trade Policy" means the Foreign Trade Policy 2004-2009, published by the
Government of India in the Ministry of Commerce and Industry vide notification No.1/
2004, dated the 31st August, 2004 as amended from time to time;
licensing authority means the Director General of Foreign Trade appointed under
or an officer authorised by him to grant a license under the said Act.
II.
970
IMPORTS FROM PREFERENTIAL AND/OR DEVELOPING

AREAS AND SPECIFIED COUNTRIES
Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules,
1976.
[Notfn. No.430/76-Cus., dt.1.11.1976 as amended by Notfn. Nos.64/78, 22/79, 192/81 and 30/95
(N.T)]
The Central Government makes the following rules, namely:1.
Short title and commencement:(1) These rules may be called the Customs Tariff (Determination of Origin of
Goods under the Bangkok Agreement) Rules, 1976.
(2) They shall come into force on the date of their publication in the Official
Gazette.
2.
Application.
These rules shall apply to goods consigned from Member States which have ratified the
Bangkok Agreement.
3.
Definitions:In these rules, unless the context otherwise requires:

(a) Bangkok Agreement means the First Agreement on Trade Negotiations
among Developing Member Countries of the Economic and Social Commission for
Asia and the Pacific.
(b) Exporting Member State means the Member State from which the goods,
in respect of which Special Tariff Concession under the Bangkok Agreement has been
claimed, are consigned.
(c) Member State means the country which has ratified the Bangkok
Agreement;
(d) Special Tariff Concession, in relation to any goods means the exemption
granted under the notifications of the Government of India in the Department of
Revenue and Banking or in the Ministry of Finance, Department of Revenue, as the
case may be, No.431-Customs, dated the 1st November, 1976, No.-63-Customs, dated
1st April, 1978, No.21-Customs dated the 27th January, 1979, and Notifn. No. 191-Cus.,
dated 14.8.81, for the time being in force, from payment of the duty of Customs leviable
under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(e) words and expressions used in these rules, and not defined therein but
defined in the Customs Act, 1962 (52 of 1962), shall have the meanings, respectively,
assigned to them in that Act.
4. Determination of origin:
No goods shall be deemed to be the produce or manufacture of a Member State
unless the proper officer is satisfied that the condition specified in the Schedule to these rules
are complied with in relating to such goods.
971
5. Claim at the time of importation: The owner of the goods shall;

(a)
makes a claim, at the time of importation, that the goods are the produce or manufacture
of the Member State from which they are imported and such goods are eligible for
Special Tariff Concession; and
(b)
produce the evidence prescribed in the Schedule to these Rules.

SCHEDULE
(See rules 4 and 5)
1.
Goods imported into India from a Member State will be eligible to Special Tariff
Concession, subject to the following conditions, namely:(i) where the goods are claimed to have been wholly produced within the
territory of an exporting Member State, such goods have been so produced within such
territory;
(ii) where the goods are claimed to have been wholly or partially manufactured
within the territory of an exporting Member State:
(a) such goods have been so manufactured and the final process of
manufacture has been performed within the aforesaid territory;
(b) the expenditure on goods produced and labour performed within
the territory of the exporting Member State in the manufacture of the goods
is not less than fifty per cent of the ex-factory or ex-works cost of the goods
in their finished state:
Provided that the goods which comply with the origin requirements
in the exporting Member State as originating from any other Member State
or Member States and which are used in the exporting Member State as
inputs for the finished goods eligible for preferential treatment in a
Member State not being any of the Member States referred to above, shall
be considered in the said Member States as a product originating from the
exporting Member State where the last process of manufacture of the finished goods had taken place.
Explanation: Expenditure on goods means the cost to the manufacture of
the goods at the factory or works including containers.
2.
Any one or more of the following operations or processes shall not, by themselves,
constitute the final process of manufacture
(a) Packing;
(b) mixing;
3.
(e) splitting into lots;

(f) sorting and grading;
(c) bottling;
(g) marking;
(d) labelling;
(h) putting up into sets.
The ex-factory or ex-works cost shall include the cost of containers and other forms
of interior packing ordinarily sold with the goods when they are sold in retail or
wholesale and the cost of exterior packing but shall not include -
972
(i) any charges or expenses incurred subsequent to the manufacture of the

said goods; and
(ii) any taxes paid in the exporting Member State on the finished goods or on the
inputs used in the manufacture of the finished goods.
4.
When determining the origin of goods, expenditure on goods incurred in the exporting
Member State shall include inter alia expenses incurred in respect of energy or fuel or
plant and machinery or tools in the production or manufacture of goods which the
exporting Member State and of materials used in the maintenance of such plant and
machinery and of such tools.
5.
(1) Each unit of goods in consignment shall be considered separately.

(2) For purposes of sub-paragraph (i) (a) tools, parts and accessories which are imported with the goods and the
price of which is included in that of the goods or for which no separate charge is made
shall be considered as forming a whole with the goods, provided they constitute the
standard equipment customarily included in the sale of goods of that kind;
(b) in cases not falling under clause (a), goods shall be treated as a single unit if
they are treated so for purposes of assessing duties of Customs.
(3) Unassembled or disassembled goods which are imported in more than one consignment because it is not feasible for transport or production reasons to import such
goods in a single consignment shall, if the importer so requests, be treated as one
article, if they are so treated for purposes of assessing duties of Customs.
6.
(i) A claim that goods shall be accepted as eligible to Special Tariff Concession
shall be supported by an appropriate certificate of origin given by a Governmental
authority or an authorised body nominated by the exporting Member State and
notified to the Government of India.
(ii) The form of certificate of origin shall be as prescribed in the Annexure appended to this Schedule.
ANNEXURE
(See Paragraph 6(2) of the Schedule)
Form of Certificate of Origin of goods eligible for preferential treatment
(To be given by a Governmental authority or an authorised body nominated by the

exporting Member State and to be written, typed or printed in the English language on invoice of
goods).
1.
In the case of goods falling under clause (i) of paragraph 1 of the Schedule to the
Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement)
Rules, 1976, the certificate shall be as follows:
Having been authorised in accordance with the Customs Tariff (Determination of
Origin of Goods under the Bangkok Agreement) Rules, 1976, the undersigned certifies
that the goods described in this invoice have been wholly produced/manufactured
within the territory of (name of the exporting Member States).
973
Place
Date
Signature and Seal
II.
In the case of goods falling under clause (ii) of paragraph 1 of the Schedule to the Customs
Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976,
the certificate shall be as follows:
Having been authorised in accordance with the Customs Tariff (Determination of
Origin of Goods under the Bangkok Agreement) Rules, 1976, the undersigned certifies
that:
(1) the goods described in this invoice have been partially/wholly
manufactured in (name of the exporting Member State);
(2) the final process of manufacture of the goods described in this invoice has
been performed within (name of the exporting Member State) in accordance
with the requirements of paragraphs 1 and 2 of the Schedule to the Customs Tariff
(Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976;
(3) the expenditure on all goods produced and labour performed within the
territory of (name of the exporting Member State) in the manufacture of the
goods described in this invoice is not less than fifty per cent of the ex-factory or exworks cost of the goods in their finished state;
(4) the goods originating from [name(s) of the Member States/
which have been used in the manufacture of the goods described in this invoice,
satisfies the requirements of origin (name of the exporting Member States)
as required under the Bangkok Agreement.
Place
Date
Signature and Seal

Extent of Tariff Concession on specified goods imported from P R China, Bangladesh, Korea R
P or Sri Lanka under Bankok Agreement
[Notfn. No.72/05-Cus., dt.22.7.2005 as amended by 69/06, 89/06, 134/06, 121/11].
1962 (52 of 1962), and in supersession of the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 26/95-Customs, dated the 16th March, 1995,
the Central Government, being satisfied that it is necessary in the public interest so to do,
hereby exempts the goods of the description specified in column (3) of the Table hereto annexed
and falling under the Chapter, Heading No., Sub-heading No. or Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and specified in the corresponding entry in
column (2) of the said Table, (a) in the case of goods specified in Part A of the said Table, when imported into India
from a country listed in APPENDIX I ; or
974
(b) in the case of goods specified in Part B of the said Table, when imported into India
from a country listed in APPENDIX II,
from so much of that portion of the applied rate of duty of customs as is specified in the
corresponding entry in column (4) of the said Table:
Provided that the importer proves to the satisfaction of the Deputy Commissioner of
Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of
which the benefit of this exemption is claimed are of the origin of the country listed in the said
APPENDIX I or APPENDIX II, as the case may be, in accordance with the Rules of Determination
of Origin of Goods under the Asia Pacific Trade Agreement (formerly known as the Bangkok
Agreement) Rules 2006 published in the notification of the Government of India in the Department of Revenue No. 94/2006-Customs (N.T.), dated the 31st August, 2006.
Explanation. - For the purposes of this notification, applied rate of duty means the
standard rate of duty specified in the First Schedule to the said Customs Tariff Act, 1975 in
respect of the goods specified in the said Table, read with any other notification for the time being
in force, issued in respect of such goods under sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962), but not including the notifications of the Government of India in the Ministry of
Finance (Department of Revenue), Nos. 236/89-Customs, dated the 1st September, 1989, 105/99Customs dated the 10th August, 1999, and 26/2000-Customs dated the 1st March 2000, 67/2006Customs, dated the 30th June, 2006, and 68/2006-Customs, dated the 30th June 2006.
Table
S. No. Chapter,
Heading No.,
Sub-heading
No., or tariff
item
(1)
(2)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
0301 to 0306
0801 11 00
0907
0908 11 and 0908 12 00
0908 21 00 and 0908 22 00
1513 19 00
1520 00 00
1703
1801 00 00
2504 10
2504 90
2510
2529 21 00
2529 22 00
2613 10 00
2803
2804 61 00
2804 70
2818 10 00
2820 10 00
2825 30
2825 60
2825 70
2825 80 00
(3)
Part A
All goods
All goods
All goods
All goods
All goods
All goods
Glycerine (crude)
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Extent of tariff
concession
(percentage of applied
rate of duty; %)
(4)
100
14
71
14
14
14
71
33
29
29
5
5
20
20
5
14
5
5
5
5
5
5
5
7

25
25A.
2825 90
2852 10 00
25B.
2852 10 00
26
2826 90 00
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
2827 49 00
2835 10
2835 25 00
2901 10 00
2902 19 00
2902 90
2903 31 00 or 2903 39
2903 71 00 to 2903 75 00
2903 99
2905 45 00
2912 41 00
2912 49
2914 29
2914 50 00
2914 69
2915 50 00
2915 90
2916 12
2916 16 00 and 2916 19
2916 36 00 or 2916 39
2921 45
2922 21
2922 49
2926 20 00
2926 90 00
2930 50 00 or 29 30 90
2933 99 00
2934 99 00
3206 11
3209 90
Omitted
3301 29
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
3302 90
3304 10 00
3304 20 00
3304 30 00
3304 91
3304 99
3305 10
3305 20 00
3305 30 00
3306 10
3307 10
3307 90
3401 11
3402 20
3402 90
3407
3506 10 00
3506 99
3507 90
3602 00
3702 44
3801 10 00
3802 10 00
975
All goods
Oxides, hydroxides, peroxides chloride oxides and
chloride hydroxides of mercury
Mercuric salts of nucleic acid and other hetrocyclic
compounds of mercury
All goods other than fluorosilicates of sodium or of
potassium
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than dithiocarbonates (xanthates)
All goods
All goods
All goods
All goods
All goods
Other than essential oils of jasmin, lavander or lavandin
and vetiver
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than instant print films
All goods
All goods
7
7
15
7
7
7
7
15
5
5
5
5
5
71
5
5
5
5
5
5
8
5
5
5
8
8
8
8
8
5
15
15
8
7
7
7
10
10
15
15
15
15
15
15
15
10
15
15
15
12
12
12
10
10
10
10
10
12
14

82
83
84
85
86
87
88
89
90
91
92
93
94
95
3806 90
3808
3808
3809 91
3812 10 00
3812 30
3814
3816 00 00
3823 12 00
3823 13 00
3823 19 00
3823 70
3824 30 00
3821 00 00 or
3824
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
3906 10 10
3906 10 90
3907 10 00
4001 10
4001 21 00
4001 22 00
4001 29
4009 22 00
4009 32 00
4009 42 00
4010 11
4010 12
4011 10
4011 20
4011 30 00
4011 40
4011 50
4011 61 00
4011 62 00
4011 63 00
4011 69 00
4011 92 00
4011 93 00
4011 94 00
4011 99 00
4013
4016 91 00
4016 99 90
4104
4105
4106 21 00
4106 22 00
4303 10
4303 90
4304
4408 90
976
All goods
Insecticide
Fungicides
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
The following goods namely:(a) Ammoniacal gas liquors and spent oxide produced in
coal gas purification, case hardening compound, heat
transfer salts; mixture of diphenyl and diphenyl oxide as
heat transfer medium, mixed polyethylene glycols; salts for
curing or salting, surface tension reducing agents
(b) electroplating salts; water treatment chemicals; ion
exchanger; correcting fluid; precipitated silica and silica
gel; oil well chemical
(c) mixture containing perhalogenated derivatives of acyclic
hydrocarbons containing two or more different halogens
other than chlorine and fluorine; ferrite powder; capacitor
fluids PCB type; dipping oil for treatment of grapes;
Poly brominated biphenyls,poly chlorinated biphenyls,
Poly chlorinated terphenyls, crocidolite; goods of a kind
known as hazardous wastes, phosphogypsum.
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Rubber Mats (other than of a kind used in motor vehicles)
Rubber Rings
All goods
All goods
All goods
All goods
Articles of apparel
All goods
All goods
All goods
5
5
7
5
7
7
7
7
14
14
14
14
7
7
15
15
15
43
20
20
20
15
15
15
15
15
15
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
20
20
20
20
7
7
8
8

132
133
134
135
136
4409
Omitted
Omitted
Omitted
4412
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
4413 00 00
4414 00 00
4415
4417 00 00
4418 10 00
4418 20
4418 71 00, 4418 72 00,
4418 79 00
4418 60 00, 4418 90 00
4419
4420
4421 10 00
4421 90
4802 20
4802
4802 40 00
4802 54
153
4802 58
154
155
156
157
158
159
160
161
162
163
164
165
4805 11 00
4805 19 00
4805 30 00
4805 40 00
4805 50 00
4805 91 00
4805 92 00
4805 93 00
4806 40
4810 13
4810 14
4811 90
166
167
168
169
4814 20 00
4819 30 00
4819 40 00
4823 90
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
5001 00 00
5208 11
5208 12
5208 13
5208 19
5208 31
5208 33
5208 43
5208 51
5208 52
6005 31 00
6005 32 00
6005 33 00
6005 34 00
6005 41 00
6005 42 00
977
All goods
10
All goods,other than plywood, veneered panels and similar

laminated plywood
(a) with at least one outer ply of non-coniferous wood
(b) with at least one ply of tropical wood specified in
Sub-heading Note to Chapter 44 and
(c) containing at least one layer of particle board
All goods
All goods
All goods
All goods
All goods
All goods
Assembled flooring panels
10
All goods
All goods
All goods
All goods
All goods
All goods
Carbonising base paper
All goods
Uncoated paper and paperboard of a kind used for
printing and weighing less than 40 g/m2.
Uncoated paper and paperboard of a kind used for
printing and weighing less than 150 g/m2
Semi-Chemical fluting paper (corrugating medium)
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than floor coverings on a base of paper
or of paperboard, whether or not cut to size
All goods
All goods
All goods
All goods, other than (a) floor coverings on a base of paper
or of paperboard, whether or not cut to size or (b) gummed
or adhesive paper in strips or rolls.
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
10
8
10
10
10
8
10
12
10
10
8
10
29
29
43
29
29
29
29
29
29
29
29
29
29
5
5
5
5
5
5
12
7
14
7
20
20
20
20
20
20
20
20
20
20
20
20
20
20

186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
6005 43 00
6005 44 00
6006 31 00
6006 32 00
6006 33 00
6006 34 00
6006 41 00
6006 42 00
6006 43 00
6006 44 00
6802 21 90
6802 91 00
6804 22
6806 10 00
6809 11 00
6809 19 00
6810 91 00
6902 10
6907
6908
7004 90
7007 11 00
7007 19 00
7007 21
7010 90 00
7013 28 00 or 7013 37 00
7013 49 00
7013 99 00
7016 90 00
7018 90
7019 12 00
7019 19 00
7019 39 00
7019 90
7020
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
7101 22 00
7102 31 00
7102 39
7104 90 00
7105 10 00
7106 91 00
7110 21 00
7113 11
7114 11
7117 90
7202 21 00
7202 29 00
7304
7410 21 00
7615 10 (except 7615 10 40)
7801 99
8101 10 00
8101 94 00
8101 99
240
241
242
243
244
245
246
247
248
8101 96 00
8103 20
8103 90 00
8104 30
8104 90
8106
8108 90
8110 10 00
8110 20 00
978
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Of travertine and alabaster
Of travertine and alabaster
All goods
All goods
Gypsum plaster board
All goods
All goods
All goods
Ceramic Tiles
Ceramic Tiles
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than glass inners for vacuum flasks or for
other vacuum vessels
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
GI/MS Pipes (Seamless tubes)
All goods
All goods
All goods
All goods
All goods
Bars and rods, other than those obtained simply by sintering,
profiles, plates, sheets, strip and foil.
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
20
20
20
20
20
20
20
20
20
20
5
12
5
5
14
14
5
8
57
57
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
8
8
8
8
20
20
29
8
15
7
7
10
10
20
10
10
5
8
10
10
5
5

249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
8110 90 00
8201 40 00
8201 60 00
8201 90 00
8202 10
8202 31 00
8202 39 00
8202 99
8203 20 00
8204 11
8205 20 00
8205 40 00
8205 51
8205 59
8205 70 00
8205 90 00
8206
8207 30 00
8207 40
8207 50 00
8207 90
8208 90
8209
8210 00 00
8211 10 00
8211 92 00
8212 10
8212 20
8213 00 00
8214 10
8214 20
8215 99 00
8301 10 00
8302 42 00
8305 10 00
8308 10
8403 10 00
8412 31 00
8414 80
8414 90
8415 81
8415 82
8415 83
8415 90 00
8416 10 00
8418 10
Omitted
8418 29 00
8421 39
8423 10 00
8425 41 00
8431 43
8431 49
8433 51 00
8441 20 00
8441 30 00
8441 80 00
8446 21
8446 30
8447 20
8447 90
8451 29 00
8451 30
8451 40
8451 50 00
979
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
5
12
12
12
12
12
12
12
12
12
10
10
10
10
10
10
10
15
12
7
5
7
5
12
10
10
10
10
7
10
10
10
7
5
10
10
15
20
5
5
5
5
5
5
20
20
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
5
20
5
20
5
20
25
20
20
20
25
25
25
5
15
15
15
15

314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
8451 80
All goods
8451 90 00
All goods
8452 10
All goods
8452 30
All goods
8454 30
All goods
8464 10, 8486 10 00 or 8486 30 00 Sawing machines
8464 20 00, 8486 10 00,
Grinding or polishing machines
8486 20 00 or 8486 30 00
8467 21 00
All goods
8472 90
All goods other than addressing machines and address plate
embossing machines
8475 29 00
All goods
8477 20 00 or 8486 20 00
Extruders
8480 10 00
All goods
8480 71 00 or 8486 40 00
Injection or compression type moulds for rubber or plastics
8480 79 00
All goods
8481 20 00
All goods
8481 80
All goods
8481 90
All goods
8503
All goods
8504 31 00
All goods
8504 32 00
All goods
8504 33 00
All goods
8504 34 00
All goods
8508 70 00 or 8509 90 00
All goods other than parts of industrial vacuum cleaners
8510 10 00
All goods
8510 20 00
All goods
8510 30 00
All goods
8511 10 00
All goods
8486 10 00, 8486 20 00 or
Induction furnaces
8514 20 00
8515 11 00
Non-electrically heated hand held soldering irons and guns
8522 10 00
All goods
8531 80 00
All goods
8531 90 00
All goods
8532 23 00
All goods
8539 10 00
All goods
8539 21
All goods
8539 39
All goods
8540 20 00
All goods
8543 70 (except proximity cards and All goods
tags, electric fence energiser)
8607 19
All goods
8901 10
All goods
8905 90
All goods
9001 20 00
All goods
9001 50 00
All goods
9001 90
All goods
9002 11 00
All goods
9002 19 00
All goods
9002 90 00
All goods
9003 11 00
All goods
9003 19 00
All goods
9004 10 00
All goods
9004 90
All goods
9005 10 00
All goods
9005 80
All goods
9006 40 00
All goods
9006 52 00
All goods other than cameras of a kind used for recording
documents on microfilms, microfiche or other microforms
9006 53
9006 59
9006 61 00
All goods
980
15
20
15
15
5
20
20
5
5
5
15
15
15
5
15
5
20
20
20
20
20
15
5
5
5
5
5
20
20
7
5
7
5
7
7
7
15
15
20
5
8
10
15
5
10
5
10
7
10
5
7
5
10
10
7
5
5
5

372
373
374
9006 69
9008 50 30
8443
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
406
407
9010 10 00
9018 12
9018 31 00
9018 32
9018 49 00
9020 00 00
9022 12 00
9022 90
9024 10 00
9025 19
9025 90 00
9027 80
9028 90
9029 10
9029 20
9030 33
9030 89
9031 80 00
9032 81 00
9033 00 00
9102 11 00
9201 10 00
9201 20 00
9202 10 00
9202 90 00
9206 00 00
9207 10 00
9207 90 00
9208 10 00
9209 99 00
9209 91 00
9209 92 00
9209 99 00
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
9401 30 00
9401 51 00 or 9401 59 00
9401 61 00
9401 69 00
9401 71 00
9401 79 00
9401 80 00
9401 90 00
9403 10
9403 20
9403 30
9403 40 00
9403 50
9403 60 00
9403 81 00 or 9403 89 00
9403 90 00
9404
9405 (except 9405 60)
9406
9503
981
Flashbulbs, flashcubes and the like
All goods
Electostatic photocopying apparatus operating by
reproducing the original image via an intermediate onto
the copy (indirect process)
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than exposure meters
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Mechanisms for musical boxes
All goods
All goods
All goods, other than following :(a) Metronomes, tuning forks and pitch pipes;
(b) Mechanisms for musical boxes;
(c) parts and accessories for the musical instruments
of keyboard pipe organs; harmoniums and similar
keyboard instruments with free metal reeds.
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
The following goods, namely:(a) Electric trains, including tracks, signals and other
accessories therefor
5
10
10
10
15
15
15
15
15
10
10
15
15
20
15
10
10
15
15
15
15
15
20
15
12
5
5
10
10
10
7
10
5
5
12
12
5
5
5
10
5
5
5
5
5
5
7
5
7
5
7
5
5
5
7
43
428
9503
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
9603 10 00
9603 29 00
9603 30
9603 40
9603 50 00
9603 90 00
9605
9606 21 00
9606 22 00
9606 29
9607
9609 90
9612 10
9613 10 00
9613 20 00
9613 80
9615
982
(b) Reduced-size (scale) model assembly kits,
whether or not working models
(c) Other construction sets and constructional toys
(d) Toys representing animals or non-human creatures
(e) Toy musical instruments and apparatus and parts
thereof
(f) Puzzles
(g) toys, put up in sets or outfits
(h) toys and models, incorporating a motor and parts thereof
other than tricycles, scooters, pedal cars and similar
wheeled toys; dolls carriages, dolls and toy weapons and
parts thereof
All goods other than
(a) Tricylces, scooters, pedal cars and similar wheeled
toys; dolls carriages, dolls
(b) Goods listed at S.No. 427 above
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
10
5
10
10
10
5
5
5
5
5
7
7
10
10
10
10
10
Part B
1
4104
(i) Bovine or equine leather tanned or re-tanned but not

further prepared whether or not split (excluding whole
bovine skin leather of unit surface not exceeding 28 sq. feet
{2.6 sq.m}); and
(ii) Full grain and full grain split bovine or equine leather
parchment dressed or prepared after tanning
(excluding whole bovine skin leather of unit surface not
exceeding 28 sq.feet {2.6 sq.m})
40
4106 21 00
(i)Tanned or re-tanned but not further prepared, whether

or not split (excluding pre-tanned leather); and
(ii) vegetable pre-tanned but not further prepared, whether
or not split
40
4106 22 00
(i)Tanned or re-tanned but not further prepared, whether

or not split (excluding pre-tanned leather); and
(ii) vegetable pre-tanned but not further prepared, whether
or not split
40
4107
(i) Bovine or equine leather tanned or re-tanned but not

further prepared whether or not split (excluding whole
bovine skin leather of unit surface not exceeding 28 sq. feet
{2.6 sq.m}); and (ii) Full grain and full grain split bovine
or equine leather parchment dressed or prepared after
tanning (excluding whole bovine skin leather of unit
surface not exceeding 28 sq.feet {2.6 sq.m})
40
983
5
6
4115 10 00
4801
All goods
Newsprint, in rolls or sheets (of a particular kind used
for printing of newspapers) of the following type namely,
uncoated paper of a kind used for printing of newspapers
of which not less than 65% by weight of the total fibre
content consists of wood fibres, obtained by a mechanical
process, unsized or very lightly sized, having a smoothness
on each side not exceeding 200 seconds Bekk, weighing
not less than 40g/sq.m and not more than 57g/sq.m and
having an ash content by weight not exceeding 8%
40
67
7
8
9
10
11
12
4802 54
4802 55
4802 56
4802 57
4802 58
5007, 5208
or 5209
5701 90 90
5703 90 90
7213
7214
7216
7324
Any chapter
All goods other than carbonizing base paper

Hand-woven Jamdani sarees
43
43
43
43
43
100
Carpets wholly made of jute

Carpets wholly made of jute
All goods
All goods
All goods
All goods
Jamdani dupattas, Jamdani kamiz or fabrics made of
Jamdani cloth
14
14
50
50
50
50
100
13
14
15
16
17
18
19
APPENDIX I
S. No
(1)
1.
2.
3.
4.
S. No.
(1)
1.
Country
(2)
Bangladesh
Peoples Republic of China
Republic of Korea
Sri Lanka
APPENDIX II
Country
(2)
Bangladesh

Exemption from additional duty to Hand-woven Jamdani sarees when imported into India from
Bangladesh under Bangkok Agreement.
[Notfn. No.27/95 -Cus., dt.16.3.1995 as amended by Notfn. Nos. 101/95]
so to do, hereby exempts Hand- woven Jamdani sarees falling under heading Nos.50.07, 52.08 or
52.09 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India
from Bangladesh, which has ratified the Bangkok Agreement, from the whole of the additional
duty leviable thereon under section 3 of the second mentioned Act:
Provided that the importer proves to the satisfaction of the Assisttant Commissioner or
984
Deputy Commissioner of Customs that the goods, in respect of which the benefit of exemption
under this notification is claimed, comply with the requirements specified in the Customs Tariff
(Determination of Origin of goods under the Bangkok Agreement) Rules, 1976.
Explanation:In this notification, "Bangkok Agreement" means the First Agreement of Trade
Negotiations among Developing Member Countries of the Economic and Social Commission for
Asia and the Pacific.

Customs Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977.
[Notfn. No.99/77-Cus., dt.1.7.1977 as amended by Notfn. Nos. 101/95].
The Central Government makes the following rules, namely1.
Short title and commencement- (1) These rules may be called the Customs Tariff
(Determination of origin of Other preferential Areas) Rules, 1977.
(2)
They shall come into force on the date of their publication in the Official
Gazette.
2.
Application - These rules shall apply to articles consigned from other preferential area.
3.
Definitions- In these rules, unless the context otherwise requires (a) Act means the Customs Tariff Act, 1975 (51 of 1975)
(b) Country means a country or territory declared to be other preferential area.
(c) Expenditure on material means the cost of the manufacture of the material
at the factory or works, including containers but excluding royalties;
(d) factory or works cost means the cost of production to the manufacturer at
the factory or works and shall include the value of of containers and other forms of
interior packing ordinarily sold with an article when it is sold in retail, but shall not
include the manufacturers or exporters profit or the cost of exterior packing, carriage
to port and other charges incidental to the export of the article subsequent to its
manufacture;
(e) other preferential area means any country or territory declared to be other
preferential area under sub-section (3) of section 4 of the Act;
(f) Words and expressions used in these rules and not defined but defined in the
Customs Act, 1962 (52 of 1962), shall have the meanings, respectively assigned to them
in that Act.
4.
Produce or manufacture of a country - No article shall be deemed to be the produce

or manufacture of a country unless the proper officer of Customs is satisfied:(a) that the article has been consigned from such country; and
(b) (i)Where the article is unmanufactured, that it has been grown or produced
in such country.
(ii)where the article is manufactured:-
985
(A)that it has been wholly manufactured in such country from material produced
in such country; or
(B)that it has been wholly manufactured in such country from unmanufactured
materials; or
(C) that it has been partially manufactured in such country and that the final
process of manufacture has been performed in such country, and that the expenditdure
on material produced and labour performed in such country in the manufacture of
the article is, in the case of an article specified in the Schedule to these rules, not less
than one-half, and in the case of other article, not less than one-quarter, of the factory
or works cost of the article in its finished state:
Provided that where the articles are consigned from other preferential area the
material produced and labour performed in any other preferential area may be reckoned
as though it were material produced or labour performed in the preferential area from
which the goods were consigned.
Explanation - For the purposes of clause (b) (ii) (C), the final process of manufacture
shall not be deemed to have been performed in any country in which no process other
than the process of mixing, bottling, labelling, packing into retail containers or the like
have been performed, but where such process as aforesaid has been performed in the
country in which the final process of manufacture has been performed, nothing herein
shall render the cost of such process ineligible for inclusion in the computation of the
fraction of the factory or works cost of the article in its finished state which represents
expenditure on material produced and labour performed in that country.
5.
Imports by Post - No Claim that articles are chargeable with a preferential rate of duty
shall be considered by the Assistant Commissioner or Deputy Commissioner of Customs in respect of articles imported by post, unless at the time of arrival in India, such
articles are covered by a declaration as to the country of origin entered in the Customs
declaration form or (in the absence of such a form), on the wrapper of the package.
SCHEDULE (See Rule 4)
1.
2.
3.
4.
5.
Sewing and Knitting Machines (and parts thereof) to be worked by manual labour or
which require for their operation less than one quarter of one brake-horsepower.
Cycles (other than motor cycles) imported entire or in section and parts and accessories thereof, excluding rubber tyres and tubes.
Motor cars including taxi cabs and articles (other than rubber tyres and tubes) adapted
for use exclusively as parts and accessories thereof.
Motor omni-buses; chassis of motor omni-buses, motor vans and motor lorries; and
parts of mechanically propelled vehicle and accessories excluding rubber tyres and
tubes.
Motor cycles and motor scooters and articles (other than rubber tyres and tubes)
adapted for use as parts and accessories thereof.
986

Declaration of other Preferential areas
[Notfn. No.101/82-Cus., dt.1.4.1982]
In exercise of the powers conferred by sub-section (3) of Section 4 of the Customs Tariff
Act, 1975 (51 of 1975), and in supersession of the notification of the Government of India in the
Department of Revenue and Banking No.352/Customs, dated the 2nd August, 1976 the Central
Government declares the countries specified in the Table below to be Preferential areas for the
purposes of the said section.
TABLE
________________________________________________________________________________________________________
S.No.
Countries
________________________________________________________________________________________________________
(1)
(2)
________________________________________________________________________________________________________
1.
Mauritius
2.
Seychelles
3.
Tonga
________________________________________________________________________________________________________

Preferential rates of duties for specified goods when imported into India from Mauritius,
Seychelles or Tonga.
135/01, 24/02, 28/03, 10/04, 67/04, 124/06, 121/11].
so to do, hereby exempts the goods specified in column (3) of the Table annexed hereto and
falling within Chapter, heading No. or sub-heading No. of the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975), specified in column (2) of the said Table, when imported into India
from Mauritius, Seychelles or Tonga, from so much of that portion of the duty of customs
leviable thereon which is specified in the said First Schedule as is in excess of the amount
calculated at the rate specified in the corresponding entry in column (4) of the said Table:
Provided that the importer proves to the satisfaction of the proper officer of customs
that the goods in respect of which the exemption under this notification is claimed are being
imported in accordance with the provisions of the Customs Tariff (Determination of Origin of
other Preferential Areas) Rules, 1977, published with the notification of the Government of
India in the Department of revenue and Banking (Revenue Wing) No.99 Customs, dated the Ist
July, 1977.
987
TABLE
_________________________________________________________________________________________________________________________
S.No.
Chapter or Heading
Rate
No. or
Sub-heading No.
___________________________________________________________________________________________________________________
(1)
(2)
(3)
(4)
___________________________________________________________________________________________________________________________
1.
0904.21
Unground chillies
22.5 per cent ad valorem
2.
0908.21.00
Unground mace
3.
0910.11
Unground ginger
4.
12.11
20 per cent ad valorem
5.
1301.90
Plants and parts of plants used primarily in

pharmacy or for insecticidal, fungicidal or
similar purposes
Gums, Benjamin and Damar, other than lac
6.
25.30
Battery grade manganese-di-oxide
7.
8.
2907.12
29.35
Cresylic acid
Sulpha drugs

9.
2939.61,
2939.62,
2939.63,
2939.69,
2939.91 or
2939.99
Alkaloids used solely or

predominantly as drugs
10.
29
Pharmaceutical chemicals, namely,

chemicals having prophylactic or therapeutic
value and used solely or predominantly as
drugs, other than,(i) goods specified in S.Nos.7,8 and 9 above; or
(ii) vitamins falling under heading No.29.36 and
antibioties falling under heading No.29.41, of
the said Schedule
11.
3006.60
Medicaments (including veterinary medicaments)
Nil
12.
3204.90
Optical bleaching agents
13.
3301.90
Natural essential oils of citronella,

cinnamon and cinnamon leaf
14.
3402.20
Organic surface-active agents
15.
3402.90
Organic surface-active preparations
16.
3812.20,
3812.30
Prepared rubber chemicals
17.
38.12
Plasticisers not elsewhere specified
10 per cent. ad valorem
18.
3815.19
Compound catalysts
5 per cent. ad valorem
19.
38.24
Water treatment chemicals,

not elsewhere specified.
_________________________________________________________________________________________________________________________________________
988
GENERAL N.T. NOTFN. NO.75

Customs Tariff (Determination of Origin of Goods under the Agreement on Global System of
Trade Preferences among Developing Countries) Rules, 1989
[Notfn. No. 281/89-Cus. dt. 18.12.89]
In exercise of the powers conferred by sub-section (1) of section or 5 of the Customs
Tariff Act, 1975 (51 of 1975), the Central Government hereby makes the following rules, namely:1.
Short title commencement:(1)

These rules may be called the Customs Tariff (Determination of Origin of Goods
under the Agreement on Global System of Trade Preferences among Developing Countries) Rules, 1989.
(2)
Gazette.
2.
Application:-These rules shall apply to products consigned from any participant.
3.
Definitions: In these rules, unless the context otherwise requires:(a)

(b)
(c)
(d)
(e)
4.
GSTP means the agreement on Global System of Trade Preferences among

Developing Countries signed by developing countries at Belgrade, Yugoslavia on the 13th April, 1988;
"notification" means the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 236/89-Customs, dated the 1st
September, 1989;
"Participant" means a country listed in Appendix I or Appendix II to the notification;
"preferential concession", in relation to any product means the exemption
granted under the notification;
word and expressions used in these rules and not defined herein but defined in
the Customs Act, 1962 (52 of 1962), shall have the meaning, respectively, assigned to them in that Act.
Determination of origin:- No product shall be deemed to be the produce or manufacture
___________________________________________________________________________________________________________________________________________________________________________________________________________
Includes mineral fuels lubricants and related materials as well as mineral or metal ores
Includes forestery products
3
Vessels shall refer to fishing vessesl engaged in commercial fishing, registered in a participant country and operated by a citzen
or citizens or Governments of participant's or parternship, corporation or association, duly registered in such participants country,
at least sixty per cent of equity of which is owned by a citizen or citizens and/or Government of such participants, or seventy five
per cent by citizens and/or Governments of the participants. However, the products taken from vessels, engaged in commercial
fishing under Bilateral Agreements which provide for chartering/leasing of such vessels and/or sharing of catch between
participants will also be eligible for preferential concessions.
4
In respect of vessels or factory ships operated by Government Agencies, the requirements of plying the flag of a participant does
not apply.
5
For the purpose of this agreement, the term "factory ship" means any vessel, as defined, used for processing and/or making on
board products exclusively from those products referred to in clause (f) above.
6
In respect of products traded within the frameowk of sectoral agreements negotiated under the GSTP, provision may need to be
made for special criteria to apply. Consideration may be given to these criteria as and when the sectoral agreements are negotiated.
7
Partial" cumulation as implied by Para 4 above means that only products which have acquired orginating status in the territory
of one Participant may be taken into account when used as inputs for a finished product eligible for preferential treatment in the
1
2
989
of a participant unless the Assistant Collector of Customs is satisfied that the condition specified
in the Schedule to these rules are complied with in relation to such products.
5.
Claim at the time of importation:- The importer of the product shall, at the time of
importation:(a)
make a claim that the products are the produce or manufacture of the participant from which they are imported and such products are eligible for preferential concession, and
(b)
produce the evidence specified in the Schedule to these rules.
THESCHEDULE
(See rules 4 and 5)
1.
Originating products:-Products covered by preferential trading arrangements within
the framework of the GSTP imported into the territory of a participant from another participant
which are consigned directly within the meaning of para 5 hereof, shall be eligible for preferential
concessions if they conform to the origin requirement under any one of the following conditions:
(a)
Products wholly produced or obtained in the exporting participants as defined
in para 2; or
(b)
Products not wholly produced or obtained in the exporting participant, provided that the said products are eligible under para 3 or para 4.
2.
Wholly produced or obtained:
Within the meaning of para 1(a), the following shall
be considered as wholly produced or obtained in the exporting participant;
(a)
raw or mineral products extracted from its soil, its water or its seabeds; 1
(b)
agricultural products harvested there; 2
(c)
animals born and raised there;
(d)
products obtained from animals referred to in clause (c) above;
(e)
products obtained by hunting or fishing conducted there,
(f)
products of sea fishing and other marine products taken from the high
seas by its vessels; 3,4
(g)
products processed and/or made on board its factory ships exclusively from
products referred to in clause (f) above; 4,5
(h)
used articles collected there, fit only for the recovery of raw materials;
(i)
waste and scrap resulting from manufacturing operations conducted there;
(j)
goods produced there exclusively from the products referred to in clauses (a)
to (j) above
3.
Not wholly produced or obtained:

(a)
Within the meaning of para 1(b), products worked on or processed as a result
of which the total value of the materials, parts or produce originating from nonparticipants or of undetermined origin used does not exceed 50 per cent of the
f.o.b. value of the products produced or obtained and the final process of
manufacture is performed within the territory of the exporting participant shall
be eligible for preferential concessions, subject to the provisions of clause (c)
of para 3 and para 4;
(b)
Sectoral agreements; 6
(c)
The value of the non-originating materials parts or produce shall be:
territory of another participant.

(i)
(ii)
990
The c.i.f. value at the time of importation of the materials, parts or produce where this can be proven; or
The earliest ascertainable price paid for the materials, parts or produce of
undetermined origin in the territory of the participant where the working
or processing takes places.
4.
Cumulative rules of origin:-Products which comply with origin requirements provided
for in para 1 and which are used by a participant as input for a finished product eligible for
preferential treatment by another participant shall be considered as a product originating in the
territory of the participant where working or processing of the finished product has taken place
provided that the aggregate content originating in the territory of the participant is not less than
60 per cent of its f.o.b. value.7
5.
Direct consignment:-The following shall be considered as directly consigned from the
exporting participant to the importing participant;
(a)
if the products are transported without passing through the territory of any
non-participant;
(b)
the products whose transport involves transit through one or more intermediate non-participants with or without transhipment or temporary storage in
such countries, provided that
(i)
the transit entry is justified for geographical reason or by considerations related exclusively to transport requirements;
(ii)
the products have not entered into trade or consumption there; and
(iii)
the products have not undergone any operation there other than
unloading and reloading or any operation required to keep them in
good condition.
6.
Treatment of packing:-When determining the origin of products, packing should be
considered as forming a whole with the product it contains. However, packing may be treated
separately if the national legislation so requires.
7.
Certificate of origin:Products eligible for preferential concessions shall be supported by a Certificate of Origin in the form annexed issued by an Authority designated by the
Government of the exporting participant and notified to the other participants in accordance with
the Certification Procedures to be devised and approved by the participants.
8.
(a)
(b)
in conformity with paragraphs (a) and (b) of Article 3 and Article 15 of the
Agreement on the GSTP and national legislations, any participant may prohibit
importation of products containing any inputs originating from States with
which it does not have economic and commercial relations;
Participants will do their best to co-operate in order to specify origin of inputs
in the Certificate of Origin.
9.
Review:-These Rules may be reviewed as and when necessary upon request of one
third of the participants and may be open to such modifications as may be agreed upon.
10.
Special criteria percentage:-products originating in participating less developed countries can be allowed a favourable 10 percentage points applied to the percentages established in
paras 3 and 4. Thus, for para 3, the percentage would not exceed 60 per cent, and for para 4, the
991
percentage would not be less than 50 per cent.

Annexure Certificate of Origin
(See para 7)
1.
Goods consigned from (Exporter's business Reference No.
name, address, country)
GLOBAL SYSTEM FOR TRADE
PREFERENCES (Combined declaration
and certificate)
2.
Goods consigned to (Consignee's

Issued in___________(country)
See notes overleaf
3.
Means of transport and route (as far as known)
4.
For official use
5.
Tariff
item number
6. Marks and 7. Number and 8. Origin crite- 9. Gross 10. Number

numbers of
kind of pack- rion (See Note weight or and date of
packages
ages; descrip- overleaf)
other
invoices
tion of goods
quantity
__________________________________________________________________________________________
________________________________________________________________________________________
11.
Declaration by the exporter
12.
Certificate
The undersigned hereby declares that the above It is hereby certified, on the basis of control
details and statements are correct, that all the
carried out, that the declaration by the
goods were produced in
exporter is correct
_________________________________________
(country)
and that they comply with the origin requirements
specified for those goods in the Global System of
Trade Preferences for goods exported to
_________________________________________
(importing country)
Place and date, signature of authorised signatory
Place and date, signature, and stamp
of certifying authority
_______________________________________
I-GENERAL CONDITIONS
To qualify for preference, products must:
(a)
fall within a description of products eligible for preference in the schedule of
concessions of the GSTP country of destination;
(b)
comply with the GSTP Rules of Origin. Each articles in a consignment must
qualify separately in its own right; and
(c)
comply with the consignment conditions specified by the GSTP Rules of Origin. In general, products must be consigned directly within the meaning of
para 5 hereof from the country of exportation to the country of destination.

II.
992
Entries to be made in box 8.
Preference products must be wholly produced or obtained in the exporting participant in

accordance with para 2 of the GSTP Rules of Origin, or where not wholly produced or obtained in
the exporting participants must be eligible under para 3 or para 4.
(a)
Products wholly produced or obtained enter the letter "A" in box 8;
(b)
Products not wholly produced or obtained; the entry in box 8 should be as
follows;
1.
Enter letter "B" in box 8, for products which meet the origin criteria according to para 8.
Entry of letter "B" would be followed by the sum of the value of materials, parts or produce
originating from non-participants, or undetermined origin used, expressed as a percentage of the
f.o.b. value of the exported products; (example "B" 50 per cent).
2.
Enter letter "C" in box 8 for products which meet the origin criteria according to para 4.
Entry of letter "C" would be followed by the sum of the aggregate content originating in the
territory of the exporting participant expressed as a percentage of the f.o.b. value of the exported
product: (example "C" 60 per cent).
3.
Enter letter "D" in box 8 for products which meet the special origin criteria according to
rule 10.

Concessional rate of duty on Imports Under Agreement on the Global System of Trade Preferences Among Developing Countries under Belgrade Agreement, 1988[Notfn. No. 236/89-Cus., dt. 1.9.89 as amended by Notfn. Nos. 172/93, 96/95, 101/95, 166/95,
175/95, 4/96, 19/97, 106/99, 135/0, 69/06, 123/06]
The Central Government exempts the goods specified in column (2) of the Table annexed
hereto and falling under Chapter or Heading number of the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975) specified in the corresponding entry in column (3) of the said Table, when
imported into India from the countries listed in the Appendix 1 to this notification from so much
of that portion of the standard rate of duty of customs as is specified in column (4) of the said
Table:
Provided that, in respect of the goods which are imported from the Less Developed
Countries listed in Appendix II to this notification, being a country referred to in Article 17 of the
Agreement on the Global System of Trade preferences among Developing Countries, signed at
Belgrade, Yugoslavia on the 13th April, 1988, the exemption shall, in respect of goods specified in
column (2) of the said Table against Sl.Nos. 14, 15 and 16, be from so much of that portion of the
duty of customs as is specified in column (5) of the said Table.
Provided further that the importer proves to the satisfaction of the Assistant Commissioner or Deputy Commissioner of Customs in accordance with the Rules of Origin referred to in
Article 15 of the said Agreement that the goods in respect of which the benefit of this exemption
is claimed are of the origin of the country listed in the said Annexure.
Explanation:For the purposes of this notification the standard rate of duty means
the standard rate of duty specified in the said First Schedule with respect to the aforesaid goods
read with any other notification (for the time being in force) issued in respect of such goods
993
under sub-section (1) of section 25 of the Customs Act, 1962 but not including the notifications
of the Government of India in the Ministry of Finance, (Department of Revenue) Nos.105/99Customs, dated the 10th August, 1999, 72/2005-Customs, dated the 22nd July 2005, 74/2005Customs, dated the 22nd July 2005, 75/2005-Customs, dated the 22nd July 2005, 67/2006-Customs, dated the 30th June, 2006 and 68/2006-Customs, dated the 30th June 2006.
TABLE
Sl.No.
(1)
1.
Copra
(3)
1203.00
(4)
15 per cent of the standard rate
(5)
-
2.
Seed Lac
1301.90
3.
Gum Arabic
1301.20
4.
Gum Damar
1301.90
5.
Cane Molasses
1703.10
6.
Other Molasses resulting from extraction or

refining of sugar.
1703.90
7.
Silica sand and Quartz

Sand (other than metal
bearing sands of Chapter 26).
2505.10
8.
Natural sands of all

kinds whether or not
coloured, other than
metal bearing sand of
Chapter 26 (other than
silica sand and quartz sand).
2505.90
9.
Portland Cement (Grey).
2523.29
10.
Antimony ore.
2617.10
11.
Phosphoric acid for use

in manufacture of fertilizer
2809.20
12.
Phosphoric acid for

use other than manufacture of fertilizer
2809.20
13.
Gelatin and Gelatin

derivatives.
3503.00
14.
Calf leather-vegetable
pretanned.
41.04 or
41.07
50% of the standard

rate
15.
Calf-leather-pre-tanned
(other than vegetable
pre-tanned).
41.04 or
41.07
30 per cent of the standard

rate
50% of the standard

rate
16.
Calf leather, tanned or

retanned but not further
prepared.
41.04 or
41.07

rate
50% of the standard

rate
(2)
Chapter/Heading
No. in the
First Schedule
to the Customs
Tariff Act, 1975.
Extent of tariff concession
Extent of special
concession
994
17.
Sheets of cork.
4502.00

rate
18.
Cotton yarn.
5205.11
to 5205.48

rate
19.
Abaca fibre-raw.
5305.00

rate
20.
Abaca fibre (other than

raw).
5305.00

rate.
21.
Refractory bricks containing by weight singly or

together more than 50%
of the elements, Mg.Ca or
Cr expressed as Mg O.
Ca O or Cr2O3.
6902.10

rate
22.
Refractory bricks containing

by weight singly or together
more than 50% of the
Alumina (Al O, of silica (Si O)
or of a mixture or compound
of these products.
6902.20

rate
23.
Other refractory bricks.
6902.90

rate
24.
Aluminium foil of thickness

not exceeding 0.2mm, rolled
but not further worked (not
backed).
7607.11

rate
25.
Aluminium foil of thickness

not exceeding 0.2mm other
than rolled but not further
worked (not backed).
7607.19

rate
26.
Tube and pipe fitting of

aluminium.
7609.00

rate
27.
Aluminium reservoirs, tanks,

vats, etc. of a capacity
exceeding 300 litres.
7611.00

rate
28.
Aluminium casks, drums,

cans etc. of a capacity
not exceeding 300 litres
excluding collapsible tubular
containers.
7612.90

rate
29.
Mechanical Shovels and

excavators (self-propelled
with a 360 Deg. revolving
super structure.
8429.52

rate
30.
Other mechanical shovels and

excavators (self propelled).
8429.59

rate
________________________________________________________________________________________
995
APPENDIX I
________________________________________________________________________________________
S. Country
S. Country
S.
Country
No.
No.
No.
_________________________________________________________________________________________________
(1)
(2)
(1) (2)
(1)
(2)
________________________________________________________________________________________________
1. Sri Lanka
2. DPR Korea
3.
Bangla Desh
4. Iraq
5. Peru
6.
Zimbabwe
7. Ghana
8. Vietnam
9.
Yugoslavia
10. Singapore
11. Rumania
12. United Republic of Tanzania
13. Cuba
14. Nigeria
15. Bolivia
16. Egypt
17. Guyana
18. Libyan Arab Jamhuriya
19. Mexico
20. Morocco
21. Nicaragua
22. Pakistan
23. Republic of Korea
24. Tunisia
25. Algeria
26. Angola
27. Argentina
28. Brazil
29. Cameroon
30. Chile
31. Colombia
32. Ecuador
33. Indonesia
34. Iran
35. Malayhsia
36. Phillippines
37. Qatar
38. Thailand
39. Trinidad and Tobago
40. Uruguay
41. Venezuela
42. Zaire
43. Benin
44. Guinea
45. Haiti
46. Mozambique
47. Sudan
________________________________________________________________________________________
APPENDIX II
__________________________________________________________________________________________
S.No.
Name of the country
__________________________________________________________________________________________
1.
Bangladesh
2.
United Republic of Tanzania
3.
Benin
4.
Guinea
5.
Haiti
6.
Mozambique
7.
Sudan
__________________________________________________________________________________________

Customs Tariff (Determination of Origin Under Agreement Between the Democratic Socialist
Republic of Sri Lanka and the Republic of India) Rules, 2000
[Notfn. No 19/2000-Cus.(N.T) dt. 1.3.2000
In exercise of the powers conferred by sub-section (1) of section 5 of the Customs Tariff
Act, 1975 (51 of 1975), the Central Government hereby makes the following rules, namely:1. Short title and commencement. (1) These rules may be called the Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement between the Democratic Socialistic
Republic of Sri Lanka and the Republic of India) Rules, 2000.
996
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Application. These rules shall apply to goods consigned from the territory of either of the
Contracting Parties
3. Determination of Origin .- No product shall be deemed to be the produce or manufacture of
either country unless the conditions specified in these rules are complied with in relation to such
products, to the satisfaction of the appropriate Authority.
4. Claim at the time of importation .- The importer of the product shall, at the time of importation
(a) make a claim that the products are the produce or manufacture of the country from which
they are imported and such products are eligible for preferential treatment under the IndiaSri Lanka Free Trade Agreement, (hereinafter referred to as the Agreement), and
(b) produce the evidence specified in these rules.
Explanation.- For the purposes of this notification, Preferential treatment in relation to any
product means the exemption granted under the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No.26/2000- Customs dated 1st March, 2000 and
includes preferential concessions.
5. Originating products .- Products covered by the Agreement imported into the territory of any
signatory party to the Agreement (hereinafter referred to as the Contracting Party) from another
Contracting Party which are consigned directly within the meaning of rule 9, shall be eligible for
Preferential Concessions if they conform to the origin requirement under any one of the following
conditions:
(a) products wholly produced or obtained in the territory of the exporting Contracting Party
as defined in rule 6; or
(b) products not wholly produced or obtained in the territory of the exporting Contracting
Party, provided that the said products are eligible under rule 7 or rule 8.
6. Wholly produced or obtained. Within the meaning of condition (a) of rule 5, the following
shall be considered as wholly produced or obtained in the territory of the exporting Contracting
Party, namely :(a) raw or mineral products, including mineral fuels, lubricants and related materials as well as mineral or metal ores, extracted from its soil, its water or its sea bed;
(b) vegetable products, including agricultural and forestry products, harvested
there;
(c) animals born and raised there;
(d) products obtained from animals referred to in clause (c);
(e) products obtained by hunting or fishing conducted there;
997
(f) products of sea fishing and other marine products from the high seas by its
vessels;
(g) products processed and/or made on board its factory ships exclusively from
products referred to in clause (f);
(h) used articles collected there, fit only for the recovery of raw materials;
(i) waste and scrap resulting from manufacturing operations conducted there;
(j) products extracted from the seabed or below seabed which is situated outside
its territorial waters, provided that it has exclusive exploitation rights;
(k) goods produced there exclusively from the products referred to in clauses (a) to
(j),
Explanation: For the purposes of this notification.,(A) Vessels shall refer to the fishing vessels engaged in commercial fishing, registered in the
country of the Contracting Party and operated by a citizen or citizens of the Contracting Party or
partnership, corporation or association, duly registered in such country, at least sixty per cent of
equity of which is owned by a citizen or citizens and/or Government of such Contracting Party or
seventy five per cent by citizens and/or Government of the Contracting Parties. However, the
goods taken from vessels, engaged in commercial fishing under Bilateral Agreements which
provide for chartering/leasing of such vessels and/or sharing of catch between Contracting Party
will also be eligible for Preferential treatment. In respect of vessels or factory ships operated by
Government agencies, the requirements of flying the flag of the Contracting Party does not apply.
(B) Factory Ship means any vessel, as defined, used for processing and/or making onboard
goods exclusively from those products referred to in clause (f) of rule 6
7. Not wholly produced or obtained.(a) Within the meaning of condition (b) of rule 5, products worked on or processed as a result
of which the total value of the materials, parts or produce originating from countries other
than the Contracting Parties or of undetermined origin used does not exceed sixty five per
cent of the f.o.b. value of the products produced or obtained and the final process of
manufacture is performed within the territory of the exporting Contracting Party shall be
eligible for Preferential treatment, subject to the provisions of clauses (b), (c), (d) and (e) of
this rule and rule 8.
(b) Non-originating materials shall be considered to be sufficiently worked or processed
when the product obtained is classified in a heading, at the four digit level, of the Harmonised
Commodity Description and Coding System different from those in which all the non-originating materials used in its manufacture are classified.
(c) In order to determine whether a product originates in the territory of a Contracting Party,
it shall not be necessary to establish whether the power and fuel, plant and equipment, and
machines and tools used to obtain such products originate in third countries or not.
998
(d) The following shall in any event be considered as insufficient working or processing to
confer the status of originating products, whether or not there is a change of heading,
namely:(1) Operations to ensure the preservation of products in good condition during
transport and storage (ventilation, spreading out, drying, chilling, placing in salt,
sulphur dioxide or other aqueous solutions, removal of damaged parts, and like
operations).
(2) Simple operations consisting of removal of dust, sifting or screening, sorting,
classifying, matching (including the making-up of sets of articles), washing, painting, cutting up.
(3) (i) changes of packing and breaking up and assembly of consignments,
(ii) simple slicing, cutting and re-packing or placing in bottles, flasks, bags,
boxes, fixing on cards or boards, etc., and all other simple packing operations.
(4) The affixing of marks, labels or other like distinguishing signs on products or
their packaging.
(5) Simple mixing of products, whether or not of different kinds, where one or more
components of the mixture do not meet the conditions laid down in these rules to
enable them to be considered as originating products.
(6) Simple assembly of parts of products to constitute a complete product.
(7) A combination of two or more operations specified in (a) to (f).
(8) Slaughter of animals.
(e) The value of the non-originating materials parts or produce shall be:
(i) the c.i.f. value at the time of importation of the materials, parts of produce where
this can be proven; or
(ii) the earliest ascertainable price paid for the materials, parts or produce of undetermined origin in the territory of the Contracting Parties where the working or
processing takes place.
8. Cumulative rules of origin.- In respect of a product, which complies with the origin requirements provided in condition (b) of rule 5 and is exported by any Contracting Party and which has
used material, parts or products originating in the territory of the other Contracting Party, the
value addition in the territory of the exporting Contracting Party shall be not less than twenty five
per cent. of the f.o.b. value of the product under export subject to the condition that the aggregate
value addition in the territories of the Contracting Parties is not less than thirty five percent of
the f.o.b. value of the product under export.
Explanation. Cumulation as implied by Rule 8 means that only goods which have acquired
originating status in the territory of one Contracting Party may be taken into account when used
as inputs for a finished product eligible for Preferential Concession in the territory of the other
Contracting Party.
999
9. Direct consignment.- The following shall be considered to be directly consigned from the
exporting country to the importing country, namely:(a) if the products are transported without passing through the territory of any country other
than the countries of the Contracting Parties.
(b) the products whose transport involves transit through one or more intermediate countries with or without transhipment or temporary storage in such countries:
Provided that
(i) the transit entry is justified for geographical reason or by considerations related
exclusively to transport requirements;
(ii) the products have not entered into trade or consumption there; and
(iii) the products have not undergone any operation there other than unloading and
reloading or any operation required to keep them in good condition.
10. Treatment of Packing .- When determining the origin of products, packing should be considered as forming a whole with the product it contains. However, packing may be treated separately
if the national legislation so requires.
11. Certificates of origin .- Products eligible for a Certificate of origin in the form annexed shall
support Preferential treatment issued by an authority designated by the Government of the
exporting country and notified to the other country in accordance with the certification procedures to be devised and approved by both the Contracting Parties.
12. Prohibitions .- Either country may prohibit importation of products containing any inputs
originating from States with which it does not have economic and commercial relations.
13. Co-operation between contracting parties.(1) The Contracting Parties will do their best to co-operate in order to specify origin of
inputs in the Certificate of origin.
(2) The Contracting Parties will take measures necessary address, to investigate and,
where appropriate, to take legal and/or administrative action to prevent circumvention
of this Agreement through false declaration concerning country of origin or falsification
of original documents.
(3) Both the Contracting Parties will co-operate fully, consistent with their domestic laws
and procedures, in instances of circumvention or alleged circumvention of the
agreement to address problems arising from circumvention including facilitation of
joint plant visits and contacts by representatives of both Contracting Parties upon
request and on a case-by-case basis.
(4) If either Party believes that the rules of origin are being circumvented, it may request
consultation to address the matter or matters concerned with a view to seeking a
mutually satisfactory solution. Each party will hold such consultations promptly.
14. Review .- These rules may be reviewed as and when necessary upon request of either Contracting Party and may be open to such modifications as may be agreed upon.
1000
CERTIFICATE OF ORIGIN
1. Goods consigned from (Exporters
Reference No.
Business Name, Address, Country).
INDO-SRI LANKA FREE TRADE AGREEMENT
(ISFTA) (Combined declaration and certificate)
Issued in
(Country)
(See notes overleaf)
2. Goods consigned to (Consignees Name,
4. For Official use
Address, Country)
3. Means of transport and Route (as far as known)
5. Tariff
item
number
6.Marks and
numbers of
packages
7. Number and kind

8. Oirigin
9. Grossweight 10 Number
of packages:
criterion (see or other
and date of
description of goods Notes
quantity
invoice
overleaf)
________________________________________________________________________________________________
________________________________________________________________________________________________
11. Declaration by the Exporter.
12. Cetificate:
The undersigned hereby declares

that the above details and statements
are correct; That all the goods were
produced in
It is hereby certified, on the basis of control

carried out that the declaration by the
exporter is corret
----------------------------------------
Place and date, signature and stamp of

certifying authority
..
(Country)
and that they comply with the origin
requirements specified for those goods in ISFTA
for goods exported to
..
(Importing Country)
...
Place and date, signature of the authorised signatory
1.
GENERAL CONDITIONS
(a) fall within a description of products eligible for concessions in the country of destination
under this agreement;
1001
(b) comply with ISFTA Rules of Origin. Each Article in a consignment must qualify separately in
its own right; and
(c)comply with the consignment conditions specified by the ISFTA Rules of Origin. In general,
products must be consigned directly within the meaning of Rule 9 hereof from the country of
exportation to the country of destination.
II. Entries to be made in Box 8
Preference products must be wholly produced or obtained in the exporting Contracting Party in
accordance with Rule 6 of the ISFTA Rules of Origin, or where not wholly produced or obtained
in the exporting Contracting Party must be eligible under rule 7 or rule 8.
(a)
Products wholly produced or obtained enter the letter A in box 8.
(b)
Products not wholly produced or obtained; the entry in box 8 should be as follows:
1. Enter letter B in box 8 for products, which meet the origin criterion according to rule
7. Entry of letter would be followed by the sum of the value of materials, parts or produce
originating from non-contracting parties or undetermined origin used, expressed as a
percentage of the f.o.b. value of the products; [example `B ( ) percent].
2. Enter letter C in box 8 for products, which meet the origin criteria according to rule 8.
Entry of letter C would be followed by the sum of the aggregate content originating in
the territory of the exporting Contracting Party expressed as a percentage of the f.o.b.
value of the exported product: [example C ( ) percent].

Concessional rate of duty on specified goods of Sri Lankan origin imported from Sri Lanka.
126/02, 43/03,150/03, 57/05, 69/06, 128/06, 3/07, 52/08, 121/11].
Act, 1962 (52 of 1962) the Central Government, being satisfied that it is necessary in the public
hereto annexed and falling under the Chapter, heading No. or sub-heading No. of the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in
column(2) of the said Table, from so much of that portion of the applied rate of duty of customs
as is specified in the corresponding entry in column (4) of the said Table, subject to the following
conditions, namely:(1)
the importer proves to the satisfaction of the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs,as the case may be, in accordance with the Customs Tariff
(Determination of Origin under the Free Trade Agreement between the Democratic Socialist
Republic of Sri Lanka and the Republic of India) Rules, 2000 published with the notification of the
Government of India in the Ministry of Finance(Department of Revenue) No. 19 /2000-Customs
(N.T), dated the 1st March, 2000 that the goods in respect of which the benefit of this exemption
is claimed are of the origin of Sri Lanka;

(2)
Table,-
1002
in respect of articles of apparel and clothing accessories specified in LIST 3 of the

(i)
the exemption shall apply to a quantity of imports, not exceeding 8 million
pieces, computed from the 1st day of January, in a calendar year,
Provided that total quantity of imports shall not exceed 6 million pieces in
respect of goods specified in column (2) against S.No.1 of LIST 3 of the said Table.
Provided further that the total quantity of imports shall not exceed 3 million
pieces in respect of goods specified in column (2) against S.Nos. 3 to 212 of LIST 3 the
said Table.
(ii)
(3)
Omitted
Omitted
(4)
the importer follows the procedure as may be specified by the Government of India from
time to time.
Explanation: For the purposes of this notification,(A) applied rate of duty means the standard rate of duty specified in the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975), with respect to the goods specified in the said
Table, read with any other notification for the time being in force, issued in respect of
such goods under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) but
not including the notifications of the Government of India in the Ministry of Finance
(Department of Revenue) Nos.236/89-Customs, dated the 1st September, 1989, 105/99Customs, dated the 10th August, 1999, 72/2005-Customs, 67/2006-Customs, dated the
30th June, 2006 and 68/2006-Customs, dated the 30th June 2006.
(B) calendar year means the period starting from the 1st day of January and ending on the
31st day of December of the same year.
(C) in the case of goods specified at S.No.1 in LIST 3, the duty payable after applying the
concession specified therein, will be as per the ad valorem rate or specific rate, whichever is higher.;
1003
TABLE
________________________________________________________________________________________________________________
S.No.
Chapter, Heading No or
Portion of
Sub-heading No.
the applied
duty
(1)
(2)
(3)
(4)
LIST-1
Omitted
LIST-2
1
51
Wool, Fine or Coarse Animal Hair,

Horsehair yarn and woven fabrics
25%
52
Cotton
25%
53
All goods, other than :(a) goods falling under sub-heading 5308 10 or
5311 00 and
(b) coconut coir falling under 5305
25%
54
All goods, other than :(a) yarn of nylon or other polyamides or

polyesters, single untwisted or with twist not
exceeding 50 turns per metre; and
(b) goods falling under 5402 11 10,
5402 19, 5404 11 00, 5404 12 00, 5404 19
25%
55
56
59
Impregnated coated covered or

laminated textile fabrics, textile articles
of a kind suitable for industrial use
25%
3006 10 or 60
Knitted or crocheted fabrics
25%
10
63
Other made up textile articles, sets,

worn clothing and worn textile articles
25%
Man made staple fibres except those

25%
falling under sub-heading Nos. 5501.20,
5501.30, 5503.20, 5503.30, 5505.10,
5506.20 and 5506.30
___________________________________________________________________________________________________
All goods, other than :25%
(a) goods falling under sub-heading 5607 90
(excluding twine, cordage, ropes and cables,
whether or not plaited or braided and whether or
not impregnated, coated, covered or sheathed with
rubber or plastics of jute or textile bast fibres of
heading 5303; and
(b) goods falling under 5609
___________________________________________________________________________________________________
7
58
Special woven fabrics, tufted textile
25%
fabrics, lace tapestries, trimmings,
embroidery
LIST-3
1.
6203.42, 6205.20, 6204.62, 6206.30, 6105.10, All goods

6212.10, 6206.40, 6109.10, 6203.33, 6109.90,
100%
1004
6110.30, 6204.33, 6204.69, 6203.43, 6204.43,

6110.20, 6208.92, 6110.90, 6204.42, 6106.10,
6204.49, 6211.42, 6203.39, 6105.90, 6205 90,
(except mens or boys shirts of wool or fine
animal hair) 6204.39, 6105.20, 6108.22,
6204.44, 6106 90, 6203.49, 6203.32, 6208.11,
6204.13, 6107.11, 6201.93, 6106.20, 6108.21
__________________________________________________________________________________________________
2.
61 or 62
All goods, other than
75%
those specified in
S.No.1 above
__________________________________________________________________________________________________
____________________________________________________________________________________________________________
S.No.
Chapter, Heading No.
Description of
Portion of the
or Sub-heading No.,
goods
applied duty
Tariff item
____________________________________________________________________________________________________________
(1)
(2)
(3)
(4)
____________________________________________________________________________________________________________
3
6101 20 00
All goods
100%
4
6101 30
All goods
100%
5
6101 90
All goods
100%
6
6102 10 00
All goods
100%
7
6102 20 00
All goods
100%
8
6102 30
All goods
100%
9
6102 90
All goods
100%
10
6103 10
All goods
100%
11
6103 22 00
All goods
100%
12
6103 23 00
All goods
100%
13
6103 29
All goods
100%
14
6103 31 00
All goods
100%
15
6103 32 00
All goods
100%
16
6103 33 00
All goods
100%
17
6103 39
All goods
100%
18
6103 41 00
All goods
100%
19
6103 42 00
All goods
100%
20
6103 43 00
All goods
100%
21
6103 49
All goods
100%
22
6104 13 00
All goods
100%
23
6104 19
All goods
100%
24
6104 22 00
All goods
100%
25
6104 23 00
All goods
100%
26
6104 29
All goods
100%
27
6104 31 00
All goods
100%
28
6104 32 00
All goods
100%
29
6104 33 00
All goods
100%
30
6104 39
All goods
100%
31
6104 41 00
All goods
100%
32
6104 42 00
All goods
100%
33
6104 43 00
All goods
100%
34
6104 44 00
All goods
100%
35
6104 49
All goods
100%

36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
6104 52 00
6104 53 00
6104 59
6104 61 00
6104 62 00
6104 63 00
6104 69
6105 10
6105 20
6105 90
6106 10 00
6106 20
6106 90
6107 11 00
6107 12
6107 19
6107 21 00
6107 22
6107 29
6107 91
6107 99
6108 11
6108 19
6108 21 00
6108 22
6108 29
6108 31 00
6108 32
6108 39
6108 91 00
6108 92
6108 99
6109 10 00
6109 90
6110 11
6110 12 00
6110 19 00
6110 20 00
6110 30
6110 90 00
6111 20 00
6111 30 00
6111 90
6112 11 00
6112 12 00
6112 19
6112 20
6112 31 00
6112 39
1005
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%

85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
6112 41 00
6112 49
6113 00 00
6114 20 00
6114 30
6114 90
6115
6116 10 00
6116 91 00
6116 92 00
6116 93 00
6116 99
6117 10
6117 80
6117 90 00
6201 11 00
6201 12
6201 13
6201 19
6201 91 00
6201 92 00
6201 93 00
6201 99
6202 11
6202 12 00
6202 13 00
6202 19
6202 91
6202 92
6202 93
6202 99
6203 11 00
6203 12 00
6203 19
6203 22 00
6203 23 00
6203 29 00
6203 31 00
6203 32 00
6203 33 00
6203 39
6203 41 00
6203 42 00
6203 43 00
6203 49
6204 11 00
6204 12 00
6204 13 00
1006
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%

133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
6204 19
6204 21 00
6204 22
6204 23 00
6204 29
6204 31 00
6204 32 00
6204 33 00
620439
6204 41
6204 42
6204 43
6204 44 00
6204 49
6204 51 00
6204 52 00
6204 53 00
6204 59
6204 61
6204 62 00
6204 63 00
6204 69
6205 20 00
6205 30 00
6205 90
6206 10
6206 20 00
6206 30 00
6206 40 00
6206 90 00
6207 11 00
6207 19
6207 21
6207 22 00
6207 29 00
6207 91
6207 99
6208 11 00
6208 19
6208 21 00
6208 22 00
6208 29
6208 91
6208 92
6208 99
6209 20 00
6209 30 00
6209 90
6210 10 00
1007
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
1008
182
6210 20
All goods
100%
183
6210 30
All goods
100%
184
6210 40
All goods
100%
185
6210 50 00
All goods
100%
186
6211 11 00
All goods
100%
187
6211 12 00
All goods
100%
188
6211 20 00
All goods
100%
189
6211 32 00
All goods
100%
190
6211 33 00
All goods
100%
191
6211 39 00
All goods
100%
192
6211 41 00
All goods
100%
193
6211 42
All goods
100%
194
6211 43 00
All goods
100%
195
6211 49 00
All goods
100%
196
6212 10 00
All goods
100%
197
6212 20 00
All goods
100%
198
6212 30 00
All goods
100%
199
6212 90
All goods
100%
200
6213 20 00
All goods
100%
201
6213 90
All goods
100%
202
6214 10
All goods
100%
203
6214 20
All goods
100%
204
6214 30 00
All goods
100%
205
6214 40 00
All goods
100%
206
6214 90
All goods
100%
207
6215 10 00
All goods
100%
208
6215 20 00
All goods
100%
209
6215 90
All goods
100%
210
6216 00
All goods
100%
211
6217 10
All goods
100%
212
6217 90
All goods
100%
____________________________________________________________________________________________________________
LIST-4
Omitted
LIST-5
1. All goods other than
a) goods mentioned in lists 2 and 3 and in
Notifications No. 60/2000-Customs, dated
the 12th May, 2000 and 2/2007-Customs
dated the 15th January, 2007.
b) goods listed in the Annexure appended
to this notification
100%
ANNEXURE
__________________________________________________________________________________________________________
S.No Heading No/ Sub-heading No
(1)
(2)
(3)
LIST-1
0801.11, 0801.12 0801.19, 12.03,
1513.11, 22.03,
All goods
1009
22.04, 22.05,22.06, 22.07, 2208, 3006 91

00, 39.15, 39.16, 39.17, 39.18, 39.19,
39.20, 39.21, 39.22, 39.23, 39.24, 39.25,
39.26, 40.01, 40.03, 40.04, 40.05, 40.06,
40.07, 40.08, 40.12, 40.16, 40.17, 46.01,
46.02, 48.03,4808.10, 4811.21,4811.29,
48.17,48.21, 4823 61 00, 4823 69 00
4823.60, 50.01, 50.02, 50.03, 50.04,
50.06, 50.07, 5308.10, 53.11, 5402 11
10, 5402 19, 5402.20, 5402.31, 5402.32,
5402.33, 5402.51, 5402.52, 5402.61,
5402.62, 54.04, 5501.20, 5501.30,
5503.20, 5503.30, 5505.10, 5506.20,
5506.30, 56.09, 57.01, 57.02, 57.03,
57.04, , 57.05, 61.01, 61.02, 61.03,
61.04, 61.05, 61.06, 61.07, 61.08, 61.09,
61.10, 61.11, 61.12, 61.13, 61.14, 61.15,
61.16, 61.17, 62.01, 62.02, 62.03, 62.04,
62.05, 62.06, 62.07, 62.08, 62.09, 62.10,
62.11, 62.12, 62.13, 62.14, 62.15, 62.16,
62.17
LIST -1A
______________________________________________________________________________________________________________
(a) Plastic or similar articles, knitted or crocheted
fabrics used for sterile surgical or dental adhesion
barriers, whether or not absorbable and falling under
3006 10;
(b) carbon or similar copying paper falling under
sub-heading 4809 90;
(c) tarred, bituminised or asphalted paper and
paperboard falling under 4811 10 00;
(d) coconut coir falling under 5305;
(e) yarn of nylon or other polyamides or polyesters,
single, untwisted or with twist not exceeding 50
turns per metre falling under heading 5402;
(f) 5607 90 (excluding jute or textile bast fibres
of heading 5303);
(g) plastic or similar articles used as connectors
for optical fibres, optical fibre bundles or
cables and falling under 8536 70 00
______________________________________________________________________________________________________________
LIST-2 (Omitted)
______________________________________________________________________________________________________________
Concessional rate of duty of 7.5% on Tea and Yeast when imported from Sri Lanka under Free
Trade Agreement.
[Notfn. No. 60/00-Cus., dt. 12.5.2000 as amended by Notfn. No.126/02, 75/07]
so to do hereby exempts goods falling under sub-heading Nos. 0902.10, 0902.20, 0902.30,
0902.40 and [2101.20] 1of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from so
much of the duty of customs leviable thereon under the said First Schedule, as is in excess of the
amount calculated at the rate of 7.5 per cent ad valorem, subject to the following conditions,
namely:(1)
the importer proves to the satisfaction of the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, in accordance with the Customs Tariff
1010
(Determination of Origin under the Free Trade Agreement between the Democratic Socialist
Republic or Sri Lanka and the Republic of India) Rules, 2000 published with the notification of
the Government of India in the Ministry of Finance (Department of Revenue), No. 19/2000Customs (N.T), dated the 1st March, 2000 that the good in respect of which the benefit of this
exemption is claimed are of the origin of Sri Lanka;
(2)
the exemption shall apply to a Tariff Rate Quota not exceeding 15 million kilograms
computed from the 1st day of January in any calendar year.
Provided that for the period from the 1st day of March 2000 to the 31st day of December,
2000, the Tariff Rate Quota shall not exceed 12.5 million kilograms;
(3)
Omitted
(4)
the importer follows the procedure as may be specified by the Government of India from
time of time.
Explanation : For the purposes of this notification, "calendar year" means the period starting
from the 1st day of January and ending on the 31st day of December of the same year.
Min. of Fin. Cor. dt. 22.5.00

CUSTOMS TARIFF (DETERMINATION OF ORIGIN OF GOODS UNDER THEAGREEMENT
ON SAARC PREFERENTIALTRADINGARRANGEMENT) RULES, 1995
[Notfn. No. 73/95-Cus (N.T.), dated 7-12-1995 as amended by Notfn. No. 7/97-Cus (N.T.), dt. 1-31997].
Act, 1975 (51 of 1975), the Central Government hereby makes the following rules, namely :1. Short title and commencement. - (1) These rules may be called the Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement)
Rules, 1995.
2. Application. - These rules shall apply to products consigned from any Contracting State.
3. Definitions. - In these rules, unless the context otherwise requires (a) SAPTA means the Agreement on SAARC Preferential Trading Arrangement, signed at
Dhaka, Bangladesh on the 11th day of April, 1993;
(b) Contracting State means any Member State of SAARC listed in Appendix I or Appendix
II to the notification of the Government of India in the Ministry of Finance (Department of
Revenue) No. 15/97 - Customs, dated 1st March,1997;
(c) Preferential concession, in relation to any product means the exemption granted under
the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 15/97 - Customs, dated 1st March, 1997;
1011
(d) Words and expressions used in these rules and not defined, but defined in the Customs
Act, 1962 (52 of 1962), shall have the meanings, respectively, assigned to them in that Act.
4. Determination of Origin. - No product shall be deemed to be the produce or manufacture of a
Contracting State unless the Assistant Commissioner of Customs or Deputy Commissioner of
Customs is satisfied that the conditions specified in the Schedule to these rules are complied with
in relation to such products.
5. Claim at the time of importation. - The importer of the products shall at the time of importation,
(a) make a claim that the products are the produce or manufacture of the Contracting State from
which they are imported and such products are eligible for preferential concession; and
(b) produce the evidence specified in the Schedule to these rules
THESCHEDULE
(See Rules 4 and 5)
1. Originating products. - Products covered by preferential trading arrangements within the
framework of the SAPTA imported into the territory of a Contracting State from another Contracting State which are consigned directly within the meaning of paragraph 5, hereof, shall be eligible
for preferential concessions if they conform to the origin requirements under any one of the
following conditions, namely :(a) products wholly produced or obtained in the exporting Contracting State as defined in
paragraph 2; or
(b) products not wholly produced or obtained, in the exporting Contracting State, provided
that the said products are eligible under paragraph 4.
2. Wholly produced or obtained. - Within the meaning of paragraph 1(a) the following shall be
considered as wholly produced or obtained in the exporting Contracting State, namely :(a) raw or mineral products extracted from its soil, its water or its seabeds;
(b) agricultural products harvested there,
(c) animals born and raised there;
(d) products obtained from animals referred to in clause (c) above;
(e) products obtained by hunting or fishing conducted there;
(f) products of sea fishing and other marine products taken from the high seas by its
vessels;
(g) products processed and/or made on board its factory ship exclusively from products
referred to in clause (f) above;
(h) used articles collected there, fit only for the recovery of raw materials;
(i) waste and scrap resulting from manufacturing operations conducted there;
(j) goods produced there exclusively from the products referred to in clauses (a) to (i)
above.
3. Not wholly produced or obtained. - (a) Within the meaning of paragraph 1(b), products worked
on or processed as a result of which the total value of the materials, parts or produce originating
from non-Contracting States or of undetermined origin used does not exceed 60 per cent of the
1012
f.o.b. value of the products produced or obtained and the final process of manufacture is performed within the territory of the exporting Contracting State shall be eligible for preferential
concessions subject to the provisions of clause (c) of paragraph 3 and paragraph 4;
(b) Sectoral agreements;
(c) The value of the non-originating materials, parts or produce shall be (i) the c.i.f. value at the time of importation of materials, parts or produce where this
can be proven; or
(ii) the earliest ascertainable price paid for the materials, parts or produce of undetermined origin in the territory of the Contracting State where the working or processing takes place.
4. Cumulative rules of origin. - Products which comply with origin requirements provided for in
paragraph 1 and which are used by a Contracting State as input for a finished product eligible for
preferential treatment by another Contracting State shall be considered as a product originating
in the territory of the Contracting State where working or processing of the finished product has
taken place provided the aggregate content originating in the territory of the Contracting State
is not less than 50 per cent of its f.o.b. value.
5. Direct consignment. - The following shall be considered as directly consigned from the
exporting Contracting State to the importing Contracting State, namely :(a) if the products are transported without passing through the territory of any non-Contracting State;
(b) the products whose transport involves transit through one or more intermediate nonContracting States with or without transhipment or temporary storage in such countries :
Provided that (i) the transit entry is justified for geographical reason or by considerations related
(ii) the products have not entered into trade or consumption there; and
(iii) the products have not undergone any operation there other than unloading and
6. Treatment of packing. - When determining the origin of products, packing shall be considered
as forming a whole with the product it contains, unless packing has to be treated separately under
the national legislation.
7. Certificate of Origin. - Products eligible for preferential concessions shall be supported by a
Certificate of Origin, in the form annexed, issued by an authority designated by the government
of the exporting Contracting State and notified to the other Contracting States in accordance with
the Certification Procedures mentioned below the form annexed.
8. (a) In conformity with Article 15 of the SAPTA and national legislations, any Contracting State
1013
may prohibit importation of products containing any inputs originating from States with which it
does not have economic and commercial relations.
(b) Contracting States will do their best to cooperate in order to specify origin of inputs in the
Certificate of Origin.
9. Review. - These Rules may be reviewed as and when necessary upon request of one-third of
the Contracting States and may be open to such modifications as may be agreed upon.
10. Special criteria percentage. - Products originating in Least Developed Contracting States
can be allowed a favourable 10 percentage points applied to the percentage established in paragraphs 3 and 4. Thus, for paragraph 3, the percentage would not exceed 70 per cent, and for
paragraph 4, the percentage would not be less than 40 per cent.

Concessional rates of duites on goods when imported from SAARC countries under SAARC
Preferential Trade Agreement, 1995
[ Notfn. No. 105/99-Cus., dt. 10.8.1999 as amended by Notfn. Nos. 135/01, 85/02, 145/02, 13/03,
82/03, 43/04, 69/06, 127/06, 121/11].
Ministry of Finance (Department of Revenue), No.15/97-Customs, dated the 1st March, 1997, the
Central Government, being satisfied that it is necessary in the public interest so to do, hereby
exempts the goods of the description specified in column (2) of the Table hereto annexed and
falling under the Chapter, Heading No. or Sub-heading of the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975), specified in the corresponding entry in column (3) of the said Table:(a)
in the case of goods specified in Part A of the said Table, when imported into
India from a country listed in Appendex I, or
(b)
in the case of goods specified in Part B of the said Table, when imported into
India from a country listed in Appendex II.
from so much of that portion of the applied rate of duty of Customs as is specified in the
corresponding entry in column (4) of the said Table:
Provided that the importer proves to the satisfaction of the Assistant Commissioner or
Deputy Commissioner of Customs or the Joint Commissioner of Customs, in accordance with the
Customs Tariff ((Determination of Origin of Goods under the Agreement of SAARC Preferential Trading Arrangement Rules, 1995 published with the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No.73/95-Customs-(N.T.), dated the
7th December, 1995, that the goods in respect of which the benefit of this exemption is claimed are
of the origin of the country listed in the said Appendix I or, as the case may be, Appendix II.
Provided further that the exemption contained in this notification shall not be applicable in the
case of
(i)
Vanaspati;
(ii)
acrylic yarn,
(iii)
copper products falling under Chapter 74 and heading 85.44 of the First Schedule to the Customs Tariff Act, 1975 and
1014
(iv)
Zinc oxide,
when imported from Nepal in excess of the quantities specified in Condition No.3 of the
Annexure to notification 40/2002-Customs, dated the 12th April, 2002.
Explanation:For the purposes of this notification, "applied rate of duty" means the standard rate of duty specified in the First Schedule to the Customs Tariff Act (51 of 1975) with respect
to the goods specified in the said Table, read with any other notification for the time being in
force, issued in respect of such goods under sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962), but not including the notification of the Government of India in the Ministry of
Finance (Department of Revenue), Nos.236/89-Customs, dated the 1st September, 1989, 72/2005Customs, dated the 22nd July 2005, 67/2006-Customs, dated the 30th June, 2006 and 68/2006Customs, dated the 30th June 2006.
TABLE
_________________________________________________________________________________________
Chapter or Heading No
Extent of tariff
or Sub-heading No.
concession
(percentage of
applied rate of
duty)
_________________________________________________________________________________________
(1)
(2)
(3)
(4)
___________________________________________________________________________________________
PART A
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
All goods
All goods
Areca nuts
All goods
All goods
Mandarins
Lemons
All goods
All goods
All goods
Papaws
All goods
All goods
Pine nuts
All goods
All goods
17.
18.
18A.
19.
Coconut milk powder

All goods
Liquorice roots
Plants and parts of
plants used for
perfumery, pharmacy
or for insecticidal,
fungicidal or
07.08, 07.13
0802.51.00 and 0802.52.00
0802.80
0804.10,0804.20
0805.10
0805.20
0805.30
0805.90
08.06
0807.11
0807.20
0809.10
0813.10
0813.40
09.07
0908.11, 0908.12 00, 0908.21.00
and 0908.22.00
1106.30
1209 30 00
1211 90
1211.30, 1211.40 or 1211.90
10%
10%
50%
20%
10%
20%
20%
20%
10%
20%
20%
10%
20%
10%
90%
50%
25%
10%
10%
10%
1015
20.
21.
22.
23.
24.
25.
similar purposes
Omitted
Resin Gum and Lac
All goods
All goods
All goods
All goods
26.
27.
28.
29.
30.
31.
32.
33.
Coconut-vinegar
All goods
All goods
All goods
All goods
Coal tar
All goods
All goods
33A.
34.
All goods
Other chromates and
dichromates excluding
chromates of zine or of
lead
The following goods,
2852
namely:(i) inorganic compounds
of mercury namely:(a) Mercury oxides
(mercuric oxide);
(b) Sulphides and
polysulphides of mercury;
(c) Polyphosphates of
mercury;
(d) Cyanides,complex
cyanides and cyanide
oxides of mercury;
(e) Fulminates, cyanates
and thiocyanates of
mercury;
(f) Chromates,dichromates
or peroxochromates of
mercury;
(g) mercury salts of
inorganic acids or
peroxides, (including
34A.
1301.90
1806 (except 1806.10)
1905.31 or 1905.32
1905.40, 1905.90
2008 20 00, 2009 31 00, 2009 39 00,
2009 90 00
22.09
2501 00
2504.10
2504.90
26.14
27.06
27.13
2801,2803,2804,2805 (except
2805 30 00),2810,2812,2813,2816,
2817,2818,2819,2820,2821,2822,
2823,2824,2825,2826,2828,2829,
2830,2831,2832,2835,2837,
2839,2840,2841 (except 2841 50),2842,
2847,2848,2849,2850,2853
2802, 2806
2841.50
15%
50%
50%
10%
10%
10%
25%
50%
40%
25%
10%
10%
10%
25%
10%
10%
35.
35A.
36.
36A.
36B.
37.
38.
39.
39A.
aluminosilicates, whether
or not chemically defined),
(h) Phosphides of mercury
whether or not
chemically defined;
(i) Carbides, hydrides,
nitrides azides, silicides, or
Borides of mercury;
(ii) Organo-mercury
compounds (akin to those
falling under 2931).
All goods
29.01,2902.11,2902.19,2902.50,2902.60,
2902.70,2902.90,2903.11,2903.12,
2903.29, 2903 31 00, 2903 39, 2903.99,
29.06,29.07,29.08,29.09,29.10,29.11,29.12,
29.13, 29.14,29.17 (except 2917.32,
2917.33 and 2917.34), 29.18,2920 11 00
& 2920 19, 29.21,29.22,29.23,29.24,29.25,
29.26,29.27,29.28,29.29,29.30,(except
2930 50 00 and 2930 90), 29.31,29.32,29.33
(except 2933.55 & 2933.59),29.34, 29.35,
29.36 (except 2936.23, 2936.24,2936.26
&2936.29), 29.37,29.38,29.39 (except
2939.11, 2939.19, 2939.91 and 2939.99),
29.42
Dithiocarbonates
2930 90
(xanthates)
All goods
2939.91, 2939.99,29.40
All goods
3005, 3006 40 00, 3006 60 10,
3006 60 30
Sterile surgical catgut,
3006 10
similar sterile suture
materials and sterile tissue
adhesives for surgical
wound closure; sterile
laminaria and sterile
laminaria tents: sterile
absorbable surgical or
dental haemostatics
(excluding sterile absorbable
surgical or dental yarn and
sterile surgical dental
adhesion barriers, whether
or not absorbable)
Triple super phosphate 3102.10
All goods
3105.30
Mono ammonia
3105.40
phosphate
All goods
3213, 3215
1016
10%
10%
15%
10%
10%
10%
10%
10%
10%

40.
41.
41A.
42.
43.
43A
All goods
Cinnamon leaf oil
All goods
All goods
All goods
All goods
43B
Baths, shower-baths
and wash-basins
All goods
All goods
All goods
All goods
All goods
44.
45.
46.
47.
48.
49.
50.
51.
52.
52A
53.
54.
55.
56.
57.
58.
59.
60.
61.
62.
62A.
62B.
62BA
62C.
1017
3301 30, 3305
3301.90
3405
35.03
3802.10
3901 30 00, 3903 19, 3916, 3920 69,
3920 71, 3920 99, 3922 (except
3922 10 00)
3922 10 00
10%
10%
10%
20%
30%
10%
4005.99
40.06,40.07,40.08,40.09
4010.11
4010.39
4011.20,4011.30,4011.50,40.14,4015.11
4015.19,4016.91,4016.93,4016.94
4016.95,4016.99
41.04 or 41.07
10%
50%
15%
10%
50%
All goods
Whole bovine skin
leather, of a unit surface
area not exceeding 28 sq.
feet (2.6 sq. metres)
All goods
44.10, 4418.20, 4418.40, 4418.50,
4418 60 00, 4418.90
Paraquet Panels
4418 71 00, 4418 72 00, 4418 79 00
All goods
4802 10,4804(except 4804 49 00,4804
51 00 4804 52 00 and 4804 59 00), 4806,
4807 00 , 4819, 4820 (except 4820 40 00
and 4820 90)
All goods
49.01
All goods
5201, 5205, 5206, 5207
Rubber slippers
6402.20
All goods
6406
Artificial flowers/
6702.10
plants of plastic
Artificial flowers/
6702.90
plants of other material
All goods
6802, 6803 00 00, 6804, 6809,
6810, 6815
All goods
6814.90
All goods
69.02,69.03 (except 6903.90)
All goods
6903.90
All goods
6910
All goods
7001 00, 7002, 7003, 7004, 7005,
7006 00 00,7007, 7008 00, 7009, 7010,
7011, 7013, 7014 00,7016, 7018, 7019
Glass inners for vacuum 7020 00
flasks or for other vacuum
vessels
All goods
7103 (except 7103 91 00)
10%
10%
10%
10%
15%
10%
10%
10%
10%
25%
10%
10%
10%
15%
15%
25%
10%
10%
10%
10%

63.
64.
65.
All goods
All goods
All goods
66.
All goods
67.
All goods
67A.
68.
69.
70.
70A.
71.
Electro-magnetic lifting
heads
Parts of industrial
vacuum cleaner
All goods
All goods
All goods
All goods
All goods
72.
73.
74.
75.
76.
All goods
All goods
All goods
All goods
Gear Box
67B.
1018
7210.12
7318.16
8402 11 00, 8410 13, 8458 11 00,
8482 80 00
8439 99 00, 8449 00, 8452 10, 8452
29 00, 8452 90, 8466 94 00, 8479 90,
8480 10 00, 8480 49 00, 8481 80,
8482 10, 8482 20, 8482 99 00
8501, 8503 00, 8546 90,
8548 10, 8548 90 00
8505 90 00
10%
15%
20%
10%
8508 70
10%
8532.24,8532.30
8545.20
8708.70
9032 90 00, 9033 00 00
9018 39, 9018 41 00, 9018 49 00,
9018 50, 9018 90, 9021 10 00,
9021 29 00, 9027 (except 9027 10 00),
9028 10 00, 9028 30, 9032 (except
9032 90 00)
9403 (except 9403 60 00), 9405, 9406 00
9402 10, 9403 60 00
9603.10,9603.29,9603.40,96.09
9608.10,9613.20
8708 40 00
15%
20%
10%
10%
20%
10%
10%
10%
25%
10%
20%
10%
PART B
1.
All goods
1A.
2.
All goods
Hilsa fish fillets, dried
or in brine, but not
smoked
Hilsa fish, salted but
not dried or smoked and
Hilsa fish in brine
All goods
All goods
Ambergris, castoreum,
civet and musk
All goods
All goods
All goods
All goods
3.
3A.
4.
5.
5A.
5B.
6.
6A.
03.01,03.02(except 0302.32),03.03,03.04, 50%

03.05 (except 0305.49 and 0305.59),
03.06,03.07
0302.32, 0305.49, 0305.59
75%
0305.31.00, 0305.32.00 and 0305.39.00
60%
0305.64.00 and 0305.69
60%
0402.99
05.08
0510.00
25%
50%
50%
06.03
0701.90
0802 .61. 00 to 0802.90.00
0804.30
25%
15%
60%
75%
1019
6B.

0810.70.00 and 0810.90
black, white or red
currants and gooseberries
75%
7.
7A.
7B.
8.
9.
10.
10A.
11.
12.
12.A
12.B
13.
All
All
All
All
All
All
All
All
All
All
All
All
15%
15%
15%
50%
60%
50%
75%
50%
60%
100%
100%
50%
13A.
All goods
13B.
13C.
13D.
13E.
14.
15.
16.
17.
18.
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
sterile absorbable
surgical or dental yarn
and sterile surgical
or dental adhesion
barriers, whether or
not absorbable
Goods containing
adrenal cortical
hormones
All goods
0804.50, 0811.90, 0812.90

0904, 0906, and 0910(except 0910.20)
1105.20
15 (except 15.20)
15.20
16 (except 1604.14)
1604.14
17 (except 1702.30 and 1703.10)
1702.30, 1703.10
1905.31, 1905.32, 1905.40
1905.90
20 (except 2001.90, 20.04, 2005.20,
20.07, 2008.19, 2008.20, 2008.99,
2009.19, 2009.50, 2009.80 and 2009.90)
20.04, 2005.20, 20.07, 2008.19,
2008.20, 2009.19, 2009.50
2001.90, 2009.80, 2008.99, 2009.90
2103.20
21.05
2201.10
2202.10
2301.20
2707.40
2905.45
3001, 3002, 3003, 3004 31,
3004 39, 3004 40, 3004 90,
3006 (except 3006 50 00,
3006 70 00, and 3006 92 00)
3004 32 00
100%
18A.
18B.
18C
18D.
19.
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
3004 10, 3004 50, 3005, 3006 50 00,

3006 70 00, 3006 92 00
Sterile absorbable surgical 3006 10
or dental yarn and sterile
surgical or dental adhesion
barriers, whether or not
absorbable, other than
those made up of knitted
and crocheted fabrics
All goods
3006 91 00
All goods
3004 20,3004 32 00
60%
75%
25%
15%
75%
60%
50%
60%
60%
100%
50%
50%
50%
60%

20.
21.
All goods
All goods
22.
23.
All goods
All goods
23A.
24.
24A.
25.
26.
26A.
27.
28.
All
All
All
All
All
All
All
All
29.
30.
30A.
All goods
All goods
articles of leather or of
composition leather, of
a kind used in machinery
or mechanical appliances
or for other technical uses
All goods
All goods
Articles of leather or of
composition leather, of a
kind used in machinery or
mechanical appliances or
for other technical uses
All goods
31.
31A.
31B.
32.
33.
34.
35.
36.
37.
38.
goods
goods
goods
goods
goods
goods
goods
goods
1020
31.01,31.02
100%
32 (except 3208.10,3208.20,32.09 and
50%
32.10)
3208.10,3208.20,32.09 and 32.10
60%
3304 10 00, 3304 30 00, 3304 91,
100%
3305,3306, 3307 (except 3307 41 00)
33.01, 33.02
50%
3303, 3307 41 00
60%
3304 20, 3304 99,
75%
3401.11, 3401.19
100%
34 (except 3401.11, 3401.19 and 3401.20)
50%
3401.20
100%
35
50%
39.14,39.15,39.16,39.17, (except
50%
3917.22,3917.23,3917.29 and 3917.31),
39.18,39.19,39.20,39.21,39.22,39.23,
3924.90,39.25,39.26
3917.22,3917.23,3917.29,3917.31,3924.1060%
4202 32, 4202 39, 4202 92 00, 4202 99 00 100%
42.01, 4202.11, 4202.12, 4202.19, 42.05, 50%
42.06
4202 22, 4202 29, 4202 91

4202.21, 4202.31, 42.03
4205
60%
75%
60%
44.01,44.02,44.03,44.04,44.05,44.06,
44.07,44.08,44.09,44.11,44.12,44.13,
44.15,44.16,44.17,44.18,44.19
4410.90
48.01,48.10,48.19,48.22
48.02,48.04,48.05,48.08
49.01,49.03,49.05,49.06,49.08
49.07
50%
All goods
All goods
All goods
All goods
Stock, shares and bond
certification and similar
documents of title;
cheque forms
52.01,52.02,52.03,52.04,52.05,52.06,
3-thread or 4-thread twill 52.07,52.08 (except 5208.12,5208.13,
including cross-twill
5208.41,5208.42 and 5208.43) 52.09,52.10,
unbleached woven fabrics 52.11,52.12
of cotton, containing
less than 85% by weight of
60%
50%
60%
50%
60%
50%
39.
39A.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
49A
49B
49C
50.
51.
cotton, mixed mainly or

solely with man-made fibres,
weighing not more than
200g/m2
All goods
5208.12,5208.13,5208.41,5208.42,
60%
5208.43
5210 19 00
3-thread or 4-thread twill including
60%
cross-twill unbleached woven fabrics of
cotton, containing less than 85% by weight
of cotton, mixed mainly or solely with manmade fibres, weighing not more than 200g/m2
All goods
53 (except 53.07 and 53.10)
50%
All goods
53.07.53.10
60%
All goods
54.01,54.02 (except 5402.20),54.03,
50%
54.04,54.05,54.06,54.07 (except
5407.10,5407.20 and 5407.30),54.08
All goods
5402.20,5407.10,5407.20,5407.30
60%
All goods
56
50%
Of jute and other textile 5607 90
60%
bast fibres of heading
5303
All goods
5702.39
60%
All goods
58 (except 5802.19,5802.20 and 5802.30) 50%
All goods
5802.19,5802.20,5802.30
60%
All goods
61.01, 61.02, 6103.31, 61.04
50%
(except 6104.32,6104.33 and 6104.39),
6105.10,61.06,6108.31,6108.32,
6108.39,6108.91,6108.92,6108.99,
6109.90,61.10 (except 6110.90),
61.12 (except 6112.11 and
6112.20), 61.15,61.16, 61.17
Ensembles of wool or
6103 29 90
50%
fine animal hair
Of wool or fine animal
6111 90 90
50%
hair
Of wool or fine animal
6114 90 90
50%
hair
6103 (except 6103 31 00), 6104 32 00
60%
those listed at S. Nos.
6104 33 00, 6104 39, 6105 20, 6105 90,
49A, 49B and 49C
6107, 6108 11, 6108 19, 6108 21 00, 6108
above
22, 6108 29, 6109 10 00, 6110 90 00, 6111,
6112 11 00, 6112 20, 6113 00 00, 6114
All goods
62.01,62.02,6203.11,6203.22,
50%
6203.31,62.04 (except 6204.32,6204.33
and 6204.39),62.05.62.06,6207.22,62.08
(except 6208.11 and 6208.19), 6209.10,
6209.20,62.14 (except 6214.10),62.15,
62.16,62.17
1021

51A
52.
53.
54.
55.
55A.
55B
55C
56.
56A.
57.
57A.
57B.
58.
58A.
59.
59A.
60.
60A.
61.
62.
63.
64.
Ensembles of wool or
fine animal hair
mens or boys ensembles
of wool or fine animal
hair or babies garments
and clothing accessories
of wool or fine animal hair
All goods
1022
6203 29 00
50%
62.03 (except 6203.11,6203.22 and

6203.31), 6204.32,6204.33,6204.39,
62.07 (except 6207.22),6208.11,6208.19,
6209.30,6209.90,62.10,62.11,62.12,62.13
60%
63.01,6302.21,6302.22,63.03,6304.19,
6304.92,6304.93,6304.99,6305.32,
63.06,63.07,63.08,63.09,63.10
All goods
63.02 (except 6302.21 and 6302.22),
6304.11,6304.91,63.05 (except 6305.32)
All goods
64.01,6402.20,6403.20, 6403.59, 6404.11,
64.05 (except 6405.90)
6402.19, 6403.99, 6404.19, 6404.20
footwear made on a base 6405.90
or platform of wood, not
having an inner sole or a
protective metal toe-cap
6402 99
footwear incorporating a
protective metal toe-cap
Footwear made on a base 6403 91 or 6403 99
or platform of wood, not
having an inner sole or a
protective metal toe-cap.
All goods
6402.12,6402.91,6403.12
6403.19,6403.40,6403.51,6403.91,64.06
Other footwear incorpo- 6402 99
rating a protective metal
toe-cap
All goods
66
All goods
6702.10
All goods
6702.90
All goods
69 (except 69.07, 69.08, 69.10, 69.11,
and 69.12)
Ceramic connectors for
8536 70 00
optical fibres, bundles
or cables
All goods
69.12
All goods
69.07, 69.08, 69.10, 69.11
All goods
73
All goods
7408.11, 7408.19
All goods
74.04
All goods
7610.10, 7610.90
All goods
83
All goods
84.02,84.03,8407.32,8407.33,8407.34
84.08,8409.91,84.10 (except 8410.13),
50%
60%
60%
75%
60%
75%
50%
50%
50%
100%
100%
50%
50%
60%
75%
50%
100%
60%
100%
50%
50%
65.
66.
67.
67A.
67B.
67C.
67D.
67E.
Electric fan
Printing type, block,
plates, cylinders and
other printing
components
All goods
Static convertor-UPS
Dry cell battery
Plastic cabinet of
television
All goods
68.
Carbon Rod UM-1,

UM-2, UM-3
All goods
68A.
All goods
68B.
68C.
69.
All goods
All goods
Automatic regulating or
controlling instruments
All goods
69A.
70.
71.
72.
72.A
All goods
Electrically operated
clocks
All goods
All goods
1023
84.15 (except 8413.40), 8414.10,8414.60,
84.16,84.17,84.19 (except 8419.11
and 8419.19), 84.21 (except 8421.21
and 8421.39),84.25 (except 8425.42),
8433.52,8433.53,8433.60,8433.90,
84.38,84.39, 84.42 (except 8442.50),
84.74 (except 8474.39),84.75,84.77,
8478.10
8414.51
8442.50
60%
50%
8504 21 00, 8504 22 00, 8504 31 00,

8504 32 00, 8504 33 00, 8504 34 00
8504.40
8506.90
8529.90
100%
8544 11, 8544 19, 8544 49, 8544 60
100%
8545.90
100%
85 (except 8504.33, 8504.34, Static

convertor-UPS falling under 8504.40,
Dry cell battery falling under 8506.90.
Plastic cabinet of television falling
under 8529.90, 8544.60, Carbon Rod
UM-1, UM-2, UM-3 falling under
8545.90, 8504.10, 8504.21,
8504.22, 8504.31, 8504.32, 8507.10,
8507.20, 8507.90, 8539.10, 8539.21,
8539.22, 8539.29, 8539.31, 8539.39,
8539.90, 8544.11, 8544.19, 8544.49
8504 10, 8507 10 00, 8507 20 00,
8539 10 00, 8539 21, 8539 29,
8539 31, 8539 39, 8539 90
8507.90, 8539.22
8703.23, 8703.33, 8704.21, 8704.31
9032.89
50%
100%
100%
100%
60%
75%
15%
100%
90 (except Automatic regulating or

controlling instruments falling
under 9032.89)
91 (except 9105.91)
9105.91
50%
50%
50%
9403.30, 9403.40, 9403.50, 9403.60

94 (except 94.03)
100%
50%

72B.
73.
All goods
1024
9403.10, 9403.20, 9403.70, 9403 81 00,
9403 89 00, 9403.90
9503
100%
Wheeled toys designed

60%
to be ridden by children
74.
Dolls representing only 9503
60%
human beings whether
or not dressed
75.
All goods
96 (except 9607.11 and 9607.19)
50%
75A.
All goods
9607.11, 9607.19
75%
_________________________________________________________________________________________
APPENDIX I
__________________________________________________________________________________________
S.No.
Country
_________________________________________________________________________________________
(1)
(2)
____________________________________________________________________________________________
1.
Bangladesh
2.
Bhutan
3.
Maldives
4.
Nepal
5.
Pakistan
6.
Sri Lanka
______________________________________________________________________________________________
APPENDIX II
_________________________________________________________________________________________
S.No.
Country
___________________________________________________________________________________________
(1)
(2)
____________________________________________________________________________________________
1.
Bangladesh
2.
Bhutan
3.
Maldives
4.
Nepal
____________________________________________________________________________________________

Exemption to specified goods when imported from Nepal under the treaty of Trade between his
Majesty's Govt. of Nepal and Govt. of India.
[Notfn. No.104/10-Cus., dt.1.10.2010 ]
Ministry of Finance (Department of Revenue) No. 94/2010 Customs dated the 15th September,
2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 761 (E) dated the 15th September, 2010, except as respects things done or omitted
1025
to be done before such supersession, the Central Government, being satisfied that it is necessary
in the public interest so to do, hereby exempts goods specified in column (2) of the Table below,
when imported into India from Nepal, from the whole of the duty of customs leviable thereon
under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), subject to the conditions,
if any, specified in the Annexure to this notification, the condition number of which is mentioned
in the corresponding entry in column (3) of the said Table:
TABLE
_________________________________________________________________________________________________
S.No
Condition No.
_________________________________________________________________________________________________
(1)
(2) (3)
_________________________________________________________________________________________________
1.
(i) Agricultural, horticultural, floricultural and forest produce;

1
(ii) Minerals which have not undergone any processing;
(iii) Rice, pulses, flour, atta, bran and husk;
(iv) Timber;
(v) Jaggery (gur and shakkar);
(vi) Livestock, poultry bird and fish;
(vii) Bees, bees-wax and honey;
(viii) Raw wool, goat hair ,bristles and bones as are used in the
manufacture of bone-meal;
(ix) Milk, home-made products of milk and eggs;
(x) Ghani-produced oil and oil-cakes;
(xi) Herbs, Ayurvedic and herbal medicines including essential oils and
its extracts;
(xii) Articles produced by village artisans as are mainly used in villages;
(xiii) Akra
(xiv) Yak tail;
(xv) Stone aggregate, boulder, sand and gravel;
2.
All manufactured goods other than the following, namely: 2

(i). Alcoholic liquors or beverages and their concentrates except
industrial spirits;
(ii). Perfumes and cosmetics with non-Nepalese or non-Indian brand names;
(iii). Cigarettes and tobacco;
(iv). Vegetable fats (Vanaspati);
(v). Acrylic yarn;
(vi). Copper products falling under Chapter 74 and heading 85.44 of the
First Schedule to the said Customs Tariff Act, and
(vii). Zinc Oxide .
3.
(i). Vegetable fats (Vanaspati);

2 and 3
(ii). Acrylic yarn;
(iii). Copper products falling under Chapter 74 and heading 85.44 of the
First Schedule to the said Customs Tariff Act, and
(iv). Zinc oxide.
_________________________________________________________________________________________________
1026
ANNEXURE
_________________________________________________________________________________________________
Condition No Condition
_________________________________________________________________________________________________
1.
If the goods are wholly produced in Nepal.
_________________________________________________________________________________________________
2
(A)
(1)
The goods are manufactured in Nepal wholly from Nepalese materials
or Indian materials or
Nepalese and Indian materials. The following products shall be considered as wholly produced or manu
factured in Nepal for this purpose (i)
(ii)
(iii)
(iv)
Or,
(2) (a)
(i).
(ii).
(iii).
(iv).
(v).
(vi).
Raw materials or mineral products extracted from soil, water, riverbed

or beneath the riverbed in Nepal.
Products taken from the sea bed, ocean floor or sub-soil thereof beyond the limits of national jurisdiction of Nepal, provided it has the
exclusive rights to exploit that seabed, ocean floor or sub soil thereof,
in accordance with the provisions of the United Nations Convention
on the Law of the Sea (UNCLOS).
Used articles collected in Nepal, fit only for the recovery of raw materials.
Waste and scrap resulting from manufacturing operations conducted
in Nepal.
The goods involve a manufacturing process in Nepal that brings
about a change in classification, at four digit level, of the Harmonized
Commodities Description and Coding System, different from those, in
which all the third country origin materials used in the manufacture of
such goods are classified and the manufacturing process is not limited to insufficient working or processing as indicated in the illustrative list below:
operations to ensure the preservation of articles in good condition
during transport and storage (for example, ventilation, spreading out,
drawing, chilling, placing in salt, sulphur-dioxide or other aqueous
solutions, removal of damaged parts and like operations);
operations consisting or removal of dust, sifting or screening, sorting, classifying, matching (including the making up of sets), washing,
painting, cutting up;
changes of packing and breaking up and assembly of consignments;
slicing, cutting, slitting, re-packing, placing in bottles or flasks or
bags or boxes or other containers, fixing on cards or boards etc., and
all other packing or re-packing operations;
the affixing of marks, labels or other like distinguishing signs on articles or their packaging;
mixing of articles, whether or not of different kinds, where one or more
components of the mixture do not meet the conditions laid down in
para 1 (b) of Protocol to the Article V of the Treaty of Trade between
the Government of Nepal and the Government of India to enable them
and,
(vii).
(viii).
1027
to be considered as manufactured or produced or made in Nepal;

assembly of parts of an article to constitute a complete article;
a combination of two or more operations specified in (i) to (vii) above.
(b) the total value of materials, parts or produce originating from

countries other than Nepal or India or of undetermined origin used
does not exceed 70% (seventy percent) of the FOB price of the articles produced, and the final process of manufacturing is performed
within the territory of Nepal.
Explanation:-For the purpose of this notification, the total value of materials, parts
or produce originating from countries other than Nepal or India shall be the CIF
value at the time of importation of materials, parts or produce, at the point of entry in
Nepal, where this can be proven to the satisfaction of Deputy Commissioner of
Customs or the Assistant Commissioner of Customs as the case may be, or the
earliest ascertainable price paid for the materials, parts or produce of undetermined
origin in the territory of the Contracting Party where the working or processing
takes place.
(B)
The importer produces a certificate of origin in the Form annexed hereto,
duly certified by an agency designated by the Government of Nepal, in respect of
the consignment, to the satisfaction of the Assistant Commissioner of Customs or
Deputy Commissioner of Customs, as the case may be, that such goods have in fact
been manufactured in Nepal.
FORM OF CERTIFICATE OF ORIGIN
Certificate of origin for exports free of Customs duties under the Treaty of Trade
between the Government of Nepal and the Government of India
Reference No. ________________
1.
Articles consigned from (Exporters business name, address):
2.
Articles consigned to (Consignees name, address):
3.
Means of transport and route:
4.
Item number (HS Tariff Line):
5.
Marks and number of packages:
6.
Description of Articles :
7.
Gross weight or other quantity :
8.
Number and date of Invoice together with value:
9.
FOB value of the articles manufactured in Nepal :
10.
(i) Whether articles are manufactured in Nepal under Para 1(a) of the Pro
tocol to Article V of the Treaty of Trade (Yes/No):
(ii) If articles are manufactured in Nepal under Para 1 (b) (i) and (ii) of the
Protocol to Article V of the Treaty of Trade:
(A) CIF value of materials, parts or produce originating from Non-Con
tracting Parties (i.e. other than Nepal and India ) at the point of entry in
Nepal :(B) Value of materials, parts or produce of undetermined origin:11.
Percentage of the sum of the value of column 10(ii) (A) and (B) to the value
of column 9:
12.
Declaration by the exporter:
1028
The undersigned hereby declares that the details furnished above are correct, that
the articles are produced in Nepal and that they comply with the Rules of Origin
specified in the Treaty of Trade between the Government of Nepal and Government
of India.
_____________________
(Place and Date, Signature of authorised signatory)
13.
Certification:
It is certified that the articles herein referred to are eligible for preferential treatment
as per provisions of the Treaty of Trade between Government of Nepal and the
Government of India. It is further certified that:
1.
The articles have been manufactured in Nepal at a factory situated at
_____ (name of place/district) by M/s. ___ (name of the company).
2.
The articles involve manufacturing activity in Nepal and that the manufacturing activity satisfies the criteria given in the Protocol to Article V of the Treaty of
Trade.
3.
The articles in question are not products of third country origin.*
For the Government of Nepal
(Place and date, Signature and Stamp of Certifying Authority)
*For the purpose of the above Item No. 3, the articles which have undergone a
manufacturing process in Nepal as defined in the Protocol to Article V of the Treaty
shall not be treated as product of third country origin.
14.
For official use of Indian Customs:
The consignment has been examined and allowed to be imported into India as it
complies with the provisions as stipulated under Article V of the Treaty of Trade
between the Government of Nepal and Government of India.
________________________
Signature and Seal of the
Certifying Authority.
(A) The exemption shall apply only to a specified quantity of imports, not
exceeding:(i). 100,000 MT in case of Vegetable fats (Vanaspati);
(ii). 10,000 MT in case of Acrylic yarn;
(iii). 10,000 MT in case of Copper products falling under Chapter 74 and
heading 85.44 of the First Schedule to the Customs Tariff Act, 1975
(51 of 1975); and
(iv). 2,500 MT in case of Zinc Oxide;
in a time period, which shall commence from the 6th day of March of a
given calendar year and end on the 5th day of March of the succeeding
calendar year.
(B)
The imports shall be permitted only through the land customs stations at
Kakarbhitta/Naxalbari, Biratnagar/Jogbani, Birganj/Raxaul, Bhairwaha/Nautanwa, Nepalgunj/
Nepalgunj Road and Mahendranagar/Banbasa.
(C)
The importer shall follow the procedure as may be specified by the Government of India from time to time.
-
1029

Concessional rate of Customs duty on specified goods manufactured by SSI units of Nepal when
imported into India.
[Notfn. No. 85/98-Cus., dt 5.11.1998 as amended by Notfn. No. 41/02,126/06
Act, 1962(52 of 1962) and in supersession of the notification of the Government of India, in
the Ministry of Finance (Department of Revenue) No.3/97-Customs dated the 16th January,
1997, the Central Government, being satisfied that it is necessary in the public interest so to do,
hereby exempts goods of the description specified in the Annexure below (hereinafter referred to
as the specified goods) upto the value of clearances specified in column (2) of the Table below,
(hereinafter referred to as the said Table) from so much of the duty of customs leviable under
section 3 of the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at
the rate specified in the corresponding entry in column (3) of the said Table when imported into
India from Nepal.
TABLE
___________________________________________________________________________________________
S.NO.
CLEARANCES
RATE OF DUTY
_____________________________________________________________________________________________
1.
First clearances upto an aggregate value not

exceeding Indian rupees fifty lakh in a financial year.
Sixty per cent of normal

rate of duty.
2.
Clearance upto an aggregate value not exceeding

Eighty per cent of the normal
fifty lakh rupees immediately following the
rate of duty.
clearances specified against S.No.1 above during
the same financial year.
____________________________________________________________________________________________________
Note:
If any imports have taken place before the issue of this Notification under Notification
No.3/97-Customs dated 16th January,1997, whether at nil rate or otherwise, or under any
other notification, such imports shall be taken into account for computing the limit of
fifty lakh rupees for S.No.1 above.
2.
The exemption contained in this Notification shall be admissible to goods,i)

manufactured in Nepal by small scale units which are eligible to be referred to
as small scale units under the Nepal Industrial Policy of 5th December, 2001;
ii)
imported into India; and
iii)
Subject to a certificate, as appended to this notification, duly signed by an
authorized signatory on behalf of His Majesty's Government of Nepal, which is
to be produced at the time of import.
3.
The exemption contained in this notification shall apply only subject to the following
conditions, namely:-
1030
(i)
where a manufacturer clears the specified goods from one or more factories,
the exemption in his case shall apply to the total value of clearances mentioned
against each of the serial numbers in the said Table, and not separately for
each factory;
(ii)
where the specified goods are cleared by one or more manufacturers from a
factory, the exemption shall apply to the total value of clearances mentioned
against each of the serial numbers in the said Table and not separately for each
manufacturer;
(iii)
the aggregate value of clearances of all goods by a manufacturer from one or

more factories, or from a factory by one or more manufacturers, has not exceeded Indian Rupees three hundred lakhs in the preceding financial year.
4.
The exemption contained in this Notification shall not apply to specified goods, bearing
a brand name or trade name (registered or not) of a person other than the said manufacturer in Nepal.
5.
For the purpose of computing the aggregate value of clearances under this notification,
the following clearances shall not be taken into account, namely:(a)
clearances which are chargeable to 'NIL' rate of duty leviable under section 3 of
the Customs Tariff Act, 1975 (51 of 1975) or which are exempt from the whole of
such duty under any other notification (not being a notification where exemption from the whole of such duty is granted based upon the value or quantity
of clearances made in a financial year);
(b)
clearances bearing a brand name or trade name (registered or not) of another

person, which are ineligible for grant of exemption in terms of provisions of
paragraph 3 of this Notification;
(c)
clearances of specified goods which are used as inputs for further manufacture
of any specified goods, within the factory of production of specified goods;
(d)
clearances of strips of plastics used within the factory of production for weaving of fabrics or for manufacture of sacks or bags made of polymers of ethylene
or propylene.
EXPLANATION:
(i)
For the purposes of this notification "value" shall mean the price declared in
the invoice of the manufacturer or factory, in terms of Indian Rupee, as indicated in the certificate appended to this notification.
(ii)
"brand name" or "trade name" shall mean a brand name or trade name, whether
registered or not, that is to say, a name or a mark, such as symbol, monogram
label, signature or invented word or writing which is used in relation to such
specified goods for the purpose of indicating or so as to indicate a connection
1031
in the course of trade between such specified goods and the person using
such name or mark with or without any indication or the identity of that person.
Certificate for exports from Nepal for claiming concessional rate of Additional duties of
Customs under the Treaty of Trade between His Majesy's Government of Nepal and the Government of India.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
Goods consigned from (Exporter's business name, address)

Goods consigned to (Consignee's name, address)
Means of transport and route
Number and date of invoice
Value of the goods (in Indian Rupees)
Item Number (HS Tariff heading No.)
Marks and number of packages
Gross weight or other quantity
Value of clearances (in Indian Rupees) by the manufacturing factories upto the date of
invoice at Sr. No.4
Value of clearances in the preceding financial year.
Declaration by the exporter.
The undersigned hereby declares that the details furnished above are correct and that
the goods specified herein are manufactured in Nepal.
Date & Place
(Signature of Authorised Signatory)

Certification
(i)
The articles described in Invoice No.................. dated .......................... have been manufactured in Nepal at a factory situated at ................... (name of the place/district) by M/
s. ............................................................... (name of the company).
(ii)
The articles involve manufacturing activity in Nepal and that the manufacturing activity
consists of converting ........................ (major inputs) into ................................. (Output)
through a process consisting of ................................................. (brief description of manufacturing process).
(iii)
The value of clearances effected (a) by a manufacturer from one or more factories or (b)
from a factory by one or more manufacturers, in the preceding financial year did not
exceed the equivalent of Indian Rupees 300 lakhs.
(iv)
The value of clearances including this consignment in respect of the Factory at Sl. No.(i)
does not exceed the equivalent of Indian Rupees 50 lakhs/Indian Rupees 100 lakhs
(delete whichever is not applicable).
(v)
That the goods satisfy all the conditions laid down in Notification. No. 85/98 - Cus.
dated 5.11.1998.
1032
For his Majesty's Government of Nepal
(Signature & Stamp of Certifying Authority)
Place & date
ANNEXURE
1.1
All goods specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of
1986) other than the following, namely:(i)
all goods falling under heading No.21.06 and sub-heading Nos.2101.10 and 2101.20;
(ii)
all goods falling under Chapter 24 of the said Schedule (other than unbranded chewing
tobacco and preparations containing chewing tobacco, falling under Heading No.24.04
of the said Schedule);
(iii)
all goods falling under heading No.25.04;
(iv)
sandalwood oil, all goods falling under heading Nos.33.04 and 33.05 and sub-heading
Nos.3307.10, 3307.20, 3307.31, 3307.39, 3307.50 and 3307.90;
(v)
all goods falling under heading No.36.05;
(vi)
all goods falling under heading Nos.37.01, 37.02, and sub-heading No.3703.10;
(vii)
strips of plastics intended for weaving of fabrics or sacks, polyurethane foam and
articles or polyurethane foam; falling under Chapter 39;
(viii)
all goods falling under heading No.40.05 (except rubber solution or vulcanising solution), and sub-heading No.4006.10 and plates, sheets and strips falling under heading
No.40.08, for resoling or repairing on retreading rubber tyres;
(ix)
all goods falling under Chapter 51 of the said Schedule other than those falling under
sub-heading Nos.5105.30 and 5105.40 and Heading Nos.51.06, 51.07, 51.08, 51.09, 51.10
and 51.11 (except woven fabrics of wool falling under heading Nos.51.10 or 51.11) and
under 51.12;
(x)
all goods falling under Chapter 52 of the said Schedule other than goods falling under
Heading Nos.52.04;
(xi)
all goods falling under Chapter 53 of the said Schedule except goods falling under
Heading Nos.53.01, 53.02, 53.04, 53.05, 53.08 (other than goods fallling under sub-heading No.5308.14), 53.11 (other than woven fabrics of ramie);
(xii)
all goods falling under Chapter 54 of the said Schedule except goods; falling under
Heading Nos.54.01;
(xiii)
Heading Nos.55.05, 55.08 and shoddy yarn manufactured from used or new rags falling
under heading No.55.09 or 55.10;
1033
(xiv)
Heading Nos.56.01, 56.02, 56.03, 56.04, 56.05 (other than of man-made filaments), 56.07
(other than of jute), 56.08 and 56.09;
(xv)
all goods falling under Chapter 57 of the said Schedule;
(xvi)
Heading Nos.58.03, 58.06, 58.07, 58.08, uncut grey (un-processed) woven weft pile fabrics of cotton manufactured from grey unprocessed cotton yarn falling under subheading No.5801.21, fabrics of cotton or man-made fibres falling under sub-heading
No.5802.51, and unprocessed cotton terry towelling fabrics falling under sub-heading
No.5802.21;
(xvii)
Heading Nos.59.01, 59.05, 59.06, 59.08, 59.09, 59.10, 59.11 and textile fabrics coated or
laminated with preparations of low-density polyethylene;
(xviii)
all goods falling under Chapter 60 of the said Schedule except goods falling under subheading No.6002.10 and fabrics of cotton man-made fibres not subjected to any process
fallling under heading Nos.60.01 or 60.02;
(xix)
(xx)
(xxi)
Blankets of wool falling under Chapter 63 of the said Schedule;
(xxii)
all goods falling under heading Nos.72.06, 72.07, 72.18, 72.24, cold rolled stainless steel
pattis/pattas falling under Chapter 72; ingots and billets of non-alloy steel falling under
sub-heading Nos.7206.90 and 7207.90 and hot re-rolled products of non-alloy steel,
falling under sub-heading Nos.7211.11, 7211.19, 7211.30, 7211.52, 7211.59, 7211.60, 7211.92,
7211.99, 7213.90, 7214.90, 7215.90, 7216.10 and 7216.90, on which the duty of excise is
paid under section 3A of the Central Excise Act, 1944 (1 of 1944);
(xxiii)
all goods falling under heading, sub-heading Nos. 74.03, (excluding cast brass bars/
rods of a length not exceeding 3 feet, and brass billets weighing upto 5 kilograms, falling
under sub-heading No.7403.21, 7407.11, 7407.12, 7408.11, 7408.21, 74.09, copper circles,
whether or not trimmed;
(xxiv)
aluminium circles, whether or not trimmed, falling under Chapter 76;
(xxv)
all goods falling under heading Nos.85 21, 85 28; other than input or output units,
whether or not containing storage units in the same housing;
(xxvi)
refrigerating and airconditioning appliances and machinery and parts and accessories
thereof falling under Chapter 84, 85 or 90;
(xxvii)
all goods falling under heading Nos.87.01, 87.02, 87.03, 87.04, 87.05, 87.06, and 87.11
(other than powered cycles and powered cycle rickshaw (powered cycle or powered
rickshaw means a mechanically propelled cycle or, as the case may be, mechanically
propelled cycle rickshaw), which may also be peddled, if any necessity arises for so
doing);
GENERAL EXEMPTION NO. 84&85
1034
(xxviii)
all goods falling under heading Nos.91.01 or 91.02;
(xxix)
all goods falling under sub-heading Nos.9605.10.

Exemption to specified goods when imported into India from Nepal:
[Notfn. No.56/2006-Cus., dt. 7.6.2006.]
1962 (52 of 1962) read with sub-section (8) of section 3 of the Customs Tariff Act, 1975 (51 of 1975)
(hereinafter referred to as the said Act), the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby exempts the goods, description of which is
specified in column (2) of the Table below and falling within the First Schedule to the said Act,
when imported into India from Nepal, from the whole of the additional duty of customs leviable
thereon under sub-section (5) of section 3 of the said Act, subject to the condition that the said
goods are wholly produced in Nepal.
Table
___________________________________________________________________________________________________
S.No
___________________________________________________________________________________________________
(1)
(2)
___________________________________________________________________________________________________
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
Agricultural, horticultural and forest produce and minerals which have not
undergone any processing.
Rice, pulses and flour
Timber
Jaggery (gur and shakkar)
Animals, birds and fish
Bees, bees-wax and honey
Raw wool, goat hair and bones as are used in the manufacture of bone-meal
Milk, home-made products of milk and eggs.
Ghani-produced oil and oil-cakes.
Ayurvedic and herbal medicines.
Articles produced by village artisans as are mainly used in villages.
Yak tail.
Akra.

Omitted
1035

Exemption to specified goods imported from Bhutan, Nepal, Bangladesh and China
[ Notfn. No. 38/96-Cus., dt. 23.7.1996 as amended by 70/06, 41/12]
so to do, hereby exempts goods specified in column (2) of the Table hereto annexed and falling
within the First Schedule or the Second Schedule, as the case may be, of the Customs Tariff Act,
1975 (51 of 1975), from the whole of that duty of customs leviable thereon under the said Customs
Tariff Act, which is specified in the corresponding entry in column (3) of the said Table.
TABLE
___________________________________________________________________________________________________________
S.No.
Duty
___________________________________________________________________________________________________________
(1)
(2)
(3)
___________________________________________________________________________________________________________
1.
(a)
Goods of Bhutanese or Indian origin imported
Duty of customs
from Bhutan into India;
leviable thereon under
the First Schedule to
the Customs
(b)
Goods imported into India from a foreign country
Tariff Act, 1975, and
for the purpose of export to Bhutan;
Additional duty
leviable thereon under
section 3 of the said
Act.
(c)
Goods imported into India from a foreign country
for the purpose of export to Nepal;
(d)
Goods imported into India from Bhutan for the

purpose of export to a foreign country;
(e)
Goods imported into India from Nepal for the

purpose of export to a foreign country;
(f)
Semi-tanned cow hides, low grammage paper,

kapok and handloom products, when imported
into India from Bangladesh;
(g)
Goat skin, sheep skin, horses, goats, sheep,

wool, butter, common salt, raw silk, yak tail,
yak hair, china clay, borax, szaibelyite, goat
cashmere, Readymade Garments, Shoes,
Quilt/Blanket Carpets and Local Herbal
Medicines when imported into India from
China through Gunji in Pithoragarh district of
Uttaranchal along the Gunji Pulan (Tibet) land
route or through village Namgaya Shipkila in
Kinnaur district of Himachal Pradesh along the
Namgaya-Shipkila-Shipki Jui Jiuba land route
1036
or through Sherathang land route between

Sherathang in the East Sikkim district of Sikkim
in India and Renqinggang in the Tibet Autonomous
Region of China through Nathula Pass.
2.
(a)
Goods of Bhutanese or Indian origin exported from

India to Bhutan;
(b)
Goods imported into India from Bhutan for the

purpose of export to a foreign country and all
goods imported into India from a foreign
country for the purpose of export to Bhutan,
when Exported to the foreign country or, as
the case may be, to Bhutan;
Duty of customs
leviable thereon
under the Second
Schedule to the
Customs Tariff Act;
(c)
Goods imported into India from Nepal for

the purpose of export to a foreign country
and all goods imported into India from a
foreign country for the purpose of export to
Nepal, when Exported to the foreign country
or, as the case may be, to Nepal.
________________________________________________________________________________________________________

Exemption to specified goods when imported into India from the Union of Myanmar
[Notfn. No.9/95-Cus., dt.6.3.1995 as amended by Notfn. Nos.101/95 and 24/02, 62/10
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs, Act,
so to do, hereby exempts each of the goods specified in column (2) of the Table annexed hereto
when imported into India from the Union of Myanmar from so much of that portion of the duty of
(51 of 1975), as is in excess of 5 per cent ad valorem:
Provided that the importer produces evidence to the satisfaction of the Assistant Commissioner of Customs that such goods have, in fact, been produced in the union of Myanmar and
are imported into India through the land route from a notified land customs station.
TABLE
____________________________________________________________________________________________________
S.No.
__________________________________________________________________________________________________
(1)
(2)
________________________________________________________________________________________________________
1.
Rice
2.
Pulses and Beans
3.
Chana
4.
Mustard and Rape seed
1037
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
Ground Nut
Fresh vegetables and Fruits
Garlic and Onion
Reed Broom
Sesame seeds
Betel-Nuts
Turmeric
Dried Ginger
Coriander
Fried Chilly (including in powder form)
Wood in the rough, whether or not stripped of bark, timber,
wood roughly squared, wood sawn or chipped lengthwise,
sliced of a thickness exeeding 25mm
16.
Bamboo
17.
Tomato
18.
Sunflower seeds
19.
Resin
20.
Catechu
21.
Betel leaves
22.
Bicycle parts
23.
Life - saving drugs
24.
Fertilizers
25.
Insecticides
26.
Fabrics made wholly or predominantly of cotton
27.
Stainless steel utensils
28.
Menthol
29.
Agarbatti
30.
Spices
31.
Cosmetics
32.
Leather footwear
33.
Paints & Varnishes
34.
Sugar
35.
Salt
36.
Mosquito Coils
37.
Electric bulbs
38.
Razor blades
39.
X-Ray Paper & Photo paper
40.
Imitation jewellery
_______________________________________________________________________________
GENERAL N. T. NOTIFICATION. NO. 88

Customs Tariff (Determination of Origin of Goods Under the Preferential Trade Agreement
Between the Transitional State of Afganistan and Republic of India) Rules, 2003 [Notfn. No.33/03-Customs-(N.T.) dt. 13.5.2003]
Act, 1975 (51 of 1975), the Central Government hereby makes the following rules, namely:-
1038
1. Short title and commencement:- (1) These rules may be called the Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Transitional Islamic
State of Afghanistan and Republic of India) Rules, 2003.
2. Application:- These rules shall apply to goods consigned from the territory of either of the
Contracting Parties.
3. Determination of Origin:- No product shall be deemed to be the produce or manufacture of
either country unless the conditions specified in these rules are complied with in relation to such
products, to the satisfaction of the appropriate Authority.
4. Declaration at the time of importation:- The importer of the product shall, at the time of
importation(a) make a claim that the products are the produce or manufacture of the country from
which they are imported and such products are eligible for preferential treatment under
the Agreement, and
(b) produce the evidence specified in these rules.
Explanation:- For the purposes of this notification, Preferential treatment in relation to
any product means the exemption granted under the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No.76/2003-Customs dated
the 13th May, 2003 and includes preferential concessions.
5. Originating products:- Products covered by the Agreement imported into the territory of a
Contracting Party from another Contracting Party which are consigned directly within the meaning of rule 9 hereof, shall be eligible for preferential treatment if they conform to the origin
requirement under any one of the following conditions:
(a) Products wholly produced or obtained in the territory of the exporting Contracting
Party as defined in rule 6; or
(b) Products not wholly produced or obtained in the territory of the exporting Contracting Party, provided that the said products are eligible under rule 7 or rule 8 read with rule
7.
6. Wholly produced or obtained:Within the meaning of rule 5(a), the following shall be considered as wholly produced or obtained
in the territory of the exporting Contracting Party, namely:(a)
raw or mineral products, including mineral fuels, lubricants and related materials as well
as mineral or metal ores, extracted from its soil, its water or its seabed;
(b)
vegetable products, including agricultural and forestry products, harvested there;
(c)
animals born and raised there;
(d)
products obtained from animals referred to in clause (c) above;
1039
(e)
products obtained by hunting or fishing conducted there;
(f)
products of sea fishing and other marine products from the high seas by its vessels;
(g)
products processed and/or made on board its factory ships exclusively from products
referred to in clause (f) above;
(h)
used articles collected there, fit only for the recovery of raw materials;
(i)
waste and scrap resulting from manufacturing operations conducted there;
(j)
products extracted from the seabed or below seabed which is situated outside its territorial waters, provided that it has exclusive exploitation rights;
(k)
goods produced there exclusively from the products referred to in clauses (a) to (j)
above.
Explanation I:-Vessels shall refer to fishing vessels engaged in commercial fishing,
registered in the country of the Contracting Party and operated by a citizen or citizens of
the Contracting Party or partnership, corporation or association, duly registered in such
country, at least 60 per cent of equity of which is owned by a citizen or citizens and/or
Government of such Contracting Party or 75 per cent by citizens and/or Governments of
the Contracting Parties. However, the products taken from vessels, engaged in commercial fishing under Bilateral Agreements which provide for chartering/leasing of such
vessels and/or sharing of catch between Contracting Party will also be eligible or preferential treatment.
Explanation II:-In respect of vessels or factory ships operated by Government agencies,
the requirements of flying the flag of the Contracting Party does not apply.
Explanation III:-For the purpose of this Agreement, the term factory ship means any
vessel, as defined, used for processing and/or making on board products exclusively
from those products referred to in clause (f) of Rule 6.
7. Not wholly produced or obtained:(a)
Within the meaning of rule 5(b), products worked on, or processed as a result of which
the total value of the materials, parts or produce originating from countries other than the Contracting Parties or of undetermined origin used does not exceed 50% of the f.o.b. value of the
products produced or obtained and the final process of manufacture is performed within the
territory of the exporting Contracting Party shall be eligible for preferential treatment, subject to
the provisions of clauses (b), (c), (d) and (e) of rule 7 and rule 8.
(b)
Non-originating materials shall be considered to be sufficiently worked or processed
when the product obtained is classified in a heading, at the four digit level, of the Harmonised
Commodity Description and Coding System different from those in which all the non-originating
materials used in its manufacture are classified.
(c)
In order to determine whether a product originates in the territory of a Contracting Party,
it shall not be necessary to establish whether the power and fuel, plant and equipment and
1040
machines and tools used to obtain such products originate in third countries or not.
(d)
The following shall in any event be considered as insufficient working or processing to
confer the status of originating products, whether or not there is a change of heading, namely:1)
Operations to ensure the preservation of products in good condition during transport
and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other
aqueous solutions, removal of damaged parts, and like operations).
2)
Simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting up.
3)
(i)
(ii)
simple slicing, cutting and repacking or placing in bottles, flasks, bags, boxes,
fixing on cards or boards, etc., and all other simple packing operations.
4)
The affixing of marks, labels or other like distinguishing signs on products or their
packaging.
5)
Simple mixing of products, whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in these Rules to enable them to be
considered as originating products.
6)
simple assembly of parts of products to constitute a complete product.
7)
a combination of two or more operations specified in (a) to (f).
8)
slaughter of animals.
(e)
The value of the non-originating materials, parts or produce shall be:
(i)
The c.i.f. value at the time of importation of the materials, parts or produce where this can
be proven; or
(ii)
The earliest ascertainable price paid for the materials, parts or produce of undetermined
origin in the territory of the Contracting Parties where the working or processing takes place.
8. Cumulative rules of origin:In respect of a product, which complies with the origin requirements provided in rule 5(b) and is
exported by any Contracting Party and which has used material, parts or products originating in the
territory of the other Contracting Party, the value addition in the territory of the exporting Contracting Party shall be not less than 30 per cent of the f.o.b. value of the product under export subject to
the condition that the aggregate value addition in the territories of the Contracting Parties is not
less than 40 per cent of the f.o.b. value of the product under export.
Explanation:-Cumulation as implied by Rule 8 means that only products which have acquired
originating status in the territory of one Contracting party may be taken into account when used
1041
as inputs for finished product eligible for preferential treatment in the territory of the other
Contracting Party.
9. Direct consignment:The following shall be considered to be directly consigned from the exporting country to the
importing country, namely:(a)
if the products are transported without passing through the territory of any country
other than the countries of the Contracting Parties.
(b)
the products whose transport involves transit through one or more intermediate countries with or without transhipment or temporary storage in such countries:
Provided that
(i)
the transit entry is justified for geographical reason or by considerations related exclusively to transport requirements;
(ii)
the products have not entered into trade or consumption there; and
(iii)
the products have not undergone any operation there other than unloading and reloading or any operation required to keep them in good condition.
10. Treatment of packing:When determining the origin of products, packing should be considered as forming a whole with
the product it contains. However, packing may be treated separately if the national legislation so
requires.
11. Certificate of origin:Products eligible for a Certificate of origin in the form annexed shall support preferential treatment
issued by an authority designated by the Government of the exporting country and notified to
the other country in accordance with the certification procedures to be devised and approved by
both the Contracting Parties.
12. Prohibitions:Either country may prohibit importation of products containing any inputs originating from
States with which it does not have economic and commercial relations.
13. Co-operation between contracting parties:(a)
The Contracting Parties will do their best to co-operate in order to specify origin of
inputs in the Certificate of origin.
(b)
The Contracting Parties will take measures necessary to address, to investigate and,
where appropriate, to take legal and/or administrative action to prevent circumvention of this
Agreement through false declaration concerning country of origin or falsification of original
documents.
1042
(c)
Both the Contracting Parties will co-operate fully, consistent with their domestic laws
and procedures, in instances of circumvention or alleged circumvention of the Agreement to
address problems arising from circumvention including facilitation of joint plant visits and contacts by representatives of both Contracting Parties upon request and on a case by case
basis.
(d)
If either Party believes that the rules of origin are being circumvented, it may request
consultation to address the matter or matters concerned with a view to seeking a mutually
satisfactory solution. Each party will hold such consultations promptly.
14. Review:These rules may be reviewed as and when necessary upon request of either Contracting Party
and may be open to such modifications as may be agreed upon.
1. Goods consigned from (Exporters
Business Name, Address, Country).
Reference No.
INDO - AFGHANISTAN
PREFERENTIAL TRADE
AGREEMENT (IAPTA) (Combined
declaration and certificate)
Issuedin
(Country)
(See notes overleaf)
_______________________________________________________________________________________
2. Goods consigned to
4. For Official use
(Consignees Name, Address, Country)
3. Means of transport and Route (as far as known)
5. Tariff
item
number
6.Marks and
numbers of
packages
7. Number and kind 8. Origin 9. Gross weight

10. Number
of packages:
criterion
or other quantity and date of
description of goods (see Notes
invoice
overleaf)
____________________________________________________________________________________________
11. Declaration by the Exporter.
The undersigned hereby declares
that the above details and statements
are correct; That all the goods were
produced in
(Country
12. Cetificate:
It is hereby cerfied, on the basis of control
carried out that the declaration by the
exporter is correct.
1043
and that they comply with the origin

requirements specified for those goods in
IAPTA for goods exported to
.................................(Importing Country)
---------------------------------------Place and date, signature of the authorised

signatory
_____________________________________________________________________________________________
n
n
n
fall within a description of products eligible for concessions in the country of destination under this agreement.
comply with IAPTA Rules of Origin. Each Article in a consignment must qualify separately in its own right; and
comply with the consignment conditions specified by the IAPTA Rules of Origin. In
general products must be consigned directly within the meaning of Rule 9 hereof from
the country of exportation to the country of destination.
II. Entries to be made in Box 8

Preference products must be wholly produced or obtained in the exporting Contracting Party in
accordance with Rule 6 of the IAPTA Rule of Origin, or where not wholly produced or obtained in
the exporting Contracting Party must be eligible under Rule 7 or Rule 8.
Products wholly produced or obtained enter the letter A in box 8.
Products not wholly produced or obtained, the entry in box 8 should be as follows:
Enter letter B in box 8 for products, which meet the origin criterion according to Rule 7. Entry of
letter would be followed by the sum of the value of materials, parts or produce originating from
non-contracting parties or undetermined origin used, expressed as a percentage of the f.o.b.
value of the products: (example B ( ) percent).
Enter letter C in box 8 for products, which meet the origin criteria according to Rule 8. Entry of
letter C would be followed by the sum of the aggregate content originating in the territory of the
exporting Contracting Party expressed as a percentage of the f.o.b. value of the exported product
(example C ( ) per cent).
GENERAL NOTIFICATION NO. 89

Exemption to specified goods, when imported from the Transitional Islamic State of Afghanistan:
[Notfn. No. 76/03-Cus. dt. 13.5.2003 as amended by 130/06. 121/11
so to do, hereby exempts goods of the description as specified in column (3) of the Table below
1044
and falling under the Chapter, heading, sub-heading or tariff item of the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975), as specified in the corresponding entry in column (2) of the
said Table, when imported from the Transitional Islamic State of Afghanistan, from so much of
that portion of the applied rate of duty of customs as is specified in the corresponding entry in
column (4) of the said Table:
Provided that the importer proves to the satisfaction of the Assistant Commissioner of
Customs or the Deputy Commissioner of Customs, as the case may be, in accordance with the
Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement
between the Transitional Islamic State of Afghanistan and Republic of India) Rules, 2003,
published with the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.33/2003-Customs (N.T.), dated the 13th May, 2003, that the goods are of the
origin of the Transitional Islamic State of Afghanistan.
Explanation- For the purposes of this notification the applied rate of duty means the standard
rate of duty specified in the First Schedule to the said Customs Tariff Act, with respect to the
goods specified in the said Table, read with any other exemption notification, for the time being in
force, issued in respect of such goods under sub- section (1) of section 25 of the said Customs
Act.
TABLE
__________________________________________________________________________________________
S. No. Chapter, heading,
Extent of concession
sub-heading or
(percentage of
tariff item
applied rate of duty)
___________________________________________________________________________________________
(1)
(2)
(3)
(4)
___________________________________________________________________________________________
1.
0802
Almond thin shelled, almond hard
50%
shelled, almond shelled
2.
0802 31 00
Walnuts unshelled
50%
3.
0802 32 00
Walnuts shelled
50%
4.
0808 51 00 and
Pistachios closed shell, pistachios
100%
0802 52 00
open shell, pistachios shelled (kernel)
5.
0804 20
Fig dried
100%
6.
806 10 00
Grapes fresh, all types
50%
7.
0806 20
Green raisins, green large, black
50%
raisins, red raisins, raisins golden,
green raisins except large
8.
0807 19 00
Melon fresh
100%
9.
0808 10 00
Apples fresh
50%
10.
0809 10 00
Apricots fresh
50%
11.
0810 90 10
Pomegranates
50%
12.
0813 10 00
Dried apricots, dried apricots nuts
50%
13.
0813 10 00
Apricots nuts, bitter unshelled;
50%
apricots bitter shelled
14.
0813 40
Plums dried, cherries sour dried
50%
15.
0813 40
Mulberries dried, pine nuts toasted
100%
16.
0909 61 11, 0909 61 19 Anise seeds
50%
and 0909 62 10

17.
18.
19.
20.
21.
22.
23.
24.
25.
0909 61 31, 0909 61 39

and 0909 62 30
1204 00
1207 40
1211 90
1214 10 00
1301 90 13
7103 10
7103 91 00
7103 99
1045
Caraway seeds, white, black, kajak
50%
Linseeds
Sesame seeds
Liquorice roots
Alfalfa seeds
Asafoetida
Lapis lazuli, ruby, emerald (unworked)
Emeralds, ruby (otherwise worked)
Lapis lazuli (otherwise worked)
50%
50%
50%
50%
l00%
100%
100%
100%

Exemption to Passenger bus and spares, fuel and consumables thereof imported into India from
Pakistan and Bangladesh.
[Notfn. No. 4/99-Cus., dt. 8.1.1999 as amended by Notfn. No. 36/99, 2/06]
so to do, hereby exempts the goods specified in column (2) of the Table below when imported into
India from Pakistan and Bangladesh, from whole of the duty of customs leviable thereon under
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and whole of the additional duty
leviable under section 3 of the said Customs Tariff Act subject to the conditions specified in
column (3) thereof, namely:TABLE
____________________________________________________________________________________________________________
S.No. Name of goods
Condition of exemptions
____________________________________________________________________________________________________________
(1)
(2)
(3)
____________________________________________________________________________________________________________
1.
Passenger bus
Provided that -
2.
Spares, fuel and

consumables for the
passenger bus.
(a)
(b)
(c)
the goods specified in column (2) are imported (i)

under the Agreement between India and
Pakistan for regulation of Bus Service
between New Delhi and Lahore, Amritsar
and Lahore and Amritsar and Nankana
Sahib; or
(ii)
under the Agreement between India and
Bangladesh for regulation of Bus Service
between Calcutta & Dhaka.
the passenger bus is re-exported before the expiry
of three months from the date of its importation
into India;
the spares and consumables are imported alongwith
the passenger bus and are intended for the proper
running of the passenger bus or to carry out
1046
(d)
necessary repair on the passenger bus during the

course of journey and such spares and
consumables, as are not used during the course of
the journey, are re-exported at the time of re-export
of the passenger bus;
the fuel is contained in the fuel tank of the passenger
bus and such quantity of fuel as is not consumed
during the course of the journey is re-exported at
the time of re-export of the passenger bus;
Provided further that where the Central Government or the

Commissioner of Customs is satisfied, that it is necessary in
the public interest so to do, it or he may extend the period of
three months mentioned at (b) above by a furhter period as
it or he may deem fit which shall not exceed a period of three
months at a time.
____________________________________________________________________________________________________________
GENERAL EXEMPTION 91
Exemption to specified goods when imported from Pakistan, Sri Lanka, Bangladesh, Bhutan &
Nepal :
[Notfn No.125/11- Cus., dt. 30.12.2011 as amended by 48/12 ]
1962 (52 of 1962), and in supersession of the notifications of the Government of India, in the
Ministry of Finance (Department of Revenue), No. 67/2006-Customs, dated the 30th June, 2006
[G.S.R.393 (E), dated the 30th June, 2006] and No. 68/2006-Customs, dated the 30th June, 2006
[G.S.R.394 (E), dated the 30th June, 2006], 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 hereto annexed and falling under the Chapter, Heading, Sub-heading or Tariff item of the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and specified in the corresponding
entry in column (2) of the said Table, from so much of the duty of customs leviable thereon as is
in excess of the amount calculated at the rate specified in the corresponding entry in column (4)
of the aforesaid Table, when imported into India from a country listed in APPENDIX to this
notification:
which the benefit of this exemption is claimed, are of the origin of the country listed in the
APPENDIX in accordance with the Rules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA), 2006, published in the notification of the Government of India in the Ministry of Finance (Department Revenue) No 75/2006-Customs(NT) dated
the 30th June,2006.
2. Nothing contained in this notification shall be applicable to goods specified in the ANNEXURE.
3. This notification shall come into force with effect from the 1st day of January 2012.
1047
Table
_______________________________________________________________________________________________________________________________________
S. No. Chapter, Heading, Sub-heading
Rate
or Tariff item
_______________________________________________________________________________________________________________________________________
(1)
(2)
(3)
(4)
_______________________________________________________________________________________________________________________________________
1
1 to 3
All goods
8.00%
2
4
All goods
8.00%
3
5
All goods
8.00%
4
0603
All goods
8.00%
5
0604
All goods
8.00%
6
7
All goods
8.00%
7
8 (except 0802 11 00,
All goods
8.00%
0802 12 00 )
8
0802 11 00
All goods
28 per kg
9
0802 12 00
All goods
52 per kg
10 0810 60 00 to 0810 90
All goods
6.40%
11 0813 20 00
All goods
8.00%
12 9 to 12
All goods
8.00%
13 1209, 1211 30 00,
All goods other than liquorice roots
6.40%
1211 40 00, 1211 90
14 13
All goods
8.00%
15 1302 19 and 1302 20 00
All goods other than vegetable saps and extracts of pyrethrum or of the 6.40%
roots of plants containing rotenone
16 14
All goods
8.00%
17 1501
All goods
8.00%
18 1502
All goods
6.40%
19 1503 00 00 to 1506
All goods
8.00%
20 1505
All goods
6.40%
21 1507 90 90
All goods
8.00%
22 1508 90 10 or 1508 90 99 All goods
8.00%
23 1509 10 00
All goods
8.00%
24 1509 90
All goods
8.00%
25 1510
All goods
8.00%
26 1511 90
All goods
8.00%
27 1512 29 90
All goods
8.00%
28 1507, 1508, 1509, 1510,
All goods (except crude palm oil), other than edible grade, having
8.00%
1511, 1512 29 90
Free Fatty Acid (FFA) 20 percent or more
29 1508, 1509 or 1510
Refined vegetable oils of edible grade, in loose or bulk form
8.00%
30 1511
Fractions of crude palm oil (other than crude palmolein), of edible
8.00%
grade, having an acid value of 2 or more and total carotenoid
(as beta carotene) in the range of 500mg/kg. to 2500mg/kg.,
in loose or bulk form
ExplanationFor the purposes of this exemption, Crude palm oil
means fixed vegetable oils, fluid or solid, obtained by pressure, if
they have undergone no processing other than decantation, centrifugation
or filtration, provided that, in order to separate the oils from solid particles
only mechanical force, such as gravity, pressure or centrifugal force,
has been employed, excluding any absorption filtering process,
fractionalization or any other physical or chemical process. If obtained
by extraction oil shall continue to be considered as crude, provided it
has undergone no change in colour, odour or taste when compared with
corresponding oil by pressure.
31
32
33
34
35
36
37
1515
All goods
1516, 1517,1518,
All goods
1520 00 00, 1521 and 1522
16
All goods
17 (except 1703)
All goods
1703
All goods
18 to 20
All goods
1806 90
Food preparations, meant for infant use and put up for retail sale, of
(i) flour, meal, starch or malt extract containing cocoa in a proportion
by weight 40% or more but less than 50%, calculated on a totally
8.00%
8.00%
8.00%
8.00%
5.60%
8.00%
38
21
39
2106 90
40
41
42
43
44
45
2201 and 2202

2207 20 00
2209
23
25
2620 11 00, 2620 19 00
and 2620 30
2701 20
2702 to 2708
2710 to 2715
46
47
48
49
50
51
52
62
63
2710
271019
2711
28 (except 2801, 2802,
2803, 2804, 2805, 2814
and 2823 00 10)
2823 00 10
2801, 2802, 2803, 2804,
2805 and 2814
2901 to 2904
2905 to 2942 (except
2905 43 00 and 2905 44 00)
2905 43 00 and 2905 44 00
29
30 to 32
3207 40 00
33 (except 3301 and
3302 10)
3301
3302 10
64
3302 10
65
66
67
68
69
70
34
3501 to 3505
3506 and 3507
35
36 and 37
38 (except 3809 10 00,
3823 11 11, 3823 11 12,
3823 11 19 and 3824 60)
3809 10 00
3815
3823 11 11, 3823 11 12,
3823 11 19 and 3824 60
38
39
3901
53
54
55
56
57
58
59
60
61
71
72
73
74
75
76
de-fatted basis; or
(ii) goods of headings 04.01 to 04.04 containing cocoa in a proportion
by weight 5% or more but less than 10%, calculated on a totally
de-fatted basis
All goods (except compound alcoholic preparations of a kind used for
the manufacture of beverages, of an alcholic strength by volume
exceeding 0.5% by volume, determined at a temperature of 20 degrees
centigrade falling under 2106 90)
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
All goods
All goods
All goods
All goods
All goods
All goods
1048
6.40%
8.00%
8.00%
8.00%
5.60%
8.00%
8.00%
6.00%
5.60%
All goods
All goods
All goods, other than Naphtha, Aviation turbine fuel & fuel oil and
Liquefied petroleum gases(LPG)
Naphtha
Aviation turbine fuel & fuel oil
All goods
6.00%
6.00%
5.60%
8.00%
8.00%
8.00%
5.50%
All goods
All goods
6.00%
5.00%
All goods
All goods
5.60%
6.00%
All goods
2,3,5,6-Tetrachloropyridine
All goods
Glass frit
All goods
7.20%
5.50%
6.00%
5.00%
6.00%
All goods
All goods (Excluding compound alcoholic preparations of a kind
used for manufacture of beverages of an alcoholic strength by
volume exceeding 0.5% determined at 20 degree centigrade falling
under 3302 10)
Compound alcoholic preparations of a kind used for manufacture of
beverages of an alcoholic strength by volume exceeding 0.5%
determined at 20 degree centigrade
All goods
All goods
All goods
Isolated Soya protein
All goods
All goods
7.20%
6.00%
6.00%
7.20%
6.00%
6.40%
6.00%
6.00%
All goods
All goods
All goods
7.20%
5.60%
7.20%
Dipping oil, Paclobutrazol (Cultar)

All goods
Low density polyethelene, Linear Low density polyethelene,
High density polyethelene, Linear medium density polyethelene
and Linear High density polyethelene
6.00%
6.00%
5.00%
8.00%

77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
3902 (except 3902 20 00),

3903
3904
39
40 to 45
4707
48, 49, 51
50
52 (except 5201, 5202,
5203, 5205, 520624,
520645)
5201
5202, 5203, 5205,
520624, 520645
53 (except 5302)
5302
54 ( except 540773
and 540821)
540773 and 540821
55 (except 551221, 551291,
551611, 551621, 551631,
551632, 551633, 551634,
551641,
551691, 551692), 56
551221, 551291, 551611,
551621, 551631, 551632,
551633, 551634, 551641,
551691, 551692
57 (except 570220, 570231,
570241, 570249, 57025031,
57025032, 57025033,
57025039, 570291, 570310,
570390, 570410)
570220, 570231, 570241,
570249, 57025031,
57025032, 57025033,
57025039, 570291,
570310, 570390, 570410
58, 59 ( except 590310,
590320)
590310, 590320)
60 (except 600192
and 600621)
600192, 600621
61 (except 610120, 610130,
610220, 610230, 610441,
610444, 610449, 610451,
610459)
610120, 610130, 610220,
610230, 610441, 610444,
610449, 610451, 610459
62 to 71 (except 6902
or 6903)
6902 or 6903
72
72
73
7401 to 7410
7411 to 7419
7601 to 7607
7608 to 7616
7806
7901 to 7905
7907
8001 to 8003
1049
All goods
5.00%
Polymers of vinyl chloride

Ethylene vinyl acetate (EVA)
All goods
All goods
All goods
All goods
All goods
5.00%
5.00%
6.00%
6.00%
6.00%
8.00%
6.00%
All goods
All goods
5.60%
8.00%
All goods
All goods
All goods
6.00%
8.00%
6.00%
All goods
All goods
8.00%
6.00%
All goods
8.00%
All goods
6.00%
All goods
8.00%
All goods
6.00%
All goods
All goods
8.00%
8.00%
All goods
All goods
6.00%
8.00%
All goods
6.00%
All goods
6.00%
All goods
All goods other than seconds and defectives
Seconds and defectives
All goods
All goods
All goods
All goods
All goods
All goods other than lead bars, rods, profiles and wire
All goods
All goods
All goods
5.60%
5.60%
6.00%
6.00%
5.00%
6.00%
5.00%
6.00%
5.60%
5.60%
6.00%
5.60%

114 8007 00 90
115 8007
116 8101, 8104, 8105,8107,
8108 (except 8101 99 10,
8101 99 90, 8104 90 90,
8105 90 00, 8107 90 90,
8108 90 90)
117 8101 99
118 8101 99 10, 8101 99 90,
8104 90 90, 8105 90 00,
8107 90 90, 8108 90 90
119 8102, 8103, 8106, 8109,
8110, 8111, 8112
120 82, 83, 84
121 8443 91 00 or 8443 99
122 8472 90
123 8473 40
124
125
126
127
128
85
86
87 (Except 8703 , 8711)
8703, 8711
8703
129 8703
130 8704
131 8711
132
133
134
135
88 to 90
9001 10 00
91 to 97 (except 9508)
9508
1050
Tin plates, sheets and strip, of a thickness exceeding 0.2mm;

tin foil (whether or not printed or backed with paper, paperboard,
plastics or similar backing materials) of a thickness (excluding any
backing) not exceeding 0.2mm; tin powders and flakes
All goods
All goods
5.60%
Bars and rods, other than those obtained simply by sintering,

profiles, plates, sheets, strip and foil
All goods
5.60%
(1) All goods (other than articles thereof)

(2) Articles
All goods
Parts of printing presses
Cash dispensers
Cash dispensing mechanism and deposit modules for Automatic
Teller Machines
All goods
All goods
All goods
All goods
Motor cars and other motor vehicles principally designed for
the transport of persons (other than those of heading 87.02),
including station wagons and racing cars, new, which have not
been registered anywhere prior to importation
(1) If imported as completely knocked down (CKD) unit;
(2) If imported in any other form
Golf Cars
Refrigerated motor vehicles for transport of goods
Motor cycles (including mopeds) and cycles fitted
with an auxiliary motor, with or without side cars, and side cars,
new, which have not been registered anywhere prior to importation
All goods
All goods
All goods
Roundabouts, swings, shooting galleries and other fairground
amusements
5.60%
6.00%
6.00%
5.60%
5.60%
5.60%
6.00%
5.60%
6.00%
6.00%
5.60%
6.00%
8.00%
6.00%
8.00%
6.00%
5.60%
6.00%
8.00%
6.00%
5.60%
6.00%
5.60%
(ii) In the said notification, for the ANNEXURE, the following shall be substituted, namely:-
ANNEXURE
_______________________________________________________________________________________________________________________________________
Sl. Heading, Sub-Heading or Tariff item
DESCRIPTION
No. to the First Schedule
_______________________________________________________________________________________________________________________________________
(1)
(2)
(3)
_______________________________________________________________________________________________________________________________________
1.
0204 10
All Goods
2
0204 30
All Goods
3
0204 50
All Goods
4
0207 11
All Goods
5
0207 12
All Goods
6
0207 13
All Goods
7
0207 14
All Goods
8
0207 43
All Goods
9
0207 53
All Goods
10 0302 89 10
All Goods

11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
0303 89 10
0303 89 30
0303 89 60
0303 89 80
0304 89 10
0306 16
0306 17
0306 14
0401 30
0402 10 10
0402 21
0402 29 10
0404 10
0405 10
0405 90 10
0405 90 20
0409 00
0506 10 19
0701 10
0701 90
0702 00
0703 10 10
0703 20
0712 20
0804 50 20
0806 10
0806 20
0808 10
0910 11
0910 12
0910 20
0910 30
1001 11
1001 19
1001 91
1001 99
1005 90
1006 10
1006 20
1006 30
1006 40
1007
1008 21
1008 29
1101 00
1102 90 10
1102 20
1102 90 90
1201 10
1203 00
1205 10
1205 90
1206
1207 40
1207 50
1207 99
1507 10
1507 90 10
1508 10
1508 90
1511 10
1511 90
1512 11
1512 19
1512 21
1051
All Goods
All Goods
All Goods
Croacker
All Goods
Prawns
Prawns
All Goods
All Goods
All Goods
All Goods
All Goods
Whey powder
All Goods
All Goods
All Goods
All Goods
Crushed bone
All Goods
All Goods
All Goods
Fresh onions
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Turmeric, fresh or powder
All Goods
All Goods
Wheat
Wheat
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Rape Seeds
All Goods
All Goods
All Goods
All Goods
All Goods
All goods excluding palm nuts and kernels other than of seed quality
All Goods
All Goods
Edible grade groundnut oil
All Goods
Refined Palm Oil/Palmolein
All Goods
All Goods
All Goods

76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
1512 29 10
1513 11
1513 19
1513 21
1513 29
1514 11
1514 19
1514 91
1514 99
1515 11
1515 19
1515 50
1701 11
1701 91
1701 99
1905 90 10
2002 90
2008 30
2008 40
2008 50
2008 60
2008 91
2008 93
2008 99
2009 50
2203 00
2204 10
2204 21
2204 29
2204 30
2205 10
2205 90
2206 00
2207 10
2208 20
2208 30
2208 40
2208 50
2208 60 93
2208 70
2208 90
2302 10
2302 30
2302 40
2302 50
2303 10
2303 20
2303 30
2304
2305 00 10
2306 10
2306 20
2306 30
2306 41
2306 49
2306 50
2306 60
2306 90
2309 90
2401 10
2401 20
2401 30
2402 10
2402 20
2402 90
1052
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Tomato concentrate
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods

141
142
143
144
145
146
147
148
149
150
151
152
153
154
2403 11
2403 19
2403 91
2403 99
2515 11
2515 12
2515 20
2522 10
2530 90
2817 00 10
3003 90 11
3004 10
3004 20
3006 10
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
3006 91
3204 11
3204 12
3204 13
3204 14
3204 16
3204 17
3204 19
3206 49
3301 19 10
3301
3303 00
3304 10
3304 20
3304 30
3304 91
3304 99
3305 10
3305 90
3306 10
3307 10
3307 30
3307 41
3307 90
3401 11
3401 19
3505 10
3506 91
3605
3806 10
3812 20
3915 10
3915 20
3915 30
3915 90
3916 10
3916 20
3916 90
3917
194
195
196
197
198
199
200
201
202
203
3917 21
3917 22
3917 23
3917 29
3917 31
3917 32 10
3917 32 20
3917 32 90
3917 33
3917 39
1053
All Goods
All Goods
All Goods
All Goods
Crude or roughly trimmed Marble
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Sterile absorbable surgical or dental yarn; sterile surgical or dental
adhesion barriers, whether or not absorbable.
All Goods
All Goods
Acid dyes and preparation based thereon
All Goods
All Goods
All Goods
Pigments
All Goods
Other-Red Oxide
Citronella Oil (java type)
Other Essential oils
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Hair oils
Toothpowder, toothpaste
All Goods
All Goods
All Goods
All Goods
All Goods
House hold and laundry soap
All Goods
All Goods
All Goods
Gum
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Artificial guts (sausage castings) of hardened protein or of cellulosic
materials.
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods

204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
3917 40
3918 10
3918 90
3919 10
3919 90
3920 10
3920 20
3920 30
3920 43
3920 49
3920 51
3920 59
3920 61
3920 62
3920 63
3920 69
3920 71
3920 72
3920 73
3920 79
3920 91
3920 92
3920 93
3920 94
3920 99
3921 11
3921 12
3921 13
3921 14
3921 19
3921 90
3922 10
3922 20
3922 90
3923 10
3923 21
3923 29
3923 30
3923 40
3923 50
3923 90
3924 10
3924 90
3925 10
3925 20
3925 30
3925 90
3926 10
3926 20
3926 30
3926 40
3926 90
4001 10
4001 21
4001 22
4001 29
4001 30
4003 00
4004 00
4005 10
4005 20
4005 91
4005 99
4006 10
4006 90
1054
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Baths, shower-baths and wash-basins
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Bangles, beads and imitation jewellery
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods

269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
4007 00
4008 11
4008 19
4008 21
4008 29
4012
4012 20
4012 90
4016 10
4016 92
4016 93
4016 95
4016 99
4017 00
4601 21
4601 22
4601 29
4601 92
4601 93
4601 94
4601 99
4602 11
4602 12
4602 19
4602 90
4803 00
4808 10
4809 90
4811 10
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
4811 41
4811 49
4817 10
4817 20
4817 30
4821 10
4821 90
4823 61
4823 69
4901
5201 00
5202 10
5202 99 00
5203 00
5205 11
5205 28
5205 47
5206 11
5407 71
5407 72
5407 74
5512 11
5513 11
5513 12
5513 13
5513 19
5513 41
5514 11
5514 12
5514 19
5516 42
5701 10
5701 90
331 5702 10
1055
All Goods
All Goods
All Goods
All Goods
All Goods
Retreaded tyres
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Carbon or similar copying paper
All goods other than floor coverings on a base of paper or paperboard,
whether or not cut to size
All goods other than gummed or adhesive paper in strips or rolls
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Carpets and other floor coverings of jute and coir, knotted, whether or
not made up
All Goods

332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
5702 99
5705 00
5806 31
5807 90
5903 90
6006 21
6101 90
6102 90
6103 10
6103 22
6103 23
6103 29
6103 32
6103 33
6103 39
6103 42
6103 43
6103 49
6104 19
6104 22
6104 32
6104 39
6104 42
6104 52
6104 62
6104 63
6104 69
6105 10
6105 20
6105 90
6106 10
6106 20
6106 90
6107 11
6107 12
6107 19
6107 21
6107 29
6107 91
6108 21
6108 22
6108 29
6108 31
6108 39
6108 91
6109 10
6109 90
6110 11
6110 19
6110 20
6110 30
6110 90
6111 20
6111 90
6112 11
6112 12
6112 19
6114 20
6114 30
6114 90
6115 22
6115 29
6115 30
6115 94
6115 95
1056
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All goods other than of wool or fine animal hair
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Of wool or fine animal hair or of cotton
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods

397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
6115 96
6115 99
6116 10
6116 91
6116 92
6116 93
6116 99
6117 10
6117 80
6117 90
6201 19
6201 99
6202 13
6202 19
6202 93
6202 99
6203 19
6203 29
6203 32
6203 33
6203 39
6203 41
6203 42
6203 49
6204 12
6204 13
6204 19
6204 21
6204 22
6204 23
6204 29
6204 33
6204 39
6204 42
6204 43
6204 44
6204 52
6204 53
6204 59
6204 62
6204 63
6204 69
6205 20
6205 30
6205 90
6206 10
6206 30
6206 40
6206 90
6207 11
6207 21 10
6207 22
6207 29
6207 91
6207 99
6208 11
6208 21
6208 22
6208 29
6208 92
6208 99
6209 20
6209 30
6209 90
6210 10
1057
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Of man-made fibres
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods

462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
6210 20
6210 40
6210 50
6211 11
6211 12
6211 20
6211 32
6211 33
6211 39
6211 49 10
6211 49 90
6212 10
6212 20
6212 30
6212 90
6213 20
6213 90
6214 30
6214 40
6216
6217 10
6217 90
6302 10
6304 19
6304 92
6304 93
6310 10 20
6310 90 20
6401 10
6401 92
6401 99
6402 12
6402 19
6402 20
6402 91
6402 99
6403 12
6403 19
6403 40
6403 91
502 6403 99
503
504
505
506
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
6404 11
6404 19
6405 20
6405 90
6802 21
6810 11 10
6901 00
6906 00
6911 10
6912 00 10
6914
7010 10
7013 28
7013 37
7202 11
7202 19
7202 21
7202 29
7202 30
7202 41
7202 49
7202 50
1058
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Incorporating a protective metal toe-cap
All Goods
All Goods
All Goods
Footwear made on a base or platform of wood, not having an inner sole
or protective metal toe-cap
Footwear made on a base or platform of wood, not having an inner sole
or protective metal toe-cap
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Bricks/blocks/tiles
Ceramic pipes
All Goods
All Goods
Other ceramic articles
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods

525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
7202 60
7202 70
7202 80
7202 91
7202 92
7202 93
7202 99
7209 18
7209 28
7210 30
7210 41
7210 49
7210 61
7210 70
7212 20
7212 30
7212 40
7212 50
7213 10
7213 20
7213 91
7213 99
7214 10
7214 20
7214 30
7214 91
7214 99
7217 20
7222 20
7222 40
7227 10
7227 20
7227 90
7228 10
7228 20
7228 30
7228 40
7228 50
7228 60
7228 70
7228 80
7315 82
7318 14
7318 19
7403 11
7403 12
7403 13
7407 10
7408 11
7408 19
7608 10
7802 00
8414 30
8414 51
8418 21
8428 10
8450 11
8501 10
8501 20
8501 40 10
8501 52
8504 40
8504 90
8509 40
8516 10
1059
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Micro and AC Motor
All Goods
All Goods
Electric Motor 1 HP to 10 HP - AC - excluding special types
All Goods
All Goods
All Goods
Storage water heaters/geysers upto 100 litres capacity/ upto 3 KW
1060
590 8516 29
All Goods
591 8516 40
Electric Irons - other than steam irons
592 8516 60
All Goods
593 8528 71
Colour TVs - Set Top Box (Satellite Receivers)
594 8528 72
595 8536 20
All Goods
596 8536 30
Voltage stabilisers - domestic type
597 8537 10
All Goods
598 8537 20
All Goods
599 8539 29
All Goods
600 8539 31
All Goods
601 8544 11
All Goods
602 8544 19
Insulated plastic and rubber Wires - domestic types
603 8544 20
All Goods
604 8544 49
All goods for a voltage not exceeding 80 V
605 8701 10
All Goods
606 8701 20
All Goods
607 8701 30
All Goods
608 8701 90
All Goods
609 9028 30
All Goods
610 9030 33
All Goods
611 9404 21
All Goods
612 9603 10
Hill grass/broom
613 9608 10
All Goods
614 9619
All Goods
_____________________________________________________________________________________________________________________________________________
Examption to specified goods when imported from Pakistan, Srilanka, Bangladesh, Bhutan &
Napel
[Notfn. No.68 /2006-Cus., dt. 30.6.2006 as amended by 141/06, 80/07, 126/07, 83/08,
108/09,149/09, 134/10, 96/11]
1962 (52 of 1962), 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
hereto annexed and falling under the Heading, Sub-heading, or Tariff item of the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975), and specified in the corresponding entry in column (2)
of the said Table, from so much of the duty of customs leviable thereon, as is in excess of the
amount calculated at the rate specified in
(a) column (4) of the said Table, when imported into the Republic of India
from a country listed in APPENDIX I; or
(b) column (5) of the said Table, when imported into the Republic of India from
a country listed in APPENDIX II .
Provided that the importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of
which the benefit of this exemption is claimed are of the origin of the country listed in the said
APPENDIX I or APPENDIX II, as the case may be, in accordance with the Rules of Determination
of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA), published in
the notification of the Government of India in the Ministry of Finance (Department Revenue) No
75/2006-Customs, (NT) dated the 30th June,2006.
1061
2. For the purposes of this notification the rate specified in column (4) or column (5) shall be
the ad valorem rate unless otherwise specified.
3. This notification shall come into force with effect from the 1st day of July 2006.
TABLE
____________________________________________________________________________________________________
S.No. Heading,
Sub-Heading
or Tariff item
to the First
Schedule
Rate
(1)
(2)
(3)
(4)
5111 11
All goods
7%
Nil
5111 19
All goods
7%
Nil
5111 20
All goods
7%
Nil
5111 30
All goods
7%
Nil
5111 90
All goods
7%
Nil
5112 11
All goods
7%
Nil
5112 19
All goods
7%
Nil
5112 20
All goods
7%
Nil
5112 30
All goods
7%
Nil
10
5112 90
All goods
7%
Nil
11
5113
All goods
7%
Nil
12
5208 39
Upholstery fabrics
7%
Nil
13
5208 39
7%
Nil
14
5208 41
Other than upholstery

fabrics
All goods
7%
Nil
15
5208 42
Upholstery fabrics
7%
Nil
16
5208 42

fabrics
7%
Nil
17
5208 49

fabrics
7%
Nil
18
5208 49
Upholstery fabrics
7%
Nil
19
5208 51
All goods
7%
Nil
20
5208 52
Upholstery fabrics
7%
Nil
21
5208 52

fabrics
7%
Nil
____________________________________________________________________________________________________
(5)
____________________________________________________________________________________________________
1062
22
5208 59
Upholstery fabrics
7%
Nil
23
5208 59
3-thread or 4-thread twill

including cross twill
Upholstery fabric
7%
Nil
24
5208 59

fabrics
7%
Nil
25
5208 59

including cross twill, other
than Upholstery fabric
7%
Nil
26
5209 31
Upholstery fabrics
7%
Nil
27
5209 31

fabrics
7%
Nil
28
5209 32
Upholstery fabrics
7%
Nil
29
5209 32

fabrics
7%
Nil
30
5209 39
Upholstery fabrics
7%
Nil
31
5209 39

fabrics
7%
Nil
32
5209 41
Upholstery fabrics
7%
Nil
33
5209 41

fabrics
7%
Nil
34
5209 42 00
All goods
7%
Nil
35
5209 43
Upholstery fabrics
7%
Nil
36
5209 43

fabrics
7%
Nil
37
5209 49
Upholstery fabrics
7%
Nil
38
5209 49
Other than upholstery fabrics
7%
Nil
39
5209 51
Upholstery fabrics
7%
Nil
40
5209 51

fabrics
7%
Nil
41
5209 52
Upholstery fabrics
7%
Nil
42
5209 52

fabrics
7%
Nil
43
5209 59
Upholstery fabrics
7%
Nil
44
5209 59

fabrics
7%
Nil
45
5210 39
Upholstery fabrics
7%
Nil
46
5210 39

fabrics
7%
Nil
1063
47
5210 41
All goods
7%
Nil
48
5210 49

including cross twill.
7%
Nil
49
5210 49

fabrics
7%
Nil
50
5210 49
Upholstery fabrics
7%
Nil
51
5210 51
Upholstery fabrics
7%
Nil
52
5210 51
7%
Nil
53
5210 52

fabrics
including cross twill.
7%
Nil
54
5210 59
Upholstery fabrics
7%
Nil
55
5210 59

fabrics
7%
Nil
56
5211 31
Upholstery fabrics
7%
Nil
57
5211 31

fabrics
7%
Nil
58
5211 32
Upholstery fabrics
7%
Nil
59
5211 32

fabrics
7%
Nil
60
5211 39
Upholstery fabrics
7%
Nil
61
5211 39

fabrics
7%
Nil
62
5211 41
Upholstery fabrics
7%
Nil
63
5211 41
fabrics
7%
Nil
64
5211 42 00
All goods
7%
Nil
65
5211 43
Upholstery fabrics
7%
Nil
66
5211 43

fabrics
7%
Nil
67
5211 49
Upholstery fabrics
7%
Nil
68
5211 49

fabrics
7%
Nil
69
5211 51
Upholstery fabrics
7%
Nil
70
5211 51

fabrics
7%
Nil
71
5211 52
Upholstery fabrics
7%
Nil
72
5211 52

fabrics
7%
Nil
73
5211 59
Upholstery fabrics
7%
Nil
1064
74
5211 59

fabrics
7%
Nil
75
5212 15 00
All goods
7%
Nil
76
5212 24 00
All goods
7%
Nil
77
5212 25 00
All goods
7%
Nil
78
79
5407 10
5407 41
All goods
All goods
7%
7%
Nil
Nil
80
5407 42
Upholstery fabrics
7%
Nil
81
5407 42

fabrics
7%
Nil
82
5407 43 00
Upholstery fabrics
7%
Nil
83
5407 43 00

fabrics
7%
Nil
84
5407 44
Upholstery fabrics
7%
Nil
85
5407 44

fabrics
7%
Nil
86
5407 51
All goods
7%
Nil
87
5407 52
Upholstery fabrics
7%
Nil
88
5407 52

fabrics
7%
Nil
89
5407 53 00
Upholstery fabrics
7%
Nil
90
5407 53 00
7%
Nil
91
5407 54
All goods
7%
Nil
92
5407 61
Upholstery fabrics
7%
Nil
93
5407 61
7%
Nil
94
5407 69 00
Upholstery fabrics
7%
Nil
95
5407 69 00
7%
Nil
96
5407 71
All goods
7%
Nil
97
5407 72 00
All goods
7%
Nil
98
5407 73 00
Upholstery fabrics
7%
Nil
99
5407 73 00
7%
Nil
100
5407 74 00
Upholstery fabrics
7%
Nil
101
5407 74 00
7%
Nil
102
5407 81
All goods
7%
Nil
103
5407 82
Upholstery fabrics
7%
Nil
1065
104
5407 82
7%
Nil
105
5407 83 00
Upholstery fabrics
7%
Nil
106
5407 83 00
7%
Nil
107
108
5407 84
5407 84
Upholstery fabrics
7%
7%
Nil
Nil
109
5407 91
All goods
7%
Nil
110
5407 92 00
Upholstery fabrics
7%
Nil
111
5407 92 00
7%
Nil
112
5407 93 00
Upholstery fabrics
7%
Nil
113
5407 93 00
7%
Nil
114
5407 94 00
Upholstery fabrics
7%
Nil
115
5407 94 00
7%
Nil
116
5408 22
All goods
7%
Nil
117
5408 23 00
All goods
7%
Nil
118
5408 24
All goods
7%
Nil
119
5408 31
All goods
7%
Nil
120
5408 32
All goods
7%
Nil
121
5408 33 00
All goods
7%
Nil
122
5408 34
All goods
7%
Nil
123
5511 10 00
All goods
7%
Nil
124
5511 20 00
All goods
7%
Nil
125
5511 30
All goods
7%
Nil
126
5512 19
All goods
7%
Nil
127
5512 29
Upholstery fabrics
7%
Nil
128
5512 29
7%
Nil
129
5512 99
All goods
7%
Nil
130
5513 21 00
All goods
7%
Nil
131
5513 23 00
All goods
7%
Nil
132
5513 29 00
All goods
7%
Nil
133
5513 31 00
All goods
7%
Nil
134
5513 39 00
All goods
7%
Nil
135
5513 41 00
Upholstery fabrics
7%
Nil
136
5513 41 00
7%
Nil
1066
137
5513 49 00
All goods
7%
Nil
138
139
5514 21 00
5514 22 00
All goods
All goods
7%
7%
Nil
Nil
140
5514 23 00
All goods
7%
Nil
141
5514 29 00
All goods
7%
Nil
142
5514 30 11
All goods
7%
Nil
143
5514 30 12
All goods
7%
Nil
144
5514 30 13
All goods
7%
Nil
145
5514 30 19
All goods
7%
Nil
146
5514 41 00
All goods
7%
Nil
147
5514 42 00
All goods
7%
Nil
148
5514 43 00
All goods
7%
Nil
149
5514 49 00
All goods
7%
Nil
150
5515 11
All goods
7%
Nil
151
5515 12
All goods
7%
Nil
152
5515 13
All goods
7%
Nil
153
5515 19
All goods
7%
Nil
154
5515 21
All goods
7%
Nil
155
5515 22
All goods
7%
Nil
156
5515 29
All goods
7%
Nil
157
5515 91
All goods
7%
Nil
158
5515 99
All goods
7%
Nil
159
5516 12 00
All goods
7%
Nil
160
5516 13 00
All goods
7%
Nil
161
5516 14
All goods
7%
Nil
162
5516 22 00
All goods
7%
Nil
163
5516 23 00
All goods
7%
Nil
164
5516 24 00
All goods
7%
Nil
165
5516 43 00
All goods
7%
Nil
166
5516 44 00
All goods
7%
Nil
167
5516 93 00
All goods
7%
Nil
168
5516 94 00
All goods
7%
Nil
169
5702 32
All goods
7%
Nil
1067
170
5702 42
All goods
7%
Nil
171
5702 50
All goods of man-made textile

material
7%
Nil
172
5702 92
All goods
7%
Nil
173
5703 20
All goods
7%
Nil
174
5703 30
All goods
7%
Nil
175
5704 90
All goods
7%
Nil
176
5801 10 00
All goods
7%
Nil
177
5801 21 00
All goods
7%
Nil
178
5801 22
All goods
7%
Nil
179
5801 23 00
All goods
7%
Nil
180
5801 24 00
All goods
7%
Nil
181
5801 25 00
All goods
7%
Nil
182
5801 26 00
All goods
7%
Nil
183
5801 31 00
All goods
7%
Nil
184
5801 32 00
All goods
7%
Nil
185
5801 33 00
All goods
7%
Nil
186
5801 34
All goods
7%
Nil
187
5801 35 00
All goods
7%
Nil
188
5801 36
All goods
7%
Nil
189
5801 90
All goods
7%
Nil
190
5802 19
All goods
7%
Nil
191
5802 30 00
All goods
7%
Nil
192
5804 10
All goods
7%
Nil
193
5804 21 00
All goods
7%
Nil
194
5804 29
All goods
7%
Nil
195
5804 30 00
All goods
7%
Nil
196
5810 10 00
All goods
7%
Nil
197
6001 92 00
All goods
7%
Nil
198
6101 90
All goods of wool or fine animal hair
7%
Nil
199
6101 20 00
All goods
7%
Nil
200
6101 30
All goods
7%
Nil
201
6102 20 00
All goods
7%
Nil
1068
202
6102 30
All goods
7%
Nil
203
6104 19
All goods other than of wool

or fine animal hair or of cotton
7%
Nil
204
6104 41 00
All goods
7%
Nil
205
6104 44 00
All goods
7%
Nil
206
6104 49
All goods
7%
Nil
207
6104 51 00
All goods
7%
Nil
208
6104 59
All goods
7%
Nil
209
6201 11 00
All goods
7%
Nil
210
6201 12
All goods
7%
Nil
211
6201 13
All goods
7%
Nil
212
6201 91 00
All goods
7%
Nil
213
6201 92 00
All goods
7%
Nil
214
6201 93 00
All goods
7%
Nil
215
6202 11
All goods
7%
Nil
216
6202 12 00
All goods
7%
Nil
217
6202 91
All goods
7%
Nil
218
6202 92
All goods
7%
Nil
219
6203 11 00
All goods
7%
Nil
220
6203 12 00
All goods
7%
Nil
221
6203 22 00
All goods
7%
Nil
222
6203 23 00
All goods
7%
Nil
223
6203 31 00
All goods
7%
Nil
224
6203 43 00
All goods
7%
Nil
225
6204 11 00
All goods
7%
Nil
226
6204 31 00
All goods
7%
Nil
227
6204 32 00
All goods
7%
Nil
228
6204 41
All goods
7%
Nil
229
6204 49
All goods
7%
Nil
230
6204 51 00
All goods
7%
Nil
231
6204 61
All goods
7%
Nil
232
6206 20 00
All goods
7%
Nil
233
6207 19
All goods
7%
Nil
1069
234
6207 99
All goods other than of man-made fibres
7%
Nil
235
6208 19
All goods
7%
Nil
236
6208 91
All goods
7%
Nil
237
6210 30
All goods
7%
Nil
238
6211 42
All goods
7%
Nil
239
6211 43 00
All goods
7%
Nil
240
6214 10
All goods
7%
Nil
241
6214 20
All goods
7%
Nil
242
6214 90
All goods
7%
Nil
243
6215 10 00
All goods
7%
Nil
244
6215 20 00
All goods
7%
Nil
245
6215 90
All goods
7%
Nil
246
301 20 00
All goods
7%
Nil
247
6302 21 00
All goods
7%
Nil
248
6302 31 00 All goods
7%
Nil
___________________________________________________________________________________________________________
2.
This notification shall come into force with effect from the 1st day of January, 2011.
APPENDIX I
___________________________________________________________________________________________________________
S. No
Country
_____________________________________________________________________________
(1)
(2)
_____________________________________________________________________________
1.
2.
Islamic Republic of Pakistan

Democratic Socialist Republic of Sri Lanka
APPENDIXII
S. No.
Country
_____________________________________________________________________________
(1)
(2)
_____________________________________________________________________________
1.
Peoples Republic of Bangladesh
2.
Kingdom of Bhutan
3.
Republic of Maldives
4.
Nepal
5.
Islamic Republic of Afganistan
1070

Safeguard duty - Developing countries notified for the purposes Section 8B of Customs Tariff
Act.
[Notfn. No.103/98-Cus., dt.14.12.98 as amended by Notfn. No.62/99]
In pursuance of clause (a) of sub-section (6) of section 8B of the Customs Tariff Act,
1975 (51 of 1975), the Central Government, hereby notifies the following countries as developing
country for the purposes of the said section, namely:(1)
(2)
(1)
(2)
(1)
(2)
1.
4.
7.
10.
13.
16.
19.
22.
25.
28.
31.
34.
37.
40.
43.
46.
49.
52.
55.
58.
61.
64.
67.
70.
73.
76.
79.
82.
85.
88.
91.
94.
97.
100.
103.
106.
109.
112.
115.
118.
121.
124.
127.
130.
133.
Afghanistan
Antigua and Barbuda
Bahrain
Belize
Bolivia
Brazil
Burundi
Cape Verde
Chile
Comoros
Coste d' lvoire
Democratic People's Republic of Korea
Dominica
Egypt
Eritrea
Gabon
Grenada
Guinea-Bissau
Honduras
Iraq
Kenya
Lao People'sDemocraticRepublic
Liberia
Malawi
Mali
Mauritania
Mongolia
Myanmar
Nicaragua
Oman
Panama
Peru
Romania
St. Lucia
Sao Tomo and Principe
Seychelles
Solomon Islands
Sri Lanka
Swaziland
Togo
Tunisia
Uganda
Emirates
Vietnam
Zambia
2.
5.
8.
11.
14.
17.
20.
23.
26.
29.
32.
35.
38.
41.
44.
47.
50.
53.
56.
59.
62.
65.
68.
71.
74.
77.
80.
83.
86.
89.
92.
95.
98.
101.
104.
107.
110.
113.
116.
119.
122.
125.
128.
131.
134.
Algeria
Argentina
Bangladesh
Benin
Bosnia and Herzegovina
Brunei Darussalam
Cambodia
Central African Republic
China
Congo
Cuba
Democratic Republic of the Congo
Dominican Republic
El Salvador
Ethiopia
Gambia
Guatemala
Guyana
Indonesia
Jamaica
Kiribati
Lebanon
Libyan Arab Jamshiriya
Malaysia
Malta
Mauritius
Morocco
Namibia
Niger
Pakistan
Papua New Guinea
Philippines
Rwanda
St. Vincent and the Grenadines
Saudi Arabia
Sierra Leone
Somalia
Sudan
Syrian Arab Republic
Tonga
Turkmenistan
United Arab
Vanuatu
Yemen
Zimbabwe
3.
6.
9.
12.
15.
18.
21.
24.
27.
30.
33.
36.
39.
42.
45.
48.
51.
54.
57.
60.
63.
66.
69.
72.
75.
78.
81.
84.
87.
90.
93.
96.
99.
102.
105.
108.
111.
114.
117.
120.
123.
126.
129.
132.
135.
Angola
Bahamas
Barbados
Bhutan
Botswana
Burkina Faso
Cameroon
Chad
Colombia
Costa Rica
Cyprus
Djibouti
Ecuador
Equatorial Guinea
Fiji
Ghana
Guinea
Haiti
Iran (Islamic Republic of)
Jordan
Kuwait
Lesotho
Madagascar
Maldives
Marshall Islands
Micronesia
Mozambique
Nepal
Nigeria
Palestine
Paraguay
Qatar
St. Kitts and Nevis
Samoa
Senegal
Singapore
South Africa
Suriname
Thailand
Trinidad and Tobago
Tuvalu
United Republic of Tanzania
Venezuela
Yugoslavia
Mexico
1071

Interim Rules of Origin for preferential tariff concessions for the Early Harvest Scheme
pursuant to the Framework Agreement between the Republic of India and the Kingdom of
Thailand:
[Notifn. No.101/2004-Cus-(N.T.) dt. 31.8.2004]
In exercise of the powers conferred by sub-section (I) of section 5 of the Customs
Tariff Act, 1975 (51 of 1975), the Central Government hereby makes the following rules, namely:1 Short Title and Commencement
(1)These rules may be called the Interim Rules of Origin. In determining the origin of products
eligible for the preferential tariff concessions for the Early Harvest Scheme pursuant to the
Framework Agreement between the Republic of India and the Kingdom of Thailand (hereinafter
referred to as the Agreement), the following rules shall apply:
(2)They shall come into force on the 1st day of September 2004.
Rule 1 Application
These rules shall apply to products consigned from the territory of either of the Parties. These
rules shall be superseded and replaced by the Rules of Origin to be negotiated and implemented
by the Parties under Article 3(6)(ii) of the Agreement for FT A in goods.
Rule 2 Definitions
For the purpose of the interim rules of origin:
A Party means the individual parties to the Agreement, that is either the Republic of India or
the Kingdom of Thailand;
CIF value means the price paid to the exporter for the product when it arrives at the port of
importation. The exporter must pay the costs, freight, and insurance necessary to deliver the
product to the named port of destination. The valuation shall be made in accordance with the
Agreement on the implementation of Article VII of GATT 1994.
FOB value means the free-on-board price paid to the exporter for the product when it leaves
the named port of shipment. Thereafter, the importer will assume the costs including the necessary
expenses for the shipment. The valuation shall be made in accordance with the Agreement on
the implementation of Article VII of GATT 1994.
Harmonized system means the nomenclature of the Harmonized Commodity Description
and Coding System defined in the International Convent ion on the Harmonized Commodity
Description and Coding System (done at Brussels on 14 June 1983) including all legal notes
thereto, as in force and as amended from time to time;
Identical and interchangeable materials means materials being of the same kind and
commercial quality, possessing the same technical and physical characteristics, and which once
1072
they are incorporated into the finished product cannot be distinguished from one another for
origin purposes by virtue of any markings etc.;
Indirect material means goods used in the production, testing or inspection of goods but not
physically incorporated into the goods, or goods used in the maintenance of buildings or the
operation of equipment associated with the production of goods, including:
(a)
fuel and energy;
(b)
tools, dies and moulds;
(c)
parts and materials used in the maintenance of equipment and buildings;
(d)
lubricants, greases, compounding materials and other materials used in production or
used to operate equipment and buildings;
(e)
gloves, glasses, footwear, clothing, safety equipment and supplies;
(f)
equipment, devices, and supplies used for testing or inspecting the goods;
(g)
catalysts and solvents; and
(h)
any other goods that are not incorporated into the good but whose use in the production
of the good can reasonably be demonstrated to be a part of that production.
Material means raw materials, ingredients, parts, components, subassembly and/or goods
that are physically incorporated into another good or are subject to a process in the production
of another good;
Originating goods means products that qualify as originating in accordance with the provisions
of Rule 4;
Packing means the goods used to protect a good during its transportation and also packaging
material and containers in which a good is packaged for retail sale;
Preferential tariff treatment means the preferential customs duty rate and treatment available
over the applied Most-Favoured-Nation customs duty to originating goods pursuant to the rules
of origin;
Product means the product being manufactured, even if it is intended for later use in another
manufacturing operation;
Production means methods of obtaining goods such as growing, mining, harvesting, raising,
breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturing,
produ cing, processing or assembling etc.;
Product Specific Rules means the rules that specify that the non originating materials have
undergone a change in tariff classification or a specific manufacturing or processing operation,
or satisfy an ad valorem criterion or a combination of any of these criteria;
Non-originating material means any material whose country of origin is other than the
Parties (imported non-originating) and any material whose origin cannot be determined
(undetermined origin);
The territory of India means the territory of the Republic of India including its territorial
waters and the air space above its territorial waters and the air space above it, and the other
maritime zones including the Exclusive Economic Zone and Continental Shelf over which
1073
Republic of India has sovereignty, sovereign rights or exclusive jurisdiction in accordance with
its laws in force, the 1982 United Nations Convention on the law of the sea and international
law;
The territory of Thailand means the territory of the Kingdom of Thailand including its
territorial waters and the air space above its territorial waters and the air space above it, and the
other maritime zones including the Exclusive Economic Zone and Continental Shelf over which
Kingdom of Thailand has sovereignty, sovereign rights or exclusive jurisdiction in accordance
with its laws in force, the 1982 United Nations Convention on the law of the sea and international
law;
Rule 3 Determination of Origin
No product shall be deemed to be originating in either Party unless the conditions specified in
these rules are complied with in relation to such products and to the satisfaction of the respective
Government Authorities designated to issue the Certificate of Origin.
Rule 4 Originating Goods
For the purposes of these rules, products imported by a Party shall be deemed to be originating
and eligible for preferential tariff concessions if they conform to the origin requirements under
anyone of the following:
(a)
Products which are wholly obtained or produced in the territory of the exporting Party
as set out and defined in Rule 5 or
(b)
Products not wholly produced or obtained in the territory of the exporting Party provided
that the said products are eligible under Rule 6 or Rule 7, and Rule 8.
Rule 5 Wholly produced or obtained

Within the meaning of Rule 4 (a), the following shall be considered as wholly produced or
obtained in a Party:
(a)
Plant 1 and plant products harvested or grown, there;
(b)
Live animals2 born and raised there;
(c)
Products3 obtained from live animals referred to in paragraph (b) above;
(d)
Products obtained by hunting, trapping, fishing, or aquaculture, conducted there;
(e)
Minerals4 and other naturally occurring substances, not included in paragraph (a) to
(d), extracted or taken from its soil, waters, seabed or beneath their seabed;
(f)
Products taken from the water, seabed or beneath the seabed outside the territorial
waters of a Party, provided that the Party has the rights to exploit such water, seabed
and beneath the seabed in accordance with the United Nations Convention on the Law
of the sea;
_____________________________________________________________________________________
1.Plant refers to all plant life, including forestry products, fruits, flowers, vegetables, trees, seaweed and fungi.
2 Animals refer to all animal life, including mammals, birds, fish, crustaceans, worms. mollusks, and reptiles.
3 Products refer to those obtained from live animals without further processing, including milk, eggs, natural
honey, and wool.
4 Includes mineral fuels, lubricants and related materials as well as mineral or metal ores.

(g)
(h)
(i)
(j)
1074
Products of sea fishing and other marine products taken from outside its territory, by its
vessels 5.6;
Products processed and/or made on board its factory ships6,7 , exclusively from products
referred to in paragraph (g) above;
Articles collected there which can no longer perform their original purpose nor are
capable of being restored or repaired and are fit only for disposal or recovery of parts
of raw materials, or for recycling purposes8; and
Products obtained or produced in a Party solely from products referred to in paragraphs
(a) to (i) above.
Rule 6 Not-wholly produced or obtained

(a)
For the purposes of rule 4(b), the following general criteria should be applied, provided
that the final process of the manufacture is performed within the territory of the exporting party
and subject to rule 8:
i.
local value added content criterion,
ii.
a change in tariff classification criterion between the export product and
all non -originating materials used in its production.
(b)
Products specified in Annexure-A which fulfil one or a combination of the above
criteria shall be considered as originating from the exporting Party provided that the final process
of the manufacture is performed within the territory of the exporting Party and subject to Rule 8.
(c)
For the products not specified in Annexure- A as per Rule 6(b), the following criteria
shall be applied in determining the origin of not-wholly produced or obtained products provided
that the final process of the manufacture is performed within the territory of the exporting Party
and subject to Rule 8:
i.
local value added content of 40% meaning thereby that the total value of
materials originating from the countries other than the Parties or of undetermined origin
(that is non originating materials) used does not exceed 60% of the FOB value of the
product so produced or obtained; and
ii.
change in tariff heading at the 4 digit level of Harmonised System where the
final export product is classified differently from all the non-originating materials used
in its production.
_____________________________________________________________________________________
5. Vessels shall refer to fishing vessels engaged in commercial fishing, registered in the country of the Party and
operated by a citizen or citizens of the Party or partnership, corporation or association, duly registered in such country,
at least 51 per cent of equity of which is owned by a citizen or citizens and/or Government of such Party or
75 per cent by citizen and/or Governments of the Parties. However, the products taken from vessels, engaged in
commercial fishing under Bilateral Agreements which provide for chartering/leasing of such vessels and/or sharing of
catch between Party will also be eligible for preferential treatment.
6 In respect of vessels or factory ships operated by Government agencies, the requirements of flying the flag of the
Party does not apply.
7 The term Factory ship means any vessel, as defined, used for processing and/or making on board products
exclusively for those products referred to in clause (f) of Rule 5
8 This would cover all scrap and waste including scrap and waste resulting from manufacturing or processing
operations or consumption in the same country, scrap machinery, discarded packaging and all products that can no
longer perform the purpose for which they were produced and are fit only for the recovery of raw materials. Such
manufacturing or processing operations shall include all types of processing, not only industrial or chemical but
also mining, agriculture, construction, refining, incineration and sewage treatment operations.

(d)
1075
The formula for calculation of local value added content is as follows:
FOB value of the export product - Value of non originating materials 100 = % of Local Value
Added Content (LVAC)
FOB value of the export product
(e)
The value of the non-originating materials shall be :

i.
ii.
the CIF value at the time of importation of the materials, parts or produce;
and/or
the earliest ascertained price paid for the materials, parts or produce of
undetermined origin in the territory of the Party where the working or
processing takes place.
Rule 7 Cumulative Rule Of Origin

Unless otherwise provided for, products which comply with origin requirements provided for in
Rule 4 and which are used in the territory of a Party as materials for a finished product eligible
for preferential treatment under the Agreement shall be considered as products originating in
the territory of the Party where working or processing of the finished product has taken place
subject to fulfillment of conditions of Rule 8 and that the aggregate India-Thailand value added
content on the final product is not less than 40% or a the local value added content specified for
products in Annexure - A.
Rule 8 Minimal Operation and Processes
The following operations or processes are considered to be insufficient to confer the status of
originating products, whether or not there is a change in tariff classification:
(a)
Operations to ensure the preservation of products in good condition during transport
and storage (such as drying, freezing, keeping in brine, ventilation, spreading out, chilling,
placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like
operations);
(b)
Simple operations consisting of removal of dust, sifting or screening, sorting, classifying,
matching (including the making-up of sets of articles), washing, painting, cutting;
(c)
Changes of packing and breaking up and assembly of consignments;
(d)
Simple slicing, and repacking or placing in bottles, flasks, bags, boxes, fixing on cards
or boards, etc.;
(e)
The affixing of marks, labels or other like distinguishing signs on products or their
packaging;
(f)
Simple mixing of products, provided the characteristics of the obtained products are
not essentially different from those of mixed products;
(g)
Simple assembly of parts of products to constitute a complete product;
(h)
Disassembly;

(i)
1076
Slaughter of animals;
(j)
Mere dilution with water or another substance that does not materially alter the
characteristics of the goods;
(k)
Simple cleaning, including removal of oxide, oil, paint or other coverings;
(l)
Oil application; and
(m)
A combination of any of the two operations referred to in (a) to (l).
Rule 9 Direct Consignment

The following shall be considered to be directly consigned from the exporting Party to all
custom points of the importing Party;
(a)
(b)
i.
ii.
iii.
if the products are transported without passing through the territory of any
country other than the Parties;
the products whose transport involves transit through one or more intermediate
country with or without tran-shipment or temporary storage in such countries,
provided that:
The transit entry is justified for geographical reason or by consideration related
The products have not entered into trade or consumption there; and
the products have not undergone any operation there other than unloading and
Rule 10 Treatment of Packing

(a)
Packages and Packing Materials for retail sale:
i.
ii.
(b)
The packages and packing materials for retail sale, when classified together with
the packaged product, according to General Rule 5(b) of the Harmonised System,
shall not be taken into account for considering whether all non-originating materials
used in the manufacture of a product fulfil the criterion corresponding to a change
of tariff classification of the said product.
If the product is subject to an ad-valorem percentage criterion, the value of the
packages and packing materials for retail sale shall be taken into account in its
origin assessment, in case they are treated as being one for customs purposes with
the products in question.
Containers and packing materials for transport
The containers and packing materials exclusively used for the transport of a product shall not be
taken into account for determining the origin of any product, in accordance with General Rule
5(b) of the Harmonized System.
1077
Rule 11 Accessories, Spare Parts and Tools

Each Party shall provide that accessories, spare parts and tools delivered with a product
that form part of the products standard accessories, spare parts and tools, shall be treated as
originating products if the product is an originating product, and shall be disregarded in
determining whether all the non-originating materials used in the production of the product
undergo the applicable change in tariff classification, provided that:.
(a)
The accessories, spare parts and/or tools are not invoiced separately from the product;
(b)
The quantities and value of the accessories, spare parts and/or tools are standard trade
practice for the originating product in the domestic market of the exporting Party; and
(c)
If the product is subject to a local value added content criterion, the value of such
accessories, spare parts and/or tools shall be taken into account as originating or non originating
materials, as the case may be, in calculating the local value added content.
Rule 12 Indirect Materials
An indirect material shall be treated as an originating material without regard to where it is
produced and its value shall be the cost registered in the accounting records of the producer of
the export product.
Rule 13 Identical And Interchangeable Materials
For the purposes of determining origin of product utilizing identical and interchangeable
originating and non originating materials, mixed or physically combined, the origin of such
materials can be determined by generally accepted accounting principles of stock control
applicable in the exporting party.
Rule 14 Certification of Origin
A claim that products shall be accepted as eligible for preferential concessions in the importing
Party shall be supported by a Certificate of Origin issued by a Government authority designated
by the exporting Party and notified to the other Party to the Agreement in accordance with the
Operational Certification Procedures, as set out in Annexure- B.
Rule 15 Review and Modification
These rules may be reviewed and modified as and when necessary upon request of a Party and
may be open to such reviews and modifications as may be agreed upon.
1078
ANNEXURE-A
Tariff item (HS2002)
1604
Description of products
Applicable Rule
Prepared or preserved fish; caviar and

caviar substitutes prepared from fish eggs.
1.
160411
- - Salmon
Local Value Added Content 20%
2.
160413
- - Sardines, sardinella and brisling or
sprats
3.
160415
- - Mackerel
____________________________________________________________________________________________________________________
1605
Crustaceans, molluscs and other
aquatic invertebrates, prepared or
preserved.
4.
160510
- Crab
____________________________________________________________________________________________________________________
7104
Synthetic or reconstructed precious or
semi-precious stones, whether or not
worked or graded but not strung,
mounted or set; ungraded synthetic or
reconstructed precious or semiprecious stones, temporarily strung for
convenience of transport.
5.
710490
- Other
Change at 4-digit H. S level (Change
to subheading 710490 from any other
heading) , provided that there is a Local
Value Added Content not less than 20%
____________________________________________________________________________________________________________________
7105
Dust and powder of natural or
synthetic precious or semi-precious
stones.
6.
710510
- Dust and powder of diamonds
heading, provided that there is a Local
____________________________________________________________________________________________________________________
7113
Articles of jewellery and parts thereof,
of precious metal or of metal clad with
precious metal
7.
711319
- - Of precious metal, whether or not
Changed at 4-digit H.S.Level (Change
plated or clad with precious metal
heading), provided that there is a Local
____________________________________________________________________________________________________________________
8413
Pumps for liquids, whether or not fitted
with a measuring device; liquid elevators.
8.
841381
- -Pumps
Change at 6-digit H S level (Change to
subheading 841381 from any other
subheading) , provided that there is a
Local Value Added Content not less
than 40%
____________________________________________________________________________________________________________________
Air or vacuum pumps, air or other gas
8414
compressors and fans; ventilating or
recycling hoods incorporating a fan,
whether or not fitted with filters.
9.
841451
- - Table, floor, wall, window, ceiling or roof
fans, with a self-contained electric motor of an subheading 841451 from any other suboutput not exceeding 125 W
heading) , provided that there is a Local
1079

10.
841459
- - Other fans
11.
841490
- Parts
Applicable Rule
sub heading 841459 from any other
than 40%
Change at 6-digit HS level (Change to

than 40%
____________________________________________________________________________________________________________________
8415
Air conditioning machines, comprising
a motor-driven fan and elements for
changing the temperature and humidity,
including those machines in which the
humidity cannot be separately regulated.
12. 841510
- Window or wall types, self-contained or
split-system
to subheading 841510 from any
other subheading) , provided
that there is a Local Value Added
Content not less than 40%
____________________________________________________________________________________________________________________
8418
Refrigerators, freezers and other
refrigerating or freezing equipment,
electric or other; heat pumps other than
air conditioning machines of heading
84.15.
13. 841821
- - Refrigerators, household type:
compression-type
Local Value Added Content not
less than 40%
____________________________________________________________________________________________________________________
8437
Machines for cleaning, sorting or
grading seed, grain or dried
leguminous vegetables; machinery
used in the milling industry or for the
working of cereals or dried leguminous
vegetables, other than farm-type
machinery.
14. 843780
- Other machinery
Local Value Added Content not
less than 40%
____________________________________________________________________________________________________________________
8479
Machines and mechanical appliances
having individual functions, not
specified or included elsewhere in this
Chapter.
15. 847989
- - Other machines and mechanical
Change at 6-digit H.S level (Change to
appliances: other than subheading 847981
and 847982
subheading, provided that there is a
Local Value Added Content
not less than 40%
____________________________________________________________________________________________________________________
1080

8481
Taps, cocks, valves and similar

appliances for pipes, boiler shells,
tanks, vats or the like, including
pressure-reducing valves and
thermostatically controlled valves.
- Other appliances
16.
848180
21.
851790
Applicable Rule

than 40%
____________________________________________________________________________________________________________________
8482
Ball or roller bearings.
17. 848210
- Ball bearings
than 40%
____________________________________________________________________________________________________________________
8504
Electrical transformers, static converters
(for example, rectifiers) and inductors.
18. 850431
- - Other transformers having a power
handling capacity not exceeding 1 kV A
subheading),provided that there is a
than 40%
____________________________________________________________________________________________________________________
8512
Electrical lighting or signalling
equipment (excluding articles of heading
8539), windscreen wipers, defrosters and
demisters, of a kind used for cycles or
motor vehicles.
19. 851220
- Other lighting or visual signalling
equipment
than 40%
____________________________________________________________________________________________________________________
8517
Electrical apparatus for line telephony or
line telegraphy, including line telephone
sets with cordless handsets and
telecommunication apparatus for
carrier-current Iine systems or for digital
line systems; videophones.
20. 851711
- - Line telephone sets with cordless
handsets
subheading) , pro vided that there is a
than 40%
- Parts
Change at 6-digit H S level (Change

other subheading),provided that
there is a Local Value Added
____________________________________________________________________________________________________________________
1081

8528
Reception apparatus for television,

whether or not incorporating radiobroadcast receivers or sound or video
recording or reproducing apparatus;
video monitors and video projectors.
- - Reception apparatus for television,
whether or not incorporating radiobroadcast receivers or sound or video
recording or reproducing apparatus: colour
22.
852812
Applicable Rule
Change at 6-digit HS level (Change

other subheading) ,provided that
____________________________________________________________________________________________________________________
8540
Thermionic, cold cathode or photocathode valves and tubes (for example,
vacuum or vapour or gas filled valves
and tubes, mercury arc rectifying valves
and tubes, cathode-ray tubes, television
camera tubes).
23. 854011
- - Cathode-ray television picture tubes,
Change at 6-digit H S level (Change
including video monitor cathode-ray tubes:
colour
other subheading) ,provided that
____________________________________________________________________________________________________________________
9032
Automatic regulating or controlling
instruments and apparatus.
24. 903289
- - Other instruments and apparatus other
than subheading 903281
other subheading) , provided that
____________________________________________________________________________________________________________________
1082
ANNEXURE-B
OPERATIONAL CERTIFICATION PROCEDURES
FOR INTERIM RULES OF ORIGIN FOR PRODUCTS ELIGIBLE FOR PREFERENTIAL TARIFF FOR THE EARLY HARVEST SCHEME UNDER THE FRAMEWORK
AGREEMENT FOR ESTABLISHING FREE TRADE AREA BETWEEN THE KINGDOM OF THAILAND AND REPUBLIC OF INDIA
For the purpose of implementing the Interim Rules of Origin for the Early Harvest Scheme
under the Framework Agreement for Establishing Free Trade Area between Thailand and India
(ITFTA) the following operational procedures on the issuance and verification of the Certificate
of Origin (Form FTA) and the other related administrative matters, shall be followed:
AUTHORITIES
Rule 1
The Certificate of Origin shall be issued by the Government authorities of the exporting Party.
Rule 2
(a)
The Parties shall submit each other of the names and addresses of their respective
Government authorities issuing the Certificate of Origin as well as provide specimen
signatures and specimen of official seals used by the Government authorities.
(b)
Any change in names, addresses, or official seals shall be promptly informed in the
same manner.
Rule 3
For the purpose of verifying the conditions for preferential treatment, the government authority
designated to issue the certificate of origin (herein after refered to as issuing authority) shall
have the right to call for any supporting documentary evidence or to carry out any check considered appropriate.
APPLICATIONS
Rule 4
The manufacturer and/or exporter of the products qualified for preferential treatment shall apply in writing to the relevant Issuing Authority requesting for the pre-exportation verification of
the origin of the products. The result of the verification, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in verifying the origin of the said
products to be exported thereafter. The pre-exportation verification may not apply to the products of which, by their nature, origin can be easily verified.
Rule 5
Before exporting the products under preferential treatment, the exporter or his authorized representative shall submit a written application for the Certificate of Origin together with appropriate supporting documents proving that the products to be exported qualify for the issuance of
Certificate of Origin.
1083

PRE-EXPORTATION EXAMINATION
Rule 6
The Issuing Authority shall, to the best of their competence and ability, carry out proper examination upon each application for the Certificate of Origin to ensure that:
(a)
(b)
(c)
(d)
The application and the Certificate of Origin are duly completed and signed by the
authorized signatory;
The origin of the product is in conformity with the India-Thailand Interim Rules of
Origin;
The other statements of the Certificate of Origin correspond to supporting documentary evidence submitted;
Description, quantity and weight of goods, marks and number of packages, number
and kinds of packages, as specified, conform to the consignment to be exported.
ISSUANCE OF CERTIFICATE OF ORIGIN
Rule 7
(a)
(b)
(c)
The validity of the Certificate of Origin shall be 12 months from the date of its
issuance.
The Certificate of Origin must be on ISO A4 size paper in conformity to the specimen shown in Attachment 1. It shall be made in English.
The Certificate of Origin shall comprise of one original and three (3) carbon copies
of the following colours:
Original
Duplicate
Triplicate
Quadruplicate
blue
white
white
white
(d)
Each Certificate of Origin shall bear a printed distinctive number and a reference number separately given by each place or office of issuance. The original copy, together with the
triplicate, shall be forwarded by the exporter to the importer for submission of the original copy
to the Customs Authority at the port or place of importation. The duplicate shall be retained by
the issuing authority in the exporting Party. The triplicate shall be retained by the importer and
the quadruplicate shall be retained by the exporter.
Rule 8
To implement the provisions of Rule 5, Rule 6 and Rule 7 of the India-Thailand Interim Rules of
Origin, the Certificate of Origin issued by the exporting Party shall indicate the relevant rules
and applicable percentage of local value added content in Box 8.
Rule 9
Neither erasures nor superimpositions shall be allowed on the Certificate of Origin. Any alteration shall be made by striking out the erroneous materials and making any addition required.
1084
Such alterations shall be approved by an official authorized signing the Certificate of Origin
and certified by the Issuing Authority. Unused spaces shall be crossed out to prevent any
subsequent addition.
Rule 10
(a)
The Certificate of Origin shall be issued by the relevant Issuing Authority of the exporting party at the time of exportation whenever the products to be exported can be considered
originating in that Party within the meaning of the India-Thailand Interim Rules of Origin.
(b)
In exceptional cases where a Certificate of Origin has not been issued at the time of
exportation due to involuntary errors or omissions or other valid causes, the Certificate of Origin may be issued retroactively but no longer than 45 days from the date of shipment, bearing
the word ISSUED RETROACTIVELY
Rule 11
In the event of theft, loss or destruction of a Certificate of Origin, the exporter may apply in
writing to the Issuing Authority which issued it for a certified true copy of the original and the
triplicate to be made on the basis of the export documents in their possession bearing the endorsement of the word CERTIFIED TRUE COPY FOR THE ORIGINAL CERTIFICATE
NODATED in Box 12. This copy shall bear the date of the original Certificate of Origin.
The certified true copy of a Certificate of Origin shall be issued within the validity period of the
original Certificate of Origin and on condition that the exporter provides to the relevant issuing
authority the quadruplicate copy. The validity of certified true copy of the Certificate of Origin
would be same as that of the original certificate so issued.
PRESENTATION
Rule 12
The Original Certificate of Origin shall be submitted to the Customs Authority at the time of
lodging the import entry for the products concerned.
Rule 13
The following time limit for the presentation of the Certificate of Origin shall be observed:
(a) Certificate of Origin must be submitted to the Customs Authority of the importing Party
within the validity period from the date of endorsement by the relevant Issuing Authority
of the exporting Party;
(b) Where the Certificate of Origin is submitted to the relevant Government authority of the
importing party after the expiration of the validity of the Certificate of Origin, such Certificate is still to be accepted when failure to observe the time-limit results from force majeure
or other valid causes beyond the control of the exporter; and
(c) In all cases, the relevant Government authority in the importing party may accept such
Certificate of Origin provided that the products have been imported before the expiration of
the validity of the Certificate of Origin.
Rule 14
The discovery of minor discrepancies between the statements made in the Certificate of Origin
and those made in the documents submitted to the Customs Authority of the importing Party for
the purpose of carrying out the formalities for importing the products shall not ipso-facto invalidate the Certificate of Origin, if it does in fact correspond to the said products.
1085
Rule 15
(a) The importing Party may request a retroactive check at random and/or when it has reasonable doubt as to the authenticity of the document or as to the accuracy of the information
regarding the true origin of the products in question or of certain parts thereof.
(b) The request shall be accompanied with the Certificate of Origin concerned and shall specify
the reasons and any additional information suggesting that the particular given on the said
Certificate of Origin may be inaccurate, unless the retroactive check is requested on a random basis.
(c) The Customs Authority of the importing Party may suspend the provisions on preferential
treatment while awaiting the result of verification. However, it may release the products to
the importer subject to any administrative measures deemed necessary, provided that they
are not held to be subject to import prohibition or restriction and there is no suspicion of
fraud.
(d) The Issuing Authority receiving a request for retroactive check shall respond within three
(3) months after the receipt of the request.
Rule 16
(a) The application for Certificates of Origin and all documents related to such application
shall be retained by the Issuing Authority for not less than two (2) years from the date of
issuance.
(b) Information relating to the validity of the Certificate of Origin shall be furnished upon
request of the importing Party by an official authorized signing the Certificate of Origin
and certified by the Issuing Authority.
(c) Any information communicated among the government authorities shall be treated as confidential and shall be used for the validation of Certificates of Origin purposes only.
SPECIAL CASES
Rule 17
When destination of all or parts of the products exported to specified port is changed, before or
after their arrival in the territory of the party, the following Rules shall be observed:
(a) If the products have already been submitted to the Customs Authority in the specified importing port, the Certificate of Origin shall, by a written application of the importer, be
endorsed to this effect for all or parts of products by the said authority and the original
returned to the importer.
(b) If the changing of destination occurs during transportation to the importing Party as specified in the Certificate of Origin, the exporter shall apply in writing, accompanied with the
issued Certificate of Origin, for the new issuance for all or parts of products.
Rule 18
For the purpose of implementing Rule 9 (b) of the India-Thailand Interim Rules of Origin,
where transportation is effected through the territory of one or more non- parties, the following
shall be produced to the Government authorities of the importing party:
(a) A through Bill of Lading issued in the exporting Party;
(b) A Certificate of Origin issued by the relevant Government authority of the exporting Party;
(c) A copy of the original commercial invoice in respect of the product; and
1086
(d) Supporting documents in evidence that the requirements of Rule 9 (b) of the India-Thailand
Interim Rules of Origin are being complied with.
Rule 19
(a) Products sent from an exporting Party for exhibition in another party and sold during or
after the exhibition for importation into a party shall benefit from the India-Thailand preferential tariff treatment on the condition that the products meet the requirements of the
India-Thailand Interim Rules of Origin provided it is shown to the satisfaction of the relevant Government authorities of the importing Party that:
(i)
An exporter has dispatched those products from the territory of the exporting
Party to the Country where the exhibition is held and has exhibited them there,
(ii)
The exporter has sold the goods or transferred them to a consignee in the
importing Party; and
(iii)
The products have been sold during the exhibition or immediately thereafter
to the importing Party in the state in which they were sent for the exhibition.
(b) For the purpose of implementing the above provisions, the Certificate of Origin must be
produced to the relevant Government authorities of the importing Party. The name and
address of the exhibition must be indicated, a certificate issued by the relevant Government
authority of the Party where the exhibition took place together with supporting documents
prescribed in Rule 18(d) may be required.
(c) Paragraph (a) shall apply to any exhibitions, fairs or similar shows or displays where the
products remain under Customs control during these events.
ACTION AGAINST FRAUDULENT ACTS
Rule 20
(a)
When it is suspected that fraudulent acts in connection with the Certificate of Origin
have been committed, the Government Authorities concerned shall cooperate for appropriate
action to be taken in the respective Party against the persons involved.
(b)
Each Party shall provide legal sanctions for fraudulent acts related to the Certificate of
Origin.
Rule 21
In the case of a dispute concerning origin determination, classification of products or other
matters, the Government authorities concerned in the importing and exporting Parties shall consult each other with a view to resolving the dispute.
1087
Attachment 1
ORIGINAL
1. Goods consigned from (Exporters business name, address, country) Reference No.
FREE TRADE AGREEMENT
(Combined declaration and certificate)
2. Goods consigned to (Consignees name, address, country)
FORM FTA
THAILAND
Issued in ............................................
(country)
3. Means of transport and route (as far as known)
5. Item
number
4. For official use
6. Marks and 7. Number and type of packages; description of 8. Origin 9. Gross weight 10.Number
numbers of
goods (including quantity where appropriate criterion
and value
and date
packages
and HS code of the importing country)
(FOB)
of invoice
11. Declaration by the exporter
12. Certification
The undersigned hereby declares that the above details and statements
are correct; that all the goods were produced in
It is hereby certified, on the basis of

control carried out, that the declaration
by the exporter is correct.
THAILAND
................................................................................................................
(country)
and that they comply with the origin requirement specified for those
goods in the Free Trade Agreement for goods exported to
................................................................................................................
(reporting country)
................................................................................................................ ...............................................................
No.000000
1088
DUPLICATE
FORM FTA
THAILAND
Issued in ............................................
(country)
5. Item
number
4. For official use
numbers of
and value
and date
packages
(FOB)
of invoice
12. Certification

THAILAND
................................................................................................................
(country)
................................................................................................................
(reporting country)
................................................................................................................ ...............................................................
No.000000
1089
TRIPLICATE
FORM FTA
THAILAND
Issued in ............................................
(country)
5. Item
number
4. For official use
numbers of
and value
and date
packages
(FOB)
of invoice
12. Certification

THAILAND
................................................................................................................
(country)
................................................................................................................
(reporting country)
................................................................................................................ ...............................................................
No.000000
1090
QUADRUPLICATE
FORM FTA
THAILAND
Issued in ............................................
(country)
5. Item
number
4. For official use
numbers of
and value
and date
packages
(FOB)
of invoice
12. Certification

THAILAND
................................................................................................................
(country)
................................................................................................................
(reporting country)
................................................................................................................ ...............................................................
No.000000
1091

NOTES FOR INTERIM RULES OF ORIGIN
1. CONDITIONS:- The main conditions for admission to the preferential treatment under the IndiaThailand Free Trade Agreement are that the goods sent to the Parties:
(i) must fall within a description of products eligible for concessions in the country of destination;
(ii) must comply with the consignment conditions that the goods must be consigned directly from
exporting party to the importing Party but transport that involves passing through one or more
intermediate countries, is also accepted provided that any intermediate transit, transshipment or
temporary storage arises only for geographic reasons or transportation requirements; and
(iii) must comply with the origin criteria given in the next paragraph.
2. ORIGIN CRITERIA: For exports to be eligible for preferential treatment, the requirement is that
either:
(i)
The products wholly produced or obtained in the exporting Party as defined in Rule 5 of the
Rules of Origin: or
(ii) The products not wholly produced or obtained in the exporting Party as defined in Rule 6 of the
Rules of Origin.
If the goods under the above criteria, the exporter must indicate in box 8 of this form the origin criteria on
the basis of which he claims that his goods qualify for preferential treatment, in the manner shown in the
following table:
Circumstances of production or Manufacturer in the
exporting Party named in Box 11 of this form
Insert in Box 8
(a) Products wholly produced in the country of

exportation (see paragraph 2(i) above)
(b) Products worked upon but not wholly produced

in the exporting Party which were produced in conformity with the provisions of paragraph 2(ii) above
(i) Percentage of Local Value Added Content
Percentage of local value added content

Percentage of local value added content
Example 40%
(ii) Change at 4-digit HS plus percentage of Local

Value Added Content
4 digit + percentage of local value added

content
(iii) Change at 6-digit HS plus percentage of Local

Value Added Content
6 digit + percentage of local value added

content
3. EACH ARTICLE MUST QUALIFY: It should be noted that all the products in a consignment must
qualify separately in their own right. This is a particular relevance when similar articles of different sizes
of spare parts are sent.
4. DESCRIPTION OF PRODUCTS: The description of products must be sufficiently detailed to enable
the products to be identified by the Customs Officer examining them. Name of manufacture, any trade
mark shall also be specified.
5.
The Harmonized System number shall be that of the importing Party.
6.
The term Exporter in Box 11 may include the manufacture or the producer.
7. FOR OFFICIAL USE: The customs Authority of the importing Party must bear the word in preferential
or preferential treatment in Box 4. For multiple items declared in the same Form FTA India-Thailand, of
preferential treatment is guaranteed to any of the items, this is also to be indicated accordingly in box 4 and
the item number circled or marked appropriately in box 5.
8. FOR CUMULATIVE RULE OF ORIGIN: The issuing authority of the party will stamp Cumulative
Rule on box 4.
1092
INTERIM RULES OF ORIGIN FOR EARLY HARVEST SCHEME (EHS) UNDER THE FRAMEWORK
AGREEMENT FOR ESTABLISHINGTHE FREE TRADEAREABETWEEN THE KINGDOM OF
THAILAND AND THE REPUBLIC OF INDIA
__________________________________________________________________________________________________________________________
Applicable Rule
__________________________________________________________________________________________________________________________
CHAPTER 8
EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT
OR MELONS
0804
Dates, figs, pineapples, avocados, guavas, mangoes
and mangosteens, fresh or dried.
1.
exO80450 - ex. Fresh mangosteens, mangoes
Wholly obtained
__________________________________________________________________________________________________________________________
0806
Grapes, fresh or dried.
2.
080610
- Fresh
Wholly obtained
__________________________________________________________________________________________________________________________
0808
Apples, pears and quinces, fresh.
3.
080810
- Apples
Wholly obtained
__________________________________________________________________________________________________________________________
0810
Other fruit, fresh.
4.
081060
- Durians
Wholly obtained
5.
exO81 090 - ex. Fresh rambutans, longans, pomegranates
Wholly obtained
__________________________________________________________________________________________________________________________
CHAPTER 10
CEREALS
1001
Wheat and meslin.

6.
100110
- Durum wheat
Wholly obtained
7.
100190
- Other
Wholly obtained
__________________________________________________________________________________________________________________________
CHAPTER 16
PREPARATIONS OF MEAT, OF FISH OR OF
CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC
INVERTEBRATES
1604
8.
160411
Prepared or preserved fish; caviar and caviar

substitutes prepared from fish eggs.
- - Salmon
11.
16051
- Crab

than 20%
9.
160413
- - Sardines, sardinella and brisling or sprats
than 30%
10. 160415
- - Mackerel
than 30%
__________________________________________________________________________________________________________________________
1605
Crustaceans, molluscs and other aquatic
invertebrates, prepared or preserved.
than 30%
__________________________________________________________________________________________________________________________
CHAPTER 25
SALT; SULPHUR; EARTHS AND STONE;
PLASTERING MATERIALS, LIME AND CEMENT
12. 250100
Salt (including table salt and denatured salt) and pure Wholly obtained
sodium chloride, whether or not in aqueous solution or
containing added anti-caking or free-flowing agents;
sea water
__________________________________________________________________________________________________________________________
CHAPTER 26
ORES, SLAG AND ASH
13. 261000
Chromium ores and concentrates.
Wholly obtained
__________________________________________________________________________________________________________________________
1093
_________________________________________________________________________________________________________________________
Applicable Rule
__________________________________________________________________________________________________________________________
CHAPTER 28
INORGANIC CHEMICALS: ORGANIC OR
INORGANIC COMPOUNDS OF PRECIOUS
METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTAPES
2811
Other inorganic acids and other inorganic oxygen
compounds of non-metals.
14. 281119
- - Other
Change at 4-digit H.S level (Change
headings), provided that there is a
than 40%
__________________________________________________________________________________________________________________________
2818
15.
281820
16.
281830
18.
390690
Artificial corundum, whether or not chemically

defined; aluminium oxide, aluminium hydroxide.
- Aluminium oxide, other than artificial corundum

than 40%

than 40%
__________________________________________________________________________________________________________________________
CHAPTER 29
ORGANIC CHEMICALS
2917
Polycarboxylic acids, their anhydrides, halides,
peroxides and peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated derivatives.
17. 291739
- - Other
to subheading 291739 from any Other
than 40%
__________________________________________________________________________________________________________________________
CHAPTER 39
PLASTICS AND ARTICLES THEREOF
3906
- Aluminium hydroxide
Acrylic polymers in primary forms.

- Other

than 40%
__________________________________________________________________________________________________________________________
3907
Polyacetals, other poly ethers and epoxide resins, in
primary forms; polycarbonates, alkyd resins, polyallyl
esters and other polyesters, in primary forms.
19. 390710
- Polyacetals
than 40%
20. 390730
- Epoxide resins
than 40%
1094
_________________________________________________________________________________________________________________________
Applicable Rule
__________________________________________________________________________________________________________________________
21.
390740
- Polycarbonates
Change at 4-digit H,S level (Change

than 40%
22. 390799
- - Other
than 40%
__________________________________________________________________________________________________________________________
3908
Polyamides in primary forms.
23, 390810
- Polyamides-6, -11, -12, -6,6,-6,9, -6,10, or-6, 12
Change at 4-digit HS level (Change
headings, provided that there is a
than 40%
24. 390890
- Other
than 40%
__________________________________________________________________________________________________________________________
3909
Amino-resins, phenolic resins and polyurethanes, in
primary forms
25. 390950
- Polyurethanes
Local Value Added ontent not less
than 40
__________________________________________________________________________________________________________________________
3919
Self-adhesive plates, sheets, film, foil, tape, strip
and other flat shapes, of plastics, whether or
not in rolls.
26. 391990
- Other
than 40%
__________________________________________________________________________________________________________________________
CHAPTER 44
WOOD AND ARTICLES OF WOOD; WOOD
CHARCOAL
4412
Plywood, veneered panels and similar laminated
wood.
27. 441219
- - Other
than 40%
__________________________________________________________________________________________________________________________
CHAPTER 71
NATURAL OR CULTURED PEARLS,
PRECIOUS OR SEMI-PRECIOUS STONES,
PRECIOUS METALS, METALS CLAD
WITH PRECIOUS METAL, AND ARTICLES
THEREOF; IMITATION JEWELLERY; COIN
7103
Precious stones (other than diamonds) and
semi- precious stones, whether or not worked
or graded but not strung, mounted or set;
1095
_________________________________________________________________________________________________________________________
Applicable Rule
__________________________________________________________________________________________________________________________
ungraded precious stones (other than
diamonds) and semi-precious stones,
temporarily strung for convenience of transport.
28. 710310
- Unworked or simply sawn or roughly shaped
Wholly obtained
__________________________________________________________________________________________________________________________
7104
Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded
but not strung, mounted or set; ungraded synthetic
or reconstructed precious or semi.precious
stones, temporarily strung for convenience of
transport.
29. 710490
- Other
than 20%
__________________________________________________________________________________________________________________________
7105
Dust and powder of natural or synthetic precious or
semi-precious stones.
30. 710510
- Of diamonds
than 20%
__________________________________________________________________________________________________________________________
7113
Articles of jewellery and parts thereof, of
precious metal or of metal clad with
precious metal
31. 711319
- - Of other precious metal, whether or not
plated or clad with precious metal
headings), provided that is a Local
Value Added Content not less than
20%
__________________________________________________________________________________________________________________________
CHAPTER 72
IRON AND STEEL
7201
Pig iron and spiegeleisen in pigs, blocks or
other primary forms.
32. 720150
- Ailoy pig iron; Spiegeleisen
Change at4-digit H.S level (Change
than 40%
__________________________________________________________________________________________________________________________
7207
Semi-finished products of iron or non-alloy
steel.
33. 720711
- - Of rectangular (including square) cross-section, Change at 4-digit H.S level (Change
the width measuring less than twice the thickness.
to subheading section, the width measuring less than twice 720711 from
any other headings), provided that
here is a Local Value Added Content
not less than 40%
34. 720719
- - Other
than 40%
1096
_________________________________________________________________________________________________________________________
Applicable Rule
__________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________
7226
Flat-rolled products of other alloy steel, of a
width of less than 600 mm
35. 722619
- - Other
than 40%
__________________________________________________________________________________________________________________________
7229
Wire of other alloy steel.
36. 722990
- Other
than 40%
__________________________________________________________________________________________________________________________
CHAPTER 73
ARTICLES OF IRON OR STEEL
7307
Tube or pipe fittings (for example,
couplings, elbows, sleeves), of iron or steel
37. 730792
- - Threaded elbows, bends and sleeves
local Value Added Content not less
than 20%
__________________________________________________________________________________________________________________________
7320
Springs and leaves for springs, of iron or steel.
38. 732020
- Helical springs
than 40%
__________________________________________________________________________________________________________________________
7326
Other articles of iron or steel.
39. 732690
- Other
than 40%
__________________________________________________________________________________________________________________________
CHAPTER 76
ALUMINIUM AND ARTICLES THEREOF
7601
Unwrought aluminium.
40 760110
- Aluminium, not alloyed
than 40%
41. 760120
- Aluminium alloys
other headings), provided that there
is a Local Value Added Content not
less than 40%
__________________________________________________________________________________________________________________________
CHAPTER 84
NUCLEAR REACTORS, BOILERS, MACHINERY AND
MECHANICAL APPLIANCES; PARTS THEREOF
8404
Auxiliary plant for use with boilers of heading
8402 or8403 (for example, economisers, super-heaters,
soot removers, gas recoverers); condensers
for steam or other vapour power units.
42. 840490
- Parts
1097
_________________________________________________________________________________________________________________________
Applicable Rule
__________________________________________________________________________________________________________________________
than 40%
__________________________________________________________________________________________________________________________
8409
Parts suitable for use solely or principally with the
engines of heading 8407 or 8408.
43. 840991
- - Suitable for use solely or principally with spark- Change at 4-digit H.S level (Change
ignition internal combustion Piston engines.
than 40%
__________________________________________________________________________________________________________________________
8413
Pumps for liquids, whether or not fitted with a
measuring device; liquid elevators.
44. 841360
- Other rotary positive displacement pumps
Change at 4-digit H.S level
(Change to subheading 841360
from any other headings), provided that there is a Local Value
Added Content not less than
40%
45. 841381
- - Pumps
from any other subheadings),
provided that there is a Local
Value Added Content not less
than 40%
__________________________________________________________________________________________________________________________
8414
Air or vacuum pumps, air or other gas compressors
and fans; ventilating or recycling hoods
incorporating a fan, whether or not fitted with filters.
46. 841451
- - Table, floor, wall/ window, ceiling or roof fans,with a
self-contained electric motor of an output not exceeding
125W
than 40%
47. 841459
- - Other
from any other sub- headings),
provided that there is a
LocalValue Added Content not
less than 40%
48. 841490
- Parts
than 40%
__________________________________________________________________________________________________________________________
8415
Air conditioning machines, comprising a motordriven fan and elements for changing the
temperature and humidity, including those
machines in which the humidity cannot be
separately regulated.
49. 841510
- Window or wall types, self-contained or split-system Change at 6-digit H.S level
from any other sub-headings),
1098
_________________________________________________________________________________________________________________________
Applicable Rule
__________________________________________________________________________________________________________________________
than 40%
__________________________________________________________________________________________________________________________
8418
Refrigerators, freezers and other refrigerating or
freezing equipment, electric or other heat;
Pumps other than air conditioning machines of
heading 8415.
50. 841821
- - Compression-type
from any other sub-headings),
than 40%
__________________________________________________________________________________________________________________________
8419
Machinery, plant or laboratory equipment, whether
or not electrically heated (excluding Furnaces ovens
and other equipment of heading 8514) for the
treatment of materials by a Process involving a
change of temperature such as heating, cooking,
roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising,
condensing or cooling, other than machinery
or plant of a kind used for domestic purposes;
instantaneous or storage water heaters, non-electric.
51. 841990
- Parts
than 40%
__________________________________________________________________________________________________________________________
8421
Centrifuges, including centrifugal dryers; filtering
or purifying machinery and apparatus, for liquids or
gases.
52 842199
- - Other
Local Value Added Content of not less
than 40%
__________________________________________________________________________________________________________________________
8423
Weighing machinery (excluding balances of a
sensitivity of 5 cg or better), including weight
counting or checking machines; weighing operated
machine weights of all kinds.
53 842390
- Weighing machine weights of all kinds; parts of
weighing machinery
headings), provided that there is
than 40%
__________________________________________________________________________________________________________________________
8425
Pulley tackle and hoists other than skip hoists;
winches and capstans; jacks.
54. 842549
- - Other
than 40%
__________________________________________________________________________________________________________________________
8432
Agricultural, horticultural or forestry machinery for
soil preparation or cultivation; lawn or sportsground rollers.
1099
_________________________________________________________________________________________________________________________
Applicable Rule
__________________________________________________________________________________________________________________________
55.
843221
58.
844833
- - Disc harrows

than 40%
__________________________________________________________________________________________________________________________
8437
Machines for cleaning, sorting or grading seed,
grain or dried leguminous vegetables;
machinery used in the milling industry or for
the working of cereals or dried leguminous
vegetables, other than farm-type machinery
56. 843780
- Other machinery
subheadings), provided that there is
a Local Value Added Content not less
than 40%
__________________________________________________________________________________________________________________________
8448
Auxiliary machinery for use with machines of
heading 8444, 8445, 8446 or 8447 (for example,
dobbies, Jacquards, automatic stop motions,
shuttle changing mechanisms); parts and
accessories suitable for use solely or principally
with the machines of this heading or of heading
8444, 8445, 8446 or 8447 (for example,
spindles and spindle flyers, card clothing, combs,
extruding nipples, shuttles, healds and
heald.frames hosiery needles).
57. 844820
- Parts and accessories of machines of heading
84.44 or of their auxiliary machinery.
than 40%
- Spindles, spindle flyers, spinning rings and ring
travellers

than 40%
__________________________________________________________________________________________________________________________
8471
Automatic data processing machines and units
thereof; magnetic or optical readers, machines for
transcribing data onto data media in coded form
and machines for processing such data,
not elsewhere specified or included.
59. 847141
- - Comprising in the same housing at least a
central processing unit and an input and output
unit, whether or not combined
than 40%
60. 847190
- Other
than 40%
__________________________________________________________________________________________________________________________
8472
Other office machines (for example, hectograph or
stencil duplicating machines, addressing
machines, automatic banknote dispensers,
coin-sorting machines, coin-counting or
wrapping machines, pencil-sharpening
1100
_________________________________________________________________________________________________________________________
Applicable Rule
__________________________________________________________________________________________________________________________
8483
Transmission shafts (including cam shafts and

crank shafts) and cranks; bearing housings and
plain shaft bearings; gears and gearing; ball or roller
screws; / gear boxes and other speed changers,
including torque converters; flywheels and pulleys,
Including pulley blocks; clutches and shaft couplings
including universal joints).
68 848350
- Flywheels and pulleys, including pulley blocks
than 40%
__________________________________________________________________________________________________________________________
CHAPTER 85
ELECTRICAL MACHINERY AND EQUIPMENT
AND PARTS THEREOF; SOUND RECORDERS
AND. REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODU-CERS,
AND PARTS AND ACCESSORIES OF
SUCH ARTICLES.
8504
69
850431
Electrical transformers, static converters (for

example), rectifiers) and inductors.
- Having a power handling capacity not exceeding
1 KVA

sub-headings), provided that there is
than 40%
__________________________________________________________________________________________________________________________
8512
Electrical lighting or signalling equipment (excluding
articles of heading 8539), windscreen
wipers, defrosters and demisters, of a kind used for
cycles or motor vehicles.
70. 851220
- Other lighting or visual signalling equipment
than 40%
__________________________________________________________________________________________________________________________
8517
Electrical apparatus for line telephony or line
telegraphy, including line telephone sets with
cordless handsets and telecommunication
apparatus for carrier-current line systems or for
digital line systems; videophones.
71. 851711
- Line telephone sets with cordless handsets
a Local Value Added content not less
than 40%
72. 851790
- Parts
sub-headings), provided that there is
than 40%
__________________________________________________________________________________________________________________________
8523
Prepared unrecorded media for sound recording
or similar recording of other
phenomena, other than products of Chapter 37.
73. 852390
- Other
1101
_________________________________________________________________________________________________________________________
Applicable Rule
__________________________________________________________________________________________________________________________
than 40%
__________________________________________________________________________________________________________________________
8528
Reception apparatus for television, whether or not
incorporating radio-broadcast receivers or
sound or video recording or reproducing
apparatus; video monitors and video projectors.
74. 852812
- - Colour
than 40%
__________________________________________________________________________________________________________________________
8529
Parts suitable for use solely or principally with the
apparatus of headings 8525 to 8528
75. 852910
- Aerials and aerial reflectors of all kinds; parts
suitable for use therewith
to sub-heading 852910 from any other
than 40%
76. 853400
Printed Circuits.
other headings), provided that there
less than 40%
__________________________________________________________________________________________________________________________
8540
Thermionic, cold cathode or photo-cathode valves
and tubes (for example, vaccum or
vapour or gas filled valves and tubes, mercury arc
rectifying. Valves and tubes, cathode-ray
tubes, television camera tubes).
77. 854011
- - Colour
than 40%
__________________________________________________________________________________________________________________________
CHAPTER 87
VEHICLES OTHER THAN RAILWAY OR
TRAMWAY ROLLING-STOCK, AND
ACCESSORIES THEREOF
8708
Parts and accessories of the motor vehicles of
headings 8701 to 8705.
78. 870840
- Gear boxes
to subheading 870840 from any Other
Local Value Added content not less
than 40%
__________________________________________________________________________________________________________________________
CHAPTER 90
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING,
PRECISION, MEDICAL OR SURGICAL
INSTRUMENTS AND APPARATUS; PARTS AND
ACCESSORIES THEREOF
9032
Automatic regulating or controlling instruments and
apparatus.
79 903289
- - Other
1102
_________________________________________________________________________________________________________________________
Applicable Rule
__________________________________________________________________________________________________________________________
other subheadings), provided that
there is a Local Value Added content not less than 40%
80. 903290
- Parts and accessories
than 40%
__________________________________________________________________________________________________________________________
CHAPTER 91
CLOCKS AND WATCHES AND PARTS THEREOF
9102
Wrist-watches, pocket-watches and other watches,
including stop-watches, other
than those of heading 9101.
81. 910211
- - With mechanical display only
to sub-heading 910211 from any other
than 40%
__________________________________________________________________________________________________________________________
CHAPTER 94
FURNITURE; BEDDING, MATTRESSES,
MATTRESS SUPPORTS, CUSHIONS AND
SIMILAR STUFFED FURNISHINGS; LAMPS
AND LIGHTING FITTINGS, NOT ELSEWHERE
SPECIFIED OR INCLUDED;
ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES
AND THE LIKE; PREFABRICATED BUILDINGS
9401
Seats (other than those of heading 9402), whether or
not convertible into beds,
and parts thereof.
82. 940190
- Parts
other headings),provided that there
less than 40%
__________________________________________________________________________________________________________________________
1103
Effective rates of duty on specified goods of various Chapters originating in and exported from
Thailand.
[Notfn. No.85/2004-Cus., dt. 31.8.2004 as amended by 79/05, 86/06, 131/06,115/11, 38/12,
95/12
so to do, hereby exempts goods of the description as specified in column (3) of the Table below
and falling under the sub-heading or tariff item of the First Schedule to the Customs Tariff Act,
1975 (51 of 1975), as specified in the corresponding entry in column (2) of the said Table, when
imported into India from Thailand, from the whole of the duty of customs leviable thereon which
is specified in the said First Schdule subject to the condition that the importer proves to the
satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as
the case may be, that the goods in respect of which the exemption under this notification is
claimed are of the origin of Thailand, in accordance with provisions of Interim Rules of Origin,
published with the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 101/2004-Customs (N.T.), dated the 31st August, 2004.
2. This notification shall come into force with effect from the 1st day of September, 2006.
TABLE
____________________________________________________________________________________________
S. No. Sub-heading or
Rate
tariff item
____________________________________________________________________________________________
(1)
(2)
(3)
(4)
____________________________________________________________________________________________
1.
0804 50
Fresh mangosteens, mangoes
2.
0806 10 00
Fresh grapes
3.
0808 10 00
Apples
4.
0810 60 00
Durians
5.
0810 90
Fresh rambutans, longans, pomegranates
6.
1001 11 and
Durum wheat
1001 19
7.
1001 901 and
All goods
1001 99
8.
1604 11 00
Salmon
9.
1604 13
Sardines, sardinella and brisling or sprats
10.
1604 15 00
Mackerel
11.
1605 10 00
Crab
12.
2501 00
2610 00
Salt (including table salt and denatured salt) and

pure sodium chloride, whether or not in aqueous
solution or containing added anti-caking or free
flowing agents; Sea water
Chromium ores and concentrates
13.
14.
2811 19
All goods

1104
____________________________________________________________________________________________
(1)
(2)
(3)
(4)
____________________________________________________________________________________________
15.
2818 20
Aluminium oxide, other than artificial corundum
16.
2818 30 00
Aluminium hydroxide
17.
2917 39
All goods
18.
3906 90
All goods
19.
3907 10 00
Polyacetals
20.
3907 30
Epoxide resins
21.
3907 40 00
Polycarbonates
22.
3907 99
All goods
22A.
23.
3907 70 00
3908 10
All goods
Polyamide-6,-11,-12,-6,6,-6,9,-6,10 or -6,12
24.
3908 90
All goods
25.
3909 50 00
Polyurethanes
26.
3919 90
All goods
27.
4412 10 00
Plywood of bamboo, consisting solely of sheets

of wood, each ply not exceeding 6mm thickness
27A.
4412 39
All goods
28.
7103 10
28A.
7103 10
29.
7104 90 00
Rubies, emeralds and sapphires, unset and

imported uncut
All goods, other than the goods mentioned
against S. No.28
All goods
30.
7105 10 00
All goods
31.
7113 19
All goods
32.
32A.
7201 50
7201 50
Alloy pig iron

Spiegeleisen
33.
7207 11
All goods (other than seconds and defectives)
34.
7207 19

1105
____________________________________________________________________________________________
(1)
(2)
(3)
(4)
____________________________________________________________________________________________
35.
7226 19 00
36.
7229 90
All goods (other than wire of high speed steel)
37.
7307 92
Threaded elbows, bends and sleeves
38.
7320 20 00
Helical springs
39.
7326 90
All goods
40.
7601 10
Aluminium, not alloyed
41.
7601 20
Aluminium alloys
42.
8404 90 00
All goods
43.
8409 91
All goods
44.
8413 60
All goods
45.
8413 81
All goods
46.
8414 51
47.
8414 59
Table, floor, wall, window, ceiling or roof fans,

with a self-contained electric motor of an output
not exceeding 125 W
All goods
48.
8414 90
All goods
49.
8415 10
All goods
49A
84181090
Compression-type combined refrigerator-freezers,

fitted with separate external doors, household type
50.
8418 21 00
All goods
51.
8419 90
All goods
51A.
8486 90
Parts of machinery, plant or laboratory equipment,

whether or not electrically heated (excluding
furnaces, ovens and other equipment of heading
8514), for the treatment of materials by a process
involving a change of temperature such as heating,
cooking , roasting, distilling, rectifying, sterilising,
pasteurizing, steaming, drying, evaporating,

1106
____________________________________________________________________________________________
(1)
(2)
(3)
(4)
____________________________________________________________________________________________
vapourising, condensing or cooling, other than
machinery or plant of a kind used for domestic
purposes; instantaneous or storage water heaters,
non-electric.
All goods
52.
8421 99 00
53.
8423 90
Weighing machine weights of all kinds; Parts of

weighing machinery
54.
8425 49 00
All goods
55.
8432 21 00
Disc harrows
56.
8437 80
All goods
56A.
57.
8443 39 53
8448 20 00
Staplers (stapling machines)

Parts and accessories of machines of heading 8444
or of their auxiliary machinery
58.
8448 33
59.
8471 41
Spindles, spindle flyers, spinning rings and

ring travellers
All goods
60.
61.
8471 90 00
8472 90
All goods
All goods other than addressing machines
62.
8477 51 00
and address plate embossing machines

All goods
63.
8479 89
All goods
64.
8479 90
All goods
65.
8480 79 00
All goods
66.
8481 80
All goods
67.
8482 10
Ball bearings
68.
8483 50
Flywheels and pulleys, including pulley blocks
69.
8504 31 00
All goods
69A.
70.
8508
8512 20
Industrial Vacuum cleaners and parts thereof

All goods

1107
____________________________________________________________________________________________
(1)
(2)
(3)
(4)
____________________________________________________________________________________________
71.
8517 11
Line telephone sets with cordless handsets
72.
8443 99
Parts of goods falling under tariff item 8443 31 00

or 8443 32 00
73.
All goods
73A.
73B.
74.
8523 40 10
8523 40 20
8523 40 30
8523 40 60
8523 41 10
Omitted
8528 72
Unrecorded Compact Disc (audio), compact disc readable
75.
8529 10
Aerials or antennae of a kind used with apparatus

for radio-telephony and radio-telegraphy
75A.
8529 10
76.
8534 00 00
All goods, other than the goods mentioned

against S. No.75
Printed circuits
77.
8540 11
All goods
78.
8708 40 00
Gear boxes
79.
9032 89
All goods
80.
9032 90 00
All goods
81.
9102 11 00
All goods
All goods
82.
9401 90 00
All goods
___________________________________________________________________________________________
1108

SINGAPORE - RULES FOR DETERMINING THE "ORIGIN
OF PRODUCTS" ELIGIBLE FOR THE PREFERENETIAL TARIFF
CONCESSIONS FOR TRADE BETWEEN INDIA AND SINGAPORE
[Notifn. No. 59/2005-Cus.(NT), dt. 20.7.2005]
In exercise of the powers conferred by sub-section (I) of section 5 of the CustomsTariff

Act, 1975 (51 of 1975), the Central Government hereby makes the following rules, namely:1. Short Title and Commencement
(1) These Rules may be called Rules of Origin for determining the origin of products
eligible for the preferential tariff concessions pursuant to Comprehensive Economic
Cooperation Agreement between Republic of India and Republic of Singapore (hereinafter referred to as the Agreement), the following Rules shall apply;
(2) They shall come into force on the 1st day of August 2005
2. Definitions
For the purposes of this Chapter:
(i) carrier refers to any vehicle for air, sea, and land transport;
(ii) CIF price or CIF value refers to the price actually paid or payable to the exporter for the good
when the good is loaded out of the carrier, at the port of importation. The price value includes the
cost of the good, insurance and freight necessary to deliver the good to the named port of
destination;
(iii)Customs Valuation Agreement means the WTO Agreement on Implementation of Article VII
of the General Agreement on Tariffs and Trade 1994;
(iv)FOB price or FOB value refers to the price actually paid or payable to the exporter for the
good when the good is loaded onto the carrier at the named port of exportation. The value
includes the cost of the good and all costs necessary to bring the good onto the carrier;
(v) generally accepted accounting principles refers to the recognised consensus or substantial
authoritative support in the territory of a Party at a particular time as to which economic resources
and obligations should be recorded as assets and liabilities, which changes in assets and liabilities
should be recorded, how the assets and liabilities and changes in them should be measured, what
information should be disclosed and how it should be disclosed, and which financial statements
should be prepared. These standards may be broad guidelines of general application as well as
detailed practices, and procedures;
(vi) Harmonised System means the Harmonised Commodity Description and Coding System;
(vii) identical and interchangeable materials means materials being of the same kind and
commercial quality, possessing the same technical and physical characteristics, and which once
they are incorporated into the finished product cannot be distinguished from one another for
1109
origin purposes by virtue of any markings etc;

(viii) indirect material means a good used in the production, testing or inspection of a good but not
physically incorporated into the good, or a good used in the maintenance of buildings or the
operation of equipment associated with the production of a good, including:
(a)
fuel and energy;
(b)
tools, dies, and moulds;
(c)
parts and materials used in the maintenance of equipment and buildings;
(d)
lubricants, greases, compounding materials, and other materials used in
production or used to operate equipment and buildings;
(e)
gloves, glasses, footwear, clothing, safety equipment, and supplies;
(f)
equipment, devices, and supplies used for testing or inspecting the goods;
(g)
catalysts and solvents; and
any other goods that are not incorporated into the good but whose use in the production
of the good can reasonably be demonstrated to be part of that production;
(ix) material means ingredients, raw materials, parts, components, subassemblies and goods that
were physically incorporated into another good or were subject to a process in the production of
another good;
(x) non-originating material used in production means any material whose country of origin is
other than the Parties (imported non-originating) and any material whose origin cannot be
determined (undetermined origin);
(xi) originating material means a material that fulfils the criteria set out in either Rule 4 or Rule 5.
(xii) production means methods of obtaining goods including manufacturing, producing,
assembling, processing, raising, growing, breeding, mining, extracting, harvesting, fishing,
trapping, gathering, collecting, hunting and capturing.
3. Originating Goods
For purposes of this Agreement, products shall be deemed originating and eligible for
preferential treatment if they are consigned according to Rule 15 and conform to the origin
requirement under any of the following conditions:
(a)
Products wholly produced or obtained in the territory of the exporting Party, in

accordance with Rule 4; or
(b)
Products not wholly produced or obtained in the territory of the exporting

Party, provided that the said products are eligible under Rule 5.
4. Wholly Obtained or Produced

For the purposes of this Agreement, goods wholly obtained or produced in the
territory of a Party shall be treated as originating goods of that Party. The following goods only
shall be considered as being wholly obtained or produced in a Party:
(a)
a raw or mineral good 4-1/product extracted from its soil, waters, seabed, or

(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
1110
beneath the seabed;

a vegetable good 4-2 harvested or produced there;
an animal born and raised there;
a good obtained from animals referred to in (c) above;
a good obtained from hunting, trapping, fishing or aquaculture conducted
there;
a good of sea fishing and other marine goods taken from outside its territory/
territorial waters and Exclusive Economic Zone (EEZ) by vessels registered
with a Party and flying its Flag;
a good processed and/or made on board factory ships registered with a Party
and flying its Flag exclusively from products referred to in paragraph (f) above;
a good taken by a Party, or a person of a Party, from the sea bed or beneath the
sea bed outside the territorial waters/sea of that Party, in accordance with the
provisions of the United Nations Convention on the Law of the Sea;
articles collected there which can no longer perform their original purpose nor
are capable of being restored or repaired and are fit only for disposal or recovery of parts or raw materials, or for recycling purposes 4-3; and
a good produced there exclusively from goods referred to in (a) through (i), or
from their derivatives, at any stage of production.
5. Not Wholly Obtained or Produced

1.
Within the meaning of paragraph (b) of Rule 3 and subject to the provisions of Rule 7, 10
and that the final process of manufacturing is performed within the territory of the exporting
Party, products would be considered as originating if:
(a)
(i)
the total value of the materials, parts or produce originating from countries
other than the Parties or of undetermined origin used in the manufacture of the
product does not exceed 60% of the FOB value of the product so produced or
obtained; and,
(ii)
the product so produced or obtained is classified in a heading, at the four digit
level, of the Harmonised System different from those in which all the nonoriginating materials used in its manufacture are classified; or
(b)
the product satisfies the Product Specific Rules as specified in Annex B.
2.
For the purposes of calculating the local value added content, either of the following
methods can be applied:
(a)
Direct Method
Value of
Originating
+
materials
Direct
Labour +
Cost
Direct
Overhead
Cost
+ Profit
____________________________________________________________________________________
Includes mineral fuels, lubricants and related materials as well as mineral or metal ores.
Includes agricultural and forestry products.
4-3
This would cover all waste and scrap, including waste and scrap resulting from manufacturing or processing
operation or consumption in the same Party, scrap machinery, discarded packaging and all products that can no
longer perform the purposes for which they were produced and are fit only for disposal for the recovery of parts
or raw materials. Such manufacturing or processing operations shall include all types of processing not only
industrial or chemical but also mining, agriculture, construction, refining, incineration and sewage treatment
operations.
4-1
4-2
1111
____________________________________________________ x 100% > 40%

FOB Price
(b)
Indirect Method
Value of Non-originating materials 4-4
FOB Price
x 100 % < 60%
3.
For the purpose of paragraph 2, if the material does not satisfy the requirements of
paragraph 1, the non-qualifying value of the materials shall be that proportion which cannot be
attributed to one or both of the Parties, provided that the requirements of Rule 7 at each stage of
value accumulation are satisfied.
6. Indirect Materials
In order to determine whether a product originates in the territory of a Party, any indirect
material used to obtain such products shall be treated as originating whether such material
originates in third countries or not, and its value shall be the cost registered in the accounting
records of the producer of the good.
7. Insufficient Operations
1.
The following operations or processes shall not be considered as sufficient transformation provided for in Rule 5:
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
(k)
operations to ensure the preservation of products in good condition during transport

and storage (such as drying, freezing, keeping in brine, ventilation, spreading out,
chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged
parts, and like operations);
simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting;
simple cutting, slicing and repacking or placing in bottles, flasks, bags, boxes, fixing on
cards or boards, and all other simple packing operations;
affixing of marks, labels or other like distinguishing signs on products or their packaging;
simple mixing of products whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in this Chapter to enable them
to be considered as originating products;
simple assembly of parts of products to constitute a complete product;
disassembly;
slaughter of animals;
mere dilution with water or another substance that does not materially alter the characteristics of the goods; and
a combination of two or more operations referred to in paragraphs (a) to (j).
_______________________________________________________________________________________
4-4
As defined in Rule 2.
1112
8. Value of Non-originating Materials

The value of a non-originating material used in the production of a good shall be:
(a)
(b)
For imported materials, parts or produce, the CIF value at the time of importation determined in accordance with the Agreement on Customs Valuation; and/or
For materials, parts or produce of undetermined origin, the earliest price as ascertained
by the certifying authority to have been paid for in the territory of the Party where the
working or processing takes place.
9. Determination of Origin
No product shall be deemed to be a produce or manufacture of either Party unless the
conditions specified in these rules are complied with in relation to such products, to the satisfaction of the authority issuing the certificate of origin.
10. Accumulation
1.
A product manufactured in one Party and used in the territory of the other Party as a
material for the finished product shall be considered as a product originating in the territory of the
latter Party provided that it:
(a)
(b)
2.
complies with the origin requirements provided for in Rule 4 or 5; and

fulfils the criteria in Rule 7.
The origin of the finished product would be determined under Rule 5.
11. Accessories, Spare Parts and Tools

Each Party shall provide that accessories, spare parts and tools delivered with a good
that form part of the goods standard accessories, spare parts and tools, shall be treated as
originating goods if the good is an originating good, and shall be disregarded in determining
whether all the non-originating materials used in the production of the good undergo the applicable change in tariff classification, provided that:
(a)
(b)
(c)
the accessories, spare parts and tools are not invoiced separately from the good;
the quantities and value of the accessories, spare parts and tools are standard trade
practice for the good in the domestic market of the exporting Party; and
if the good is subject to a qualifying value content requirement, the value of the accessories, spare parts, or tools shall be taken into account as originating or non-originating
materials, as the case may be, in calculating the qualifying value content of the good.
12. Treatment of Packing

(a)
(i)
Packages and packing materials for retail sale:

Packages and packing materials for retail sale, when classified together with the packaged product, according to General Rule 5(b) of the Harmonised System, shall not be
taken into account for considering whether all non-originating materials used in the
manufacture of a product fulfil the criterion corresponding to a change of tariff classifi-

(ii)
(b)
1113
cation of the said product.

If the product is subject to an ad valorem percentage criterion, the value of the packages and packing materials for retail sale shall be taken into account in its origin assessment, in case they are treated as being one for customs purposes with the products in
question.
Containers and packing materials for transport:
The containers and packing materials exclusively used for the transport of a
product shall not be taken into account for determining the origin of any product, in
accordance with General Rule 5(b) of the Harmonised System.
13. Identical and Interchangeable Materials

1.
2.
3.
(a)
(b)
Where identical and interchangeable originating and non-originating materials including materials of undetermined origin are used in the manufacture of a product, those
materials shall be physically segregated, according to their origin, during storage.
A producer facing considerable costs or material difficulties in keeping separate stocks
of identical and interchangeable originating and non-originating materials including
materials of undetermined origin used in the manufacture of a product, may use the socalled accounting segregation method for managing stocks.
The accounting method shall be recorded, applied and maintained in accordance with
generally accepted accounting principles applicable in the Party in which the product is
manufactured. The method chosen must:
permit a clear distinction to be made between originating and non originating materials
including materials of undetermined origin acquired and/or kept in stock; and
guarantee that no more products receive originating status than would be the case if the
materials had been physically segregated.
4.
The producer using this facilitation shall only complete origin declarations for the quantity of products considered as originating and shall assume full responsibility for the
origin declarations and for keeping all documentary evidence of origin of the materials.
At the request of the competent authorities of the exporting Party, the producer shall
provide satisfactory information on how the stocks have been managed.
5.
A Party may require that the application of the method for managing stocks as provided
for in this Article is subject to prior authorisation.
14. Advance Rulings

1.
Each Party shall provide for the issuance of written advance rulings, prior to the importation of a good into its territory, to an importer of the good in its territory or to an
exporter or producer of the good in the exporting party, as to whether the good qualifies
as an originating good. The importing Party may request, at any time during the course
of evaluating the request for an advance ruling, additional information necessary to
evaluate the request. The importing party shall issue its determination regarding the
origin of the good within 120 days after receipt of all necessary information.
2.
The importing Party shall apply an advance ruling to importation into its territory of the
good for which the ruling was issued, for such period, which may be specified in the
1114
ruling.
3.
The importing Party may modify or revoke an advance ruling:
(a)
(b)
if the ruling was based on an error of fact;

if there is a change in the material facts or circumstances on which the ruling was based;
or
to conform with a modification of this Chapter.
(c)
4.
Where the importing Party modifies or revokes an advance ruling, such modification or
revocation shall only take effect 60 days after the date on which the modification or revocation is
issued, and shall not apply to importation of a good that has occurred prior to the effective date.
5.
Notwithstanding paragraphs 3 and 4 above, the importing Party may revoke any advance ruling ab initio, if the importer or exporter to whom the advance ruling was issued had
provided false or incorrect information pursuant to the application for the ruling.
6.
Apart from the advance ruling being revoked ab initio, the person who had provided
the false or incorrect information shall also be liable to appropriate penalties under the domestic
laws of the respective Parties.
15. Consignment Criteria
The originating goods of the other Party shall be deemed to meet the consignment
criteria when they are:
(a)
(b)
transported directly from the territory of the other Party; or

transported through the territory or territories of one or more non-Parties for the purpose of transit or temporary storing in warehouses in such territory or territories, and
the products have not entered into trade or consumption there, provided that
(i)
they do not undergo operations other than unloading, reloading or operations to preserve them in good condition; or
the transit entry is justified for geographical reason or by considerations related exclusively to transport requirements.
(ii)
16. Certificate of Origin

Products eligible for preferential concessions shall be supported by a Certificate of
Origin issued by a government authority designated by the government of the exporting Party
and notified to the other Party (referred to herein as the certifying authority) in accordance with
the Operational Certification Procedures, as set out in Annex A.
17. Co-operation on verification of Certificates of Origin
1.
The Parties shall co-operate with each other to verify the authenticity and the correctness of the information given in the certificates of origin.
2.
For the purpose of implementing the provisions of paragraph 1, the customs administra-
1115
tion of the importing Party shall return the certificate of origin, or a copy of the document, to the
certifying authority of the exporting Party, giving the reason for the enquiry. Any document and/
or information obtained suggesting that the information given on the certificate of origin is
incorrect shall be forwarded in support of the request for verification.
3.
The verification shall be carried out by the certifying authority of the exporting Party.
18. Denial of Preferential Tariff Treatment

1.
Export of consignments accompanied by an authentic Certificate of Origin will
not be subjected to any detention or delays by the Customs Authorities of the importing country.
2.
In case of reasonable doubt about the authenticity of Certificate of Origin, the Customs
authority of the importing country may seek a clarification from the certifying authority of the
exporting country, which will furnish the same within a period of 30 days. Meanwhile, the subject
consignment will be allowed entry into the importing country on a provisional basis against a
bond or a guarantee i.e. a legally binding undertaking as may be required. After examining the
information so provided by the certifying authority, the Customs Authority in the importing
country would take appropriate action to finalise the provisional assessment.
3.
Where the clarification carried on in above paragraph 2 is not conclusive, the importing
Party may, upon informing the exporting Party and with the knowledge of the importer concerned
and with the consent of the exporter or manufacturer concerned, visit the exporter or manufacturer concerned for the purpose of verifying the preference claim. If no consent is given by the
exporter or manufacturer concerned within a period of 45 days, the importing party may disallow
the tariff preference for the particular Certificate of Origin.
19. Consultation and Modifications
These rules may be reviewed as and when necessary upon the request of either Party
and may be modified by mutual agreement pursuant to Article 16.7 of the agreement on
Comprehensive Economic Co-operation Agreement between Republic of India and Republic of
Singapore.
ANNEX A
OPERATIONAL CERTIFICATION PROCEDURES
For the purposes of implementing the Rules of Origin, the following operational procedures on
the issuance and verification of the Certificate of Origin and other related administrative matters,
shall be followed:
(i) AUTHORITIES
RULE 1
The Certificate of Origin (Attachment 1) shall be issued by the government authority
designated by the exporting Party and notified to the other Party.
1116
RULE 2
(a)
Each Party shall inform the other Party of the names and addresses of the government
officials issuing this Certificate of Origin and shall provide specimen signatures and
official seals used by the government officials.
(b)
Any change in names, addresses, or official seals shall be promptly notified to the other
Party.
RULE 3
For the purpose of verifying the conditions for preferential treatment, the government
authority designated to issue the Certificate of Origin (hereinafter referred to as Issuing Authority) shall have the right to call for any supporting documentary evidence or to carry out any check
considered appropriate.
(ii)
APPLICATIONS
RULE 4
The manufacturer and/or exporter of the products qualified for preferential treatment shall apply
in writing to the relevant Issuing Authority requesting for the pre-exportation verification of the
origin of the products. The result of the verification, subject to review periodically or whenever
appropriate, shall be accepted as the supporting evidence in verifying the origin of the said
products to be exported thereafter. The pre-exportation verification may not apply to products,
the origin of which can be easily verified, by their nature.
RULE 5
At the time of carrying out the formalities for exporting the products under preferential treatment,
the exporter or his authorized representative shall submit a written application for the Certificate
of Origin together with appropriate supporting documents proving that the products to be exported qualify for the issuance of a Certificate of Origin.
(iii) PRE-EXPORTATION EXAMINATION
RULE 6
The Issuing Authority shall, to the best of its competence and ability, carry out proper examination upon each application for the Certificate of Origin to ensure that:
(a)
(b)
(c)
(d)
The application and the Certificate of Origin are duly completed and signed by the
authorised signatory;
The origin of the product is in conformity with the Rules of Origin of this Agreement;
The other statements of the Certificate of Origin correspond to supporting documentary
evidence submitted; and
Description, quantity and weight of goods, marks and number of packages, number and
kinds of packages, as specified, conform to the consignment to be exported.

(iv)
1117
ISSUANCE OF CERTIFICATE OF ORIGIN
RULE 7
(a)
(b)
The validity of the Certificate of Origin shall be 12 months from the date of its issuance.
The Certificate of Origin must be on ISO A4 size paper in conformity to the specimen
shown in Appendix 1. It shall be made in English.
(c)
The Certificate of Origin shall comprise one original and three (3) carbon copies of the
following colours:
Origina l
Duplicate
Triplicate
Quadruplicate
light grey
white
white
white
(d)
Each Certificate of Origin shall bear a reference number given separately by each place
or office of issuance.
(e)
The original copy, together with the triplicate, shall be forwarded by the exporter to the
importer for submission of the original copy to the Customs Authority at the port or
place of importation. The duplicate shall be retained by the issuing authority in the
exporting Party. The triplicate shall be retained by the importer and the quadruplicate
shall be retained by the exporter.
RULE 8
To implement the provisions of Rule 3, Rule 4 and Rule 5 of Rules of Origin the Certificate of
Origin issued by the exporting Party shall indicate the applicable Rules of Origin and the local
value-added content, where applicable, in Box 8 of the Certificate of Origin.
RULE 9
Neither erasures nor superimpositions shall be allowed on the Certificate of Origin. Any alteration shall be made by striking out the erroneous materials and making any addition required.
Such alterations shall be approved by an official authorised to sign the Certificate of Origin and
certified by the Issuing Authority. Unused spaces shall be crossed out to prevent any subsequent addition.
RULE 10
(a)
(b)
The Certificate of Origin shall be issued by the relevant Issuing Authority of the exporting Party at the time of exportation, or within 3 working days from the date of shipment
whenever the products to be exported can be considered originating in that Party within
the meaning of the Rules of Origin.
In exceptional cases where a Certificate of Origin has not been issued at the time of
exportation or within 3 working days from the date of shipment due to involuntary errors
or omissions or other valid causes, the Certificate of Origin may be issued retroactively
1118
but no longer than one year from the date of shipment, bearing the word ISSUED
RETROACTIVELY
RULE 11
In the event of theft, loss or destruction of a Certificate of Origin, the exporter may apply in writing
to the Issuing Authority which issued it for the certified true copy of the original and the triplicate
to be made on the basis of the export documents in their possession bearing the endorsement of
the word CERTIFIED TRUE COPY (in lieu of the Original Certificate) in Box 12 of the Certificate
of Origin. This copy shall bear the date of the original Certificate of Origin. The certified true
copy of a Certificate of Origin shall be issued within the validity period of the original Certificate
of Origin and on condition that the exporter provides to the Issuing Authority the quadruplicate
mentioned in Rule 7.
(v)
PRESENTATION
RULE 12
The Original Certificate of Origin shall be submitted to the Customs Authority at the time of
lodging the import entry for the products concerned.
RULE 13
The following time limit for the presentation of the Certificate of Origin shall be observed:
(a)
(b)
(c)
Certificate of Origin shall be submitted to the Customs Authority of the importing Party
within its validity period;
Where the Certificate of Origin is submitted to the Customs Authority of the importing
Party after the expiration of the validity of the Certificate of Origin, such Certificate is still
to be accepted when failure to observe the time-limit results from force majeure or other
valid causes beyond the control of the exporter; and
In all cases, the relevant government authority in the importing Party may accept such
Certificate of Origin provided that the products have been imported before the expiration of the validity of the Certificate of Origin.
RULE 14
The discovery of minor discrepancies between the statements made in the Certificate of Origin
and those made in the documents submitted to the Customs Authority of the importing Party for
the purpose of carrying out the formalities for importing the products shall not ipso-facto invalidate the Certificate of Origin, if it does in fact correspond to the said products.
RULE 15
(a)
(b)
The importing Party may request a retroactive check at random and/or when it has
reasonable doubt as to the authenticity of the document or as to the accuracy of the
information regarding the true origin of the products in question or of certain parts
thereof.
The request shall be accompanied with the Certificate of Origin concerned and shall
(c)
(d)
1119
specify the reasons and any additional information suggesting that the particulars
given on the said Certificate of Origin may be inaccurate, unless the retroactive check is
requested on a random basis.
The Customs Authority of the importing Party may suspend the provisions on preferential treatment while awaiting the result of verification. However, it may release the products to the importer subject to any administrative measures deemed necessary, provided that they are not held to be subject to import prohibition or restriction and there is
no suspicion of fraud.
The Issuing Authority receiving a request for retroactive check shall respond within
three months after the receipt of the request.
RULE 16
(a)
(b)
(c)
The application for Certificates of Origin and all documents related to such application
shall be retained by the Issuing Authority for not less than two years from the date of
issuance.
Information relating to the validity of the Certificate of Origin shall be furnished upon
request of the importing Party.
Any information communicated among the government authorities shall be treated as
confidential and shall be used for the validation of Certificates of Origin purposes only.
(vi) Special Cases

RULE 17
When destination of all or parts of the products exported to specified port is changed,
before or after their arrival in the importing Party, the following Rules shall be observed.
(a)
(b)
If the products have already been submitted to the Customs Authority in the specified
importing port, the Certificate of Origin shall, by a written application of the importer, be
endorsed to this effect for all or parts of products by the said authority and the original
returned to the importer.
If a change of destination occurs during transportation to the importing Party as specified in the Certificate of Origin, the exporter shall apply in writing, accompanied with the
issued Certificate of Origin, for the issuance of new Certificate/s of Origin for all or parts
of products.
RULE 18
For the purpose of implementing paragraph (b) of Rule 15 of Rules of Origin where transportation is effected through the territory of one or more non-parties, the following shall be produced
to the government authorities of the importing Party:
(a)
(b)
(c)
(d)
A through Bill of Lading issued in the exporting Party;

A Certificate of Origin issued by the Issuing Authority of the exporting Party;
A copy of the original commercial invoice in respect of the product; and
Supporting documents in evidence that the requirements of paragraph (b) of Rule 15 of
Rules of Origin are being complied with.
1120
RULE 19
(a)
Products sent from one Party for exhibition in the other Party and sold during or after the
exhibition, for importation into the other Party shall benefit from the preferential tariff
treatment provided in this Agreement, on the condition that the products meet the
requirements of the Rules of Origin and provided it is shown to the satisfaction of the
relevant government authorities of the importing Party that:
(i)
An exporter has dispatched those products from the territory of the exporting Party to
the importing Party where the exhibition is held and has exhibited them there;
The exporter has sold the goods or transferred them to a consignee in the importing
Party; and
The products have been sold during the exhibition or immediately thereafter to the
importing Party in the condition in which they were sent for the exhibition.
(ii)
(iii)
(b)
For the purpose of implementing the above provisions, the Certificate of Origin must be
produced to the relevant government authorities of the importing Party. The name and
address of the exhibition must be indicated, a certificate issued by the relevant government authority of the Party where the exhibition took place together with supporting
documents prescribed in paragraph (d) of Rule 18 may be required.
Paragraph (a) shall apply to any exhibitions, fairs or similar shows or displays where the
products remain under Customs control during these events.
(c)
(vii) ACTION AGAINST FRAUDULENT ACTS

RULE 20
(a)
(b)
When it is suspected that fraudulent acts in connection with the Certificate of Origin have
been committed, the Issuing Authorities concerned shall co-operate in the action to be
taken in the territory of each Party against the persons involved.
Each Party shall be responsible for providing legal sanctions for fraudulent acts related to
the Certificate of Origin.
RULE 21
In the case of a dispute concerning origin determination, classification of products or
other matters, the government authorities concerned in the importing and exporting Parties shall
consult each other with a view to resolving the dispute.
ANNEX B
PRODUCT SPECIFIC RULES
________________________________________________________________________________
No Tariff Item Description of Products
Specific Rule
Number
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
1. Chapter 18 Cocoa and cocoa preparations
1121
2. 1804
Cocoa butter, fat and oil.
Local value added content is at least

40 percent based on direct method
or not more than 60 percent based
on indirect method
3. 1805
Cocoa powder, not containing added

sugar or other sweetening matter.

on indirect method
4. Chapter 21 Miscellaneous edible preparations

5. 2103
6. 2103 10
7. 2106
Sauces and preparations therefor;

mixed condiments and mixed
seasonings; mustard flour and
meal and prepared mustard
- Soya sauce
Production from materials other than

those of heading 2103
Food preparations not elsewhere

specified or included.
8. ex 2106 90 - Other
9.
- -Soft drink concentrates

40 percent based on direct method or
not more than 60 percent based on
indirect method, and provided such
product does not contain nonoriginating sugar of heading 1701 or
1702
10.
- -Pan masala

1702
11.
- -Betel nut product known as

Supari

product does not contain nonoriginating sugar of heading
1701 or 1702
12.
- -Sugar syrups containing added

flavouring or colouring matter, not
elsewhere specified or included;
lactose syrup; glucose syrup and
malto dextrine syrup

on indirect method, and provided
such product does not contain nonoriginating sugar of heading 1701 or
1702
1122
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
13.
- -Custard powder

1702
14.
- -Other

1702
15 Chapter 29 Organic chemicals

16. 2902
Cyclic hydrocarbons.
17. 2902 11
- Cyclohexane
18. 2902 70
- Cumene
19. 2903
Halogenated derivatives of
hydrocarbons
20. 2903 51
- Halogenated derivatives of cyclanic,

cyclenic or cycloterpenic
1,2,3,4,5,6-Hexachlorocyclohexane
hydrocarbons:

21. 2903 59
- Halogenated derivatives of cyclanic,

cyclenic or cycloterpenic
hydrocarbons: Other

22. 2903 61
- Halogenated derivatives of aromatic

hydrocarbons: Chlorobenzene,
o-dichlorobenzene & p-dichlorobenzene
23. ex 2903 62 - Hexachlorobenene and DDT (1, 1,

1-trichloro-2, 2-bis (p-chlorophenyl)
ethane)

those of subheading 2902 11, and
provided there is a local value added
content of at least 40 percent based
on direct method or not more than 60
percent based on indirect method
indirect method
1123
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
24.
- -Hexachlorobenzene, other than

lindane
Production from materials other

than those of heading 2903
25.
- -DDT (Dichloro-diphenyltrichloroethane): Other

26. 2905
Acyclic alcohols and their halogenated,

sulphonated, nitrated or nitrosated
derivatives.
27. ex 2905 12 - Saturated monohydric alcohols:

Propan-1-ol (propyl alcohol) and
propan-2-ol (isopropyl alcohol)
28.
- -Propyl alcohol
29. 2905 13
- Saturated monohydric alcohols:

Butan-1-ol (n-butyl alcohol)

indirect method
30. ex 2905 16 - Saturated monohydric alcohols:

Octanol (octyl alcohol) and isomers
thereof
31.
- -Other
32. 2906
Cyclic alcohols and their halogenated,

derivatives.
33. 2906 11
- Cyclanic, cyclenic or cycloterpenic:

Menthol
34. 2907
Phenols; phenol-alcohols.

indirect method

35. ex 2907 19 - Monophenols: Other

36.
- -Alkyl phenols
37. 2907 23
- 4,4 -isopropylidenediphenol
(bis-phenol A, diphenylolpropane)
& its salts

those of subheading 2907 23
1124
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
38. 2912
Aldehydes, whether or not with other

oxygen function; cyclic polymers of
aldehydes; paraformaldehyde.
39. 2912 13
- Butanal (butyraldehyde normal

isomer)

40. 2913
Halogenated, sulphonated, nitrated or

nitrosated derivatives of products of
heading 29.12.

41. 2915
Saturated acyclic monocarboxylic

acids and their anhydrides, halides,
peroxides and peroxyacids; their
halogenated, sulphonated, nitrated or
nitrosated derivatives
42. ex 2915 29 - Acetic acid and its salts; acetic

anhydride:
Other:
43.
- -Magnesium acetate
44. 2915 33
- Esters of acetic acid: n-Butyl

acetate
45. 2915 39
- Esters of acetic acid: Other:
46. 2916
Unsaturated acyclic monocarboxylic

acids, cyclic monocarboxylic acids,
their anhydrides, halides, peroxides
and peroxy acids; their halogenated,
derivatives

47. ex 2916 12 - Esters of acrylic acid

48.
- -Butyl acrylate
49. 2917
Polycarboxylic acids, their anhydrides,

1125
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
halides, peroxides and peroxyacids;
their halogenated, sulphonated,
nitrated or nitrosated derivatives
50. 2917 12
- Acyclic polycarboxylic acids,

their anhydrides, halides, peroxides,
peroxyacids and their derivatives:
Adipic acid its salts & esters

51. ex 2917 39 - Aromatic polycarboxylic acids their

anhydrides halides peroxides
peroxyacids & their derivatives:
Other
52.
- -Dioctyl phthalate

indirect method
53. 2921
Amine-function compounds.
54. 2921 11
- Methylamine, di- or trimethylamine

& their salts

indirect method
55. 2921 12
- Diethylamine & its salts

indirect method
56. 2921 19
- Other acyclic monoamines & their

derivatives salts thereof

indirect method
57. 2921 21
- Acyclic polyamines and their

derivatives; salts thereof:
Ethylenediamines & its salts

or not more than 60 percent based on
indirect method
58. 2921 22
- Acyclic polyamines and

their derivatives; salts thereof:
Hexamethylenediamine & its salts

indirect method
59. 2921 29
- Acyclic polyamines and their

derivatives; salts thereof: Other
60. 2929
Compounds with other nitrogen

indirect method
1126
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
function.
61. ex 2929 10 - Isocyanates
62.
- - Phenyl isocyanate

63.
- - Toluene di-isocyanate

indirect method
64.
- - Other isocyanates

65. 2932
Heterocyclic compounds with oxygen

heteroatom(s) only.
66. ex 2932 19 - Compounds containing an unfused

furan ring (whether or not hydrogenated) in the structure: Other
67.
- - Other
68. 2933
Heterocyclic compounds with

nitrogen heteroatom(s) only.
69. 2933 61
- Compounds containing an unfused

triazine ring (whether or not hydrogenated) in the structure: Melamine

indirect method

indirect method
70 Chapter 38 Miscellaneous chemical products

71. 3824
Prepared binders for foundry moulds

or cores; chemical products and
preparations of the chemical or
allied industries (including those
consisting of mixtures of natural
products), not elsewhere specified
or included
72. ex 3824 90 - Other:

73.
- -Electroplating salts; water treatment

chemicals; ion xchanger; correcting
fluid; precipitated silica and silica gel;
oil well chemical:

1127
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
-/kGramophone records making
material
74 Chapter 39 Plastics and articles thereof
75. 3912
Cellulose and its chemical derivatives,

not elsewhere specified or included,
in primary forms.
76. 3912 39
- Cellulose ethers: other

77 Chapter 48 Paper & paperboard; articles of

paper pulp, of paper or of paper
board
78. 4818
Toilet paper and similar paper,

cellulose wadding or webs of
cellulose fibres, of a kind used for
household or sanitary purposes, in
rolls of width not exceeding 36 cm, or
cut to size or shape; handkerchiefs,
cleansing tissues, towels, tablecloths,
serviettes, napkins for babies,
tampons, bed sheets and similar
household, sanitary or hospital articles,
articles of apparel and clothing accessories,
of paper pulp, paper, cellulose wadding
or webs of cellulose fibres
79. 4818 40
- Sanitary towels and tampons, napkins

and napkin liners for babies and
similar sanitary articles

80. Chapter 49 Printed books, newspapers, pictures

and other products of the printing
industry; manuscripts, typescripts
and plans
81. 4901
Printed books, brochures, leaflets and

similar printed matter, whether or not
in single sheets.
82. 4901 10
- In single sheets, whether or not

folded
83. 4901 99
- Other: Other
Local value added content is at

least 40 percent based on di
rect method or not more than
60 per cent based on indirect method
Local value added content is at
least 40 percent based on direct method or not more than 60 per
1128
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
84. 4902
Newspapers, journals and periodicals,

whether or not illustrated or containing
advertising material.
85. 4902 90
- Other
86. 4911
Other printed matter, including printed

pictures and photographs.
cent based on indirect method

87. ex 4911 99 - Other:

other:
88.
- - Hard copy (printed) of computer

software

89. Chapter 84 Nuclear reactors, boilers,

machinery and mechanical
appliances; parts thereof
90. 8407
Spark ignition reciprocating or rotary

internal combustion piston engines.
91. 8407 10
- Aircraft engines
92. 8414
Air or vacuum pumps, air or other

gas compressors and fans; ventilating
or recycling hoods incorporating a fan,
whether or not fitted with filters

93. ex 8414 80 - Other:

94.
- - Gas compressors: Of a kind used

in air-conditioning equipment
95.
- - Gas compressors: Other
96.
- - Gas compressors: Free-piston

generators for gas turbine

1129
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
97.
- -Gas compressors: Other
98. 8419
Machinery, plant or laboratory

equipment, whether or not electrically
heated (excluding furnaces, ovens
and other equipment of heading 85.14),
for the treatment of materials by a
process involving a change of
temperature such as heating, cooking,
roasting, distilling, rectifying, sterilising,
pasteurising, steaming, drying,
evaporating, vaporising, condensing
or cooling, other than machinery or
plant of a kind used for domestic
purposes; instantaneous or storage
water heaters, non-electric
99. 8419 32
- Dryers: for wood paper pulp

paper or paperboard
100.8419 60
- Machinery for liquefying air or

other gases
101.ex 8419 89 - Other machinery, plant and

equipment: Other:
102.
- - Pressure vessels reactors,

or towers or chemical
storage tanks
103.
- - Glass lined equipment
104.
- - Pasteurizers



1130
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
105.
- - Plant growth chambers and rooms

and tissue culture chambers and
rooms with temperature, humidity
or light control
106.
- - Apparatus for rapid heating of

semiconductor devices; apparatus
for chemical or physical vapour
deposition on semi-conductors
wafers; apparatus for chemical
vapour deposition LCD substratus
- - Vacuum vapour plant for
deposition of metals
107.
108.
- - Others
109.8421
Centrifuges, including centrifugal dryers;

filtering or purifying machinery and
apparatus for liquids or gases
110.8421 21
- Filtering or purifying machinery and

apparatus for liquids:
For filtering or purifying water
111. 8421 22
- Filtering or purifying machinery and

apparatus for liquids: For filtering or
purifying beverages other than water
112. 8424
Mechanical appliances (whether or not

hand operated) for projecting, dispersing
or spraying liquids or powders; fire
extinguishers, whether or not charged;
spray guns and similar appliances; steam
or sand blasting machines and similar jet
projecting machines

on direct method or not more than
60 percent based on indirect method

1131
_____________________________________________________________________________________
1.
2
3.
_____________________________________________________________________________________
113. 8424 89
- Other appliances: Other

114. 8456
Machine tools for working any material by

removal of material, by laser or other light
or photon beam, ultrasonic, electro-discharge,
electro-chemical, electron beam, ionic-beam
or plasma arc processes
115. 8456 10
- Operated by laser or other light or

photon beam processes

indirect method
116. 8456 20
- Operated by ultrasonic processes

indirect method
117. 8456 30
- Operated by electro discharge processes Local value added content is at least

indirect method
118. 8456 91
- Other:
For dry-etching patterns on semiconduct 40 percent based on direct method or
or materials
indirect method
119. 8457
Machining centres, unit construction

machines (single station) and multi-station
transfer machines, for working metal
120. 8457 20
- Unit construction machines

(single station)

indirect method
121. 8457 30
- Multi-station transfer machines
122. 8458
Lathes (including turning centres) for

removing metal.

indirect method
123. 8458 19
- Horizontal lathes: Other

1132
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
indirect method
124. 8458 91
- Other lathes: numerically controlled

indirect method
125. 8458 99
- Other lathes: other

indirect method
126. 8459
Machine tools (including way-type unit

head machines) for drilling, boring, milling,
threading or tapping by removing metal,
other than lathes (including turning centres)
of heading 8458

on indirect method
127. 8460
Machine tools for de-burring, sharpening,

grinding, honing, lapping, polishing or
otherwise finishing metal or cermets by
means of grinding stones, abrasives or
polishing products, other than gear cutting,
gear grinding or gear finishing machines
of heading 8461
128. ex 8460 29 - Other grinding machines, in which the

up to positioning in any one axis can
be set an accuracy of at least 0.01mm:
Other
129.
- - Profile grinders

indirect method
130. 8462
Machine tools (including presses) for

working metal by forging, hammering or
die-stamping; machine tools (including
presses) for working metal by bending,
folding, straightening, flattening, shearing,
punching or notching; presses for working
metal or metal carbides, not specified above
131. 8462 29
- Bending folding straightening or

flatteningmachines (including presses):
Other
132. 8463
Other machine tools for working metal or

cermets, without removing material.

indirect method
1133
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
133. 8463 30
- Machines for working wire
134. 8464
Machine tools for working stone, ceramics,

concrete, asbestos-cement or like mineral
materials or for cold working glass
135. 8464 10
- Sawing machines
136. 8467
Tools for working in the hand, pneumatic,

hydraulic or with self-contained electric or
non-electric motor
137. 8467 99
- Parts: Other
138. 8470
Calculating machines and pocketsize

data recording, reproducing and displaying
machines with calculating functions;
accounting machines, postage-franking
machines, ticket issuing machines and
similar machines, incorporating a
calculating device; cash registers
139. 8470 50
- Cash registers

140. 8470 90
- Other

141. 8471
Automatic data processing machines and

units thereof; magnetic or optical readers,
machines for transcribing data on to data
media in coded form and machines for
processing such data, not elsewhere
specified or included
142. 8471 10
143. 8471 30
- Analogue or hybrid automatic data

processing machines

indirect method

indirect method

indirect method

- Portable digital automatic data

processing machines weighing not more those of subheading 8471 30
than 10 kg, consisting of at least a
central processing unit, a keyboard and
a display
1134
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
144. ex 8471 41 - Other digital automatic data processing
machines: Comprising in the same
housing at least a central processing
unit and an input and output unit, whether
or not combined :
145.
- - Micro computer
146.
- - Large or main frame computer
147. 8471 49
- Other digital automatic data processing

machines: Other, presented in the of
form systems
148. 8471 50
- Digital processing units other than

those of sub-headings 8471 41 or
8471 49, whether or not containing in
the same housing one or two of the
following types of unit: storage units,
input units, output units

- Input or output units, whether or not

containing storage units in the same
housing
- Storage units

149. 8471 60
150. 8471 70


151. 8471 80
- Other units of automatic data processing Production from materials other than
machines
152. 8471 90
- Other

153. 8472
Other office machines (for example,

hectograph or stencil duplicating machines,
addressing machines, automatic banknote
dispensers, coin sorting machines, coin
counting or wrapping machines, pencilsharpening machines, perforating or
stapling machines)

on indirect method
154. 8473
155. 8473 30
156. 8477
Parts and accessories (other than covers,

carrying cases and the like) suitable for
use solely or principally with machines of
headings 8469 to 8472
- Parts and accessories of the machines
of heading 8471
Machinery for working rubber or plastics or

1135
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
for the manufacture of products from these
materials, not specified or included
elsewhere in this Chapter
157. 8477 40
- Vacuum moulding machines and other

thermoforming machines
158. 8479
Machines and mechanical appliances

having individual functions, not specified or
included elsewhere in this Chapter

159. 8479 40
160. 8479 50

- Rope or cable-making machines

- Industrial robots not elsewhere specified Local value added content is at least
or included
indirect method
161. 8479 60
- Evaporative air coolers

162. 8479 81
- Other machines and mechanical
appliances: For treating metal, including those of subheading 8479 81, and
electric wire coil-winders
163. 8479 89
- Other machines & mechanical
appliances: Other
164. Chapter 85 Electrical machinery and equipment
and parts thereof; sound recorders and
reproducers, television image and sound
recorders and reproducers, and parts
and accessories of such articles
165. 8504
Electrical transformers, static converters

(for example, rectifiers) and inductors.
1136
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
166. ex 8504 40 - Static converters:
167.
- - Electric inverters
168.
- - Rectifier: Dip bridge rectifiers
169.
- - Rectifier: Other
170.
- - Battery chargers
171.
- - Voltage regulator and stabilizers

(other than automatic)
172.
- - Other
173. 8504 50
- Other inductors
174.8507
Electric accumulators, including separators

therefor, whether or not rectangular
(including square).

175. 8507 20
- Other lead-acid accumulators
176.8507 30
- Nickel-cadmium

1137
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
177.8507 40
- Nickel-iron
178.8507 80
- Other accumulators
179. ex 8507 90 - Parts:

180.
- - Accumulator cases made of hard

rubber and separators
181. 8509
Electromechanical domestic appliances,

with self-contained electric motor.
182. 8509 10
- Vacuum cleaners , including dry and

wet vacuum cleaners
183. 8509 20
- Floor polishers
184.8509 30
- Kitchen waste disposers
185. 8509 40
- Food grinders mixers; fruit or vegetable

juice extractors
186. 8509 80
- Other appliances


1138
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
187. 8510
Shavers, hair clippers and hair-removing

appliances, with self-contained electric
motor.
188. 8510 10
- Shavers
189. 8510 20
- Hair clippers
190. 8510 30
- Hair-removing appliances
191. 8514
Industrial or laboratory electric furnaces

and ovens (including those functioning by
induction or dielectric loss); other industrial
or laboratory equipment for the heat
treatment of materials by induction or
dielectric loss
192. 8514 20
- Furnaces and ovens functioning by

induction or dielectric loss
193. 8514 30
194. 8514 40



- Other furnaces and ovens
- Other equipment for the heat treatment Production from materials other than
of materials by induction or dielectric
loss
1139
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
195. 8516
Electric instantaneous or storage water

heaters and immersion heaters; electric
space heating apparatus and soil heating
apparatus; electrothermic hair-dressing
apparatus (for example, hair dryers, hair
curlers, curling tong heaters) and hand
dryers; electric smoothing irons; other
electro-thermic appliances of a kind
used for domestic purposes; electric
heating resistors, other than those of
heading 8545.
196. 8516 40
- Electric smoothing irons
197. 8517
198. 8517 11
Electrical apparatus for line telephony or

line telegraphy, including line telephone
sets with cordless handsets and
telecommunication apparatus for
carrier-current line systems or for digital
line systems; videophones
202. 8517 80
- Telephone sets; videophones: Line

telephone sets with cordless handsets
- Facsimile machines and teleprinters:
Facsimile machines
- Telephonic or telegraphic switching
apparatus
- Other apparatus for carrier-current line
systems or for digital line systems
- Other apparatus
203. 8517 90
- Parts:
204.
- - Populated, loaded or stuffed printed

circuit boards
- - Other
199. 8517 21
200. 8517 30
201. 8517 50
205.
206. 8521
Video recording or reproducing apparatus,

whether or not incorporating a video tuner.
207. 8521 10
- Magnetic tape-type



208. ex 8521 90 - Other:

209.
- - Video duplicating system with

master and slave control

1140
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
210. 8523
Prepared unrecorded media for sound

recording or similar recording of other
phenomena, other than products of
Chapter 37

211. 8525
Transmission apparatus for radio-telephony,

radiotelegraphy, radio-broadcasting or
television, whether or not incorporating
reception apparatus or sound recording
or reproducing apparatus; television
cameras; still image video cameras and
other video camera recorders; digital cameras
212. ex 8525 10 - Transmission apparatus

213.
- - Broadcast equipment sub-system

214.
- - Wireless microphone

215.
- - Other

216. 8525 20
- Transmission apparatus incorporating

reception apparatus:

217. 8525 30
- Television cameras

218. 8525 40
- Still image video cameras and other

video camera recorders; digital cameras

219. 8526
Radar apparatus, radio navigational aid

apparatus and radio remote control apparatus.
220. ex 8526 91 - Radio navigational aid apparatus:

221.
- - Direction measuring equipment

222.
- - VHF omni range equipment

223. 8528
Reception apparatus for television,

whether or not incorporating radiobroadcast
receivers or sound or video recording or
reproducing apparatus; video monitors and
video projectors
1141
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
224. 8528 21
- Video monitors: Colour
225.8531
Electric sound or visual signalling apparatus

(for example, bells, sirens, indicator panels,
burglar or fire alarms), other than those of
heading 8512 or 8530
226. 8531 20
- Indicator panels with liquid crystal

devices (LCD) or light emitting diodes
(LED)
227. 8532
Electrical capacitors, fixed, variable or

adjustable (pre-set).
228. 8532 10
- Fixed capacitors designed for use in

50 or 60 Hz circuits and having a
reactive power handling capacity of
not less than 0.5 kvar (power capacitors)
229.8532 21
230. 8532 22
231. 8532 23
232.853224
233.8532 25
234. 8532 29
235. 8532 30
236. 8532 90
- Other fixed capacitors: tantalum

- Other fixed capacitors: aluminium
electrolytic
- Other fixed capacitors: ceramic
dielectric single layer
- Other fixed capacitors: ceramic
dielectric multilayer
- Other fixed capacitors: dielectric of
paper or plastics
- Other fixed capacitors: other



those of subheading 853229
- Variable or adjustable (preset) capacitors Production from materials other than

- Parts of capacitors
237. 8533
Electrical resistors (including rheostats and

potentiometers), other than heating resistors.
238. 8533 10
- Fixed carbon resistors, composition or

film types
- Other fixed resistors: for a power
handling capacity not exceeding 20 W
- Other fixed resistors: Other
239. 8533 21
240. 8533 29
241. 8533 31

- Wire-wound variable resistors, including Production from materials other than
rheostats and potentiometers: for a
power handling capacity not exceeding
20 W
1142
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
242. 8533 39
244. 8533 90
- Wire-wound variable resistors including

rheostats and potentiometers: Other
- Other variable resistors, including
rheostats and potentiometers
- Parts
245. 8534
Printed circuits.
246. 8536
Electrical apparatus for switching or

protecting electrical circuits, or for making
connections to or in electrical circuits (for
example, switches, relays, fuses, surge
suppressors, plugs, sockets, lamp-holders,
junction boxes), for a voltage not exceeding
1,000 volts
247. 8536 69
- Lamp-holders, plugs and sockets:

Other
248. 8539
Electric filament or discharge lamps,

including sealed beam lamp units and
ultraviolet or infrared lamps; arc-lamps
249. 8539 49
- Ultra-violet or infra-red lamps;

arc-lamps :
Other
250. 8541
Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic
cells whether or not assembled in
modules or made up into panels; light
emitting diodes; mounted piezo-electric
crystals
251. 8541 10
- Diodes, other than photosensitive or

light emitting diodes
- Transistors other than photosensitive
transistors: With a dissipation rate of
less than 1 W

- Transistors other than photosensitive

transistors: Other
- Thyristors, diacs and triacs, other than
photosensitive devices
- Photosensitive semiconductor devices,
including photovoltaic cells whether or

243. 8533 40
252. 8541 21
253. 8541 29
254. 8541 30
255.8541 40



1143
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
not assembled in modules or made up into
panels; light emitting diodes
256. 8541 50
- Other semi-conductor devices
257. 8541 60
- Mounted piezo-electric crystals

Electronic integrated circuits and microassemblies.
258. 8542
259. 8542 10
260. 8542 21
- Cards incorporating an electronic

integrated circuit (smart card)
- Monolithic integrated circuits: digital
261. 854229
- Monolithic integrated circuits: Other
262. 8542 60
- Hybrid integrated circuits
263. 8542 70
- Electronic microassemblies
264. 8543
Electrical machines and apparatus,

having individual functions, not specified
or included elsewhere in this Chapter
265. 8543 11
- Particle accelerators: Ion implanters for

doping semiconductor materials
- Machines and apparatus for
electroplating electrolysis or
electrophoresis
266. 8543 30
267. 8543 81
268. 8543 89
- Other machines and apparatus:

Proximity cards and tags
- Other machines and apparatus: Other



269. Chapter 86 Railway or tramway locomotives, rolling

stock and parts thereof; railway or
tramway track fixtures and fittings
and parts thereof; mechanical (including
electro-mechanical) traffic signalling
equipment of all kinds
270. 8607
Parts of railway or tramway locomotives or

rolling-stock.
271. 8607 29
- Brakes and parts thereof :Other
1144
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
272. 8607 30
- Hooks & other coupling devices,

buffers and parts thereof

273. 8607 91
- Other: of locomotives

274. ex 8607 99 - Other: other

275.
- - Parts of coach work of railway

running stock

276.
- - Hydraulic shock absorbers for bogies

277.
- - Other

278. 8608
Railway or tramway track fixtures and

fittings; mechanical (including electrothose of heading 8608
mechanical) signalling, safety or traffic
control equipment for railway, tramways,
roads, inland waterways, parking facilities,
port installation or air-fields; parts of the
foregoing
279. Chapter 90 Optical, photographic, cinemato

graphic, measuring, checking,
precision, medical or surgical
instruments and apparatus;
parts and accessories thereof
280. 9007
Cinematographic cameras and projectors,

whether or not incorporating sound
recording or reproducing apparatus
281. 9007 91
- Parts and accessories: for cameras

282. 9007 92
- Parts and accessories: for projectors

283. 9008
Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
284. 9008 30
- Other image projectors

1145
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
285. 9009
Photocopying apparatus incorporating an

optical system or of the contact type and
thermo-copying apparatus
286. 9009 11
- Electrostatic photocopying apparatus:

Operating by reproducing the original
image directly onto the copy (direct
process)
287.9009 21
- Other Photocopying apparatus:

Incorporating an optical system
288. 9010
Apparatus and equipment for photographic

(including cinematographic) laboratories
(including apparatus for the projection or
drawing of circuit patterns on sensitised
semiconductor materials), not specified
or included elsewhere in this Chapter;
negatoscopes; projection screens
289. 9010 41
- Apparatus for the projection or drawing Production from materials other than
of circuit patterns on sensitised semithose of subheading 9010 41
conductor materials: Direct write-onwafer apparatus
290. 9010 42
of circuit patterns on sensitised semithose of subheading 9010 42
conductor materials: Step and repeat
aligners
291. 9010 49
of circuit patterns on sensitised semithose of subheading 9010 49, and
conductor materials: Other
292. 9010 90
293. 9011
Compound optical microscopes,

including those for photomicro-graphy,
cinephotomicrography or microprojection
294. 9012
Microscopes other than optical


indirect method
1146
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
microscopes; diffraction apparatus.
295. ex 9012 10 - Microscopes other than optical
microscopes; diffraction apparatus:
296.
- - Electron microscopes fitted with

equipment specifically designed for
the handling and transport of semiconductor wafers or reticles

297.
- - Other

indirect method
298. 9012 90

indirect method
299.9013
Liquid crystal devices not constituting

articles provided for more specifically
in other headings; lasers, other than laser
diodes; other optical appliances and
instruments, not specified or included
elsewhere in this Chapter
300. 9013 80
- Other devices, appliances and

instruments:

indirect method
301. ex 9013 90 - Parts and accessories:

302.
- - For liquid crystal devices (LCD)

303.
- - Other
304. 9017
Drawing, marking-out or mathematical

calculating instruments (for example,
drafting machines, pantographs,
protractors, drawing sets, slide rules, disc
calculators); instruments for measuring
length, for use in the hand (for example,
measuring rods and tapes, micrometers,
callipers), not specified or included
elsewhere in this chapter

indirect method
1147
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
305. 9017 20
- Other drawing marking-out or

mathematical calculating instruments

306. 9018
Instruments and appliances used in medical,

surgical, dental or veterinary sciences,
including scientigraphic apparatus, other
electromedical apparatus and sight-testing
instruments
307. 9018 11
- Electro-diagnostic apparatus (including Production from materials other than

apparatus for functional exploratory
examinations or for checking physiological
parameters):Electrocardiographs
308. ex 9018 39 - Syringes, needles, catheters,

cannulae and the like: other
309.
- - Cardiac catheters

310. ex 9018 90 - Other instruments and appliances

311.
- - Surgical tools: bone saws, drills,

trephines

312.
- - Surgical tools: knives, scissors and

blades

313.
- - Surgical tools: Forceps, forcep

clamps, clips, needles holders,
introducers, cephalotribe bone holding
and other holding instruments

314.
- -Surgical tools: Chisel, gauges, elevators

raspatones, osteotome, craniotome,
bone cutters

315.
- -Surgical tools: retractors, spatula probes, Production from materials other than
hooks dialators, sounds, mallets
316.
- - Surgical tools: Other

317.
- - Renal dialysis equipment, blood

transfusion apparatus and
haemofiltration instruments: Renal
dialysis equipment (artificial kidneys,
kidney machines and dialysers)

1148
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
318.

haemofiltration instruments:
Blood transfusion apparatus

319.

haemofiltration instruments:
Haemofiltration instrument

320.
- - Anesthetic apparatus and instruments, Production from materials other than

ENT precision instruments, acupuncture those of heading 9018
apparatus, and endoscopes: Anaesthetic
apparatus and instruments
321.

apparatus, and endoscopes: ENT
precision instruments
322.

apparatus, and endoscopes: Acupuncture
apparatus
323.

apparatus, and endoscopes: Endoscopes
324.
- - Other: Hilerial and venous shunt

325.
- - Other: Baby incubators

326.
- - Other: Heartlung machine

327.
- - Other: Fibrescope

328.
- - Other: Laproscope

329.
- - Other: Vetrasonic lithotripsy

instruments

330.
- - Other: Apparatus for nerve

stimulation

1149
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
331.
- - Other: Other

332. 9020
Other breathing appliances and gas

masks, excluding protective masks having
neither mechanical parts nor replaceable
filters

333. 9021
Orthopaedic appliances, including crutches,

surgical belts and trusses; splints and other
fracture appliances; artificial parts of the
body; hearing aids and other appliances
which are worn or carried, or implanted
in the body, to compensate for a defect or
disability
334. 9021 50
- Pacemakers for stimulating heart

muscles excluding parts and accessories those of heading 9021
335. 9022
Apparatus based on the use of X-rays or of

alpha, beta or gamma radiations, whether
or not for medical, surgical, dental or
veterinary uses, including radiography or
radiotherapyu apparatus, X-ray tubes and
other X-ray generators, high tension
generators, control panels and desks, screens,
examination or treatment tables, chairs and
the like
336. 9022 12
- Apparatus based on the use of X-rays,

whether or not for medical, surgical,
dental or veterinary uses, including
radiography or radiotherapy apparatus:
Computed tomography apparatus
337. 9022 13

Other, for dental uses
338. 9022 14

Other, for medical surgical or veterinary
uses
339. 9022 19

1150
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
For other uses
340. 9022 21
341. 9022 29

- Apparatus based on the use of alpha,
beta or gamma radiation, whether or
not for medical,surgical, dental or
veterinary uses, including radiography
or radiotherapy apparatus:for medical
surgical dental or veterinary uses
- Apparatus based on the use of alpha,
beta or gamma radiation, whether or not those of subheading 9022 29, and
for medical,surgical, dental or veterinary provided there is a local value added
uses, including radiography or
radiotherapy apparatus: for other uses on direct method or not more than 60
342. 9024
Machines and appliances for testing the

hardness, strength, compressibility,
elasticity or other mechanical properties of
materials (for example, metals, wood,
textiles, paper, plastics)
343. 9024 10
- Machines & appliances for testing

metals
344. 9024 80
- Other machines and appliances:
345. 9025
Hydrometers and similar floating

instruments, thermometers, pyrometers,
barometers, hygrometers and psychrometers,
recording or not, and any combination
of these instruments

346. ex 9025 19 - Thermometers and pyrometers not

combined with other instruments: Other
347.
- - Pyrometers
348.
- - Others
1151
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
349. 9026
Instruments and apparatus for measuring

or checking the flow, level, pressure or other
variables of liquids or gases (for example,
flow meters, level gauges, manometers,
heat meters), excluding instruments and
apparatus of heading 9014, 9015, 9028
or 9032
350. 9026 10
- For measuring or checking the flow or

level of liquids
351. 9026 20
- For measuring or checking pressure
352. 9026 80
- Other instruments and apparatus
353. 9026 90
354. 9027
Instruments and apparatus for physical

or chemical analysis (for example,
polarimeters, refractometers, spectrometers,
gas or smoke analysis apparatus); instruments
and apparatus for measuring or checking
viscosity, porosity, expansion, surface
tension or the like; instruments and
apparatus for measuring or checking
quantities of heat, sound or light (including
exposure meters); microtomes
355. 9027 10
- Gas or smoke analysis apparatus


1152
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
356. 9027 20
- Chromatographs and electrophoresis

instruments
357. 9027 30
- Spectrometers spectrophotometers &

spectrographs using optical radiations
(UV, visible, IR)
358. 9027 50
- Other instruments & apparatus using

optical radiations (UV, visible, IR)
359. ex 9027 90
- Microtomes; parts and accessories:
360.
- - Printed circuit assemblies for the

goods of sub-heading 9027 80
361. 9029
Revolution counters, production counters,

taximeters, mileometers, pedometers and
the like; speed indicators and tachometers,
other than those of heading 9014 or 9015;
stroboscopes
362. 9029 10

- Revolution counters, production countersProduction from materials other than

taximeters mileometers pedometers &
the like
363. ex 9029 20 - Speed indicators and tachometers;
stroboscopes
364.
- - Tachometers, non-electrical
365.
- - Stroboscopes
1153
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
366.
- - Other

367. 9029 90
368. 9030
Oscilloscopes, spectrum analysers and

other instruments and apparatus for
measuring or checking electrical quantities,
excluding meters of heading of 9028;
instruments and apparatus for measuring
or detecting alpha, beta, gamma, X-ray,
cosmic or other ionising radiations.
369. 9030 40
- Other instruments and apparatus,

specially designed for telecommunications (for example, cross-talk meters,
gain measuring instruments, distortion
factor meters, psophometers)

370. 903082
- Other instruments and apparatus: For

measuring or checking semiconductor
wafers or devices

371. ex 9030 89 - Other instruments and apparatus: Other

372.
- - Scintillator counters

373. 9031
Measuring or checking instruments,

appliances and machines, not specified or
included elsewhere in this Chapter;
profile projectors
374. 9031 41
- Other optical instruments and appliances:

for inspecting semiconductor wafers
devices or for inspecting photo-masks
or reticles used in manufacturing semiconductor devices
375. 9032
Automatic regulating or controlling

instruments and apparatus.
1154
________________________________________________________________________________
1.
2
3.
________________________________________________________________________________
376. ex 9032 10 - Thermostats

377.
- - For refrigerating and air-conditioning

appliances and machinery
378. 9032 81
- Other instruments and apparatus:

hydraulic or pneumatic
379. ex 9032 89 - Other instruments and apparatus: other

380.
- - Electronic automatic regulators

1155
Original (Duplicate/Triplicate/Quadruplicate)
1.
2.
ATTACHMENT 1
Reference No.
Goods consigned from Exporters

business name, address, country
INDIA-SINGAPORE
COMPREHENSIVE ECONOMIC CO-OPERATION
AGREEMENT
(Combined Declaration and Certificate)
Goods consigned to (Consignees

Issued in Singapore
3. Means of transport and route (as far
as known)
4.
For Official Use
Preferential Treatment Given under ISCECA
Departure date
__________________________________
Preferential Treatment Not Given (Please
state reason/s
__________________________________
Vessels name/Aircraft etc.

Port of Discharge
5. Item
No.
6. Marks and
number of
packages
See Notes Overleaf
.................................................................
Signature of Authorised Signatory of the Importing
Country
7. Number and type of
packages; description of
goods (including quantity
where appropriate
and HS code of the
importing country)
11.Declaration by the exporter

The undersigned hereby declares that the
above details and statement are correc; that
all the goods wehre produced in
..............................................................
(Country)
and that the comply with the origin requirements specified for those goods in ISCECA
for goods exported to
....................................................................
(reporting country)
................................................................
Place and date signature of authorised signatory
Origin
criterion
9 Gross
weight
and value
(FOB)
10. Number
and date
of invoice
12.Certification
It is hereby certified, on the basis of control
carried out, that the declaration by the exporter is correct
....................................................................
Place and date, signature and stamp of certifying authority
1156
OVERLEAF NOTES
1.
2.
India and Singapore will accept this form for the purpose of preferential treatment under the INDIASINGAPORE Comprehensive Economic Co-operation Agreement.
CONDITIONS: The main conditions for admission to the preferential treatment under the INDIASINGAPORE Comprehensive Economic Co-operation Agreement are that goods sent to the Parties:
(i)
(ii)
(iii)
3.
must fall within a description of products eligible for concessions in the country of destination;
must comply with the consignment conditions that the goods must be consigned directly from
exporting Party to the importing Party but transport that involves passing through one or more
intermediate countries, is also accepted provided that any intermediate transit, transshipment
or temporary storage arises only for geographic reasons or transportation requirements; and
must comply with the origin criteria given in the next paragraph.
ORIGIN CRITERIA: For exports to be eligible for preferential treatment, the requirement is that either:
(i)
The products wholly obtained as defined in Article 3.3 of the Chapter on Rules of Origin;
(ii)
The products not wholly produced or obtained in the exporting Party as defined in Article 3.4 of
the Chapter on Rules of Origin;
(iii)
Products which comply with origin requirements provided for in Article 3.2 of the Chapter on
Rules of Origin and which are used in the other Party as inputs for a finished product eligible for
preferential treatment shall be considered as a product originating in the other Party provided
the finished product in the other Party meets the requirements defined in Article 3.4 of the
Chapter on Rules of Origin; or
(iv)
Products which satisfy the Product Specific Rules provided for in Annex 3A of the Chapter on
Rules of Origin shall be considered as goods to which sufficient transformation has been carried
out in a Party.
If the goods qualify under the above criteria, the exporter must indicate in Box 8 of this form the origin
criteria on the basis of which he claims that his goods qualify for preferential treatment, in the manner
shown in the following table:
Circumstances of production or manufacture
in the first country named in Box 11 of this form
4.
5.
6.
7.
8.
Insert in Box 8
(a)
Products wholly produced in the country

of exportation (see paragraph 3 (i) above)
(b)
Products worked upon but not wholly

pro duced in the exporting Party
which were produced in conformity with the
provisions of paragraph 3 (ii) above
Percentage of single country

content, example 40%
(c)
Products worked upon but not wholly

produced in the exporting Party which were
produced in conformity with the
provisions of paragraph 3 (iii) above
Percentage of ISCECA
cumulative content, example
40%
(d)
Products satisfied the Product

Specific Rules as defined in Article 3.4(b)
of the Chapter on Rules of Origin
Product Specific Rules
EACH ARTICLE MUST QUALIFY: It should be noted that all the products in a consignment must
qualify separately in their own right. This is of particular relevance when similar articles of different
sizes or spare parts are sent.
DESCRIPTION OF PRODUCTS: The description of products must be sufficiently detailed to enable the
products to be identified by the Customs Officers examining them. Name of manufacturer, any trade
mark shall also be specified.
The Harmonised System number shall be that of the importing Party.
The term Exporter in Box 11 may include the manufacturer or the producer.
FOR OFFICIAL USE: The Customs Authority of the importing Party must indicate () in the relevant
boxes in column 4 whether or not preferential treatment is accorded.
1157

Exemption to specified goods falling under various chapters:
[Notifn. No. 101/07-Cus., dt.11.9.2007 as amended by 116/11]
so to do, hereby exempts goods of the description as specified in column (3) of the Table appended hereto and falling under the Heading, Sub-heading or Tariff Item of the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of
the said Table, when imported into India from the Republic of Chile, from so much of that portion
of the applied rate of duty of customs leviable thereon as is specified in the corresponding entry
in column (4) of the said Table:
Provided that the importer proves to the satisfaction of the Deputy Commissioner of Customs or
Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the
benefit of this exemption is claimed are of the origin of the Republic of Chile, in accordance with
provisions of the Determination of Origin of Goods under the Preferential Trading Agreement
between the Republic of India and the Republic of Chile Rules, 2007, published in the notification
of the Government of India in the Ministry of Finance (Department of Revenue), No.84/2007Customs (N.T.), dated the 17th August, 2007.
Explanation. - For the purposes of this notification, applied rate of duty means the standard
rate of duty specified in the First Schedule to the said Customs Tariff Act, 1975 in respect of the
goods specified in the said Table, read with any other notification for the time being in force,
issued in respect of such goods under sub-section (1) of section 25 of the Customs Act, 1962 (52
of 1962).
Table
_______________________________________________________________________________________________________________________________________
S.No.
Heading,SubheadingorTariffItem
Description
Extent of tariffconcessions
(percentage of the applied
rate of duty)
__________________________________________________________________________________________________________________________________________
(1)
(2)
(3)
(4)
__________________________________________________________________________________________________________________________________________
1
02032100
All goods
15%
2
02032200
All goods
15%
3
02032900
All goods
15%
4
02062100
All goods
15%
5
02062200
All goods
15%
6
02062900
All goods
15%
7
02064100
All goods
15%
8
02064900
All goods
15%
9
02071400
All goods
15%
10
02072700
All goods
15%
11
02101100
All goods
15%
12
02101200
All goods
15%
13
02101900
All goods
15%
14
02102000
All goods
15%
15
03021100
All goods
20%
16
03021300
All goods
20%
17
03024200
All goods
20%
18
03024500
All goods
20%
19
03024600
All goods
20%
20
03025400
All goods
20%
21
03025500
All goods
20%
22
03025600
All goods
20%
23
03025900
All goods
20%

24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
03027100
03027200
03027300
03027900
03028200
03028400
03028500
03031100
03031200
03031300
03031400
03032300
03032400
03032500
03032900
03035300
03035400
03035500
03035600
03036600
03036700
03036800
03036900
03038200
03038400
03038910
03038920
03038930
03038940
03038950
03038960
03038970
03038980
03038991
03038992
03039010
03039090
03042950
03043100
03043200
03043300
03043900
03044100
03044200
03044300
03044400
03044500
03044600
03044900
03045100
03045200
03045300
03045400
03045500
03045900
03046100
03046200
03046300
03046900
03047100
03047200
03047300
03047400
03047500
03047900
1158
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%

89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
03048100
03048200
03048300
03048600
03048700
03048910
03048920
03048930
03048990
03049100
03049200
03049300
03049400
03049500
03049900
03052000
03053100
03053200
03053900
03054100
03054900
030559
03056400
03056900
03061320
03061400
03061610
03061610
03061690
03061690
03061711
03061711
03061719
03061719
03072100
03072900
03073910
03073990
03075900
03077100
03078100
03079100
03079990
03081100
03082100
03083010
07103000
16010000
16021000
16023100
16023200
16023900
16024100
16024900
16025000
16041100
16041310
16041320
16041500
16041600
16041700
16041900
16042000
16051000
16052100
1159
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
15%
15%
15%
15%
15%
15%
15%
15%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%

154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
16052900
16055100
16055200
16055300
16055400
16055500
16055600
16055700
16055800
16055900
16056100
16056200
16056300
16056900
20057000
23012011
23091000
25010020
26030000
28012000
28276010
28299030
28369100
28391900
28417020
28480090
2852
29061990
29153920
29153930
29153950
29153960
29157030
31043000
31059010
31059090
34029011
34029012
34029019
34029041
34029042
34029049
34029051
34029052
34029059
34029091
34029092
34029099
41041100
41041900
41044100
41044900
41079200
43031020
43031090
44081010
44081020
44081030
441011
213
214
215
216
4411
44123910
44123930
44123940
1160
All goods
All goods
All goods
All goods
All goods
All goods
Clams
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Phosphides
Terpineols
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods except laundry soaps
All goods except laundrysoaps
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods (other than wafer board)
(a) unworked or not further worked than sanded; or
(b) surface-covered with melamine impregnated paper
Fibreboard of a density exceeding 0.35 g/cm3
All goods
All goods
All goods
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
15%
20%
10%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
50%
50%
50%
50%
50%
50%
50%
20%
20%
20%
20%
20%
20%
20%
20%

217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
44123990
44152000
44181000
44182010
44182020
44182090
44219011
44219012
44219013
44219014
44219019
44219020
44219050
44219070
47032100
47032900
48010010
48010090
48239013
48239014
48239016
48239019
51011100
51031010
51031090
72042190
89040000
1161
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
25%
25%
25%
20%
20%
_______________________________________________________________________________________________________________________________________

Exemption to specified goods falling under various chapters:
[Notifn. No. 10/08-Cus., dt.15.1.2008 as amended by 70/09, 150/09, 131/10,106/11, 36/12,
61/12]
so to do, hereby exempts goods of the description as specified in column (3) of the Table appended hereto and falling under the tariff item of the First Schedule to the Customs Tariff Act,
1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said Table, when
imported into India from the Republic of Singapore, from so much of the duty of customs leviable
thereon as is in excess of the amount calculated at the rate specified in the corresponding entry
in column (4) of the aforesaid Table:
which the benefit of this exemption is claimed are of the origin of Republic of Singapore, in
accordance with the provisions of the Rules of Origin, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 59/2005-Customs
(N.T.), dated the 20th July, 2005.
Table
___________________________________________________________________________________________________________________
S. No.
Tariff item of
Rate
the First Schedule
___________________________________________________________________________________________________________________
(1)
(2)
(3)
(4)
___________________________________________________________________________________________________________
1
14019010
All goods
0.00%

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
15180031
15180039
15180040
18061000
18062000
18063100
19011010
19011090
19012000
19021900
19041010
19041020
19041030
19041090
19059010
19059020
19059030
19059040
19059090
22011010
22011020
22029010
22029020
22029030
22029090
26190010
26190090
27075000
27079900
27111300
27111900
28369910
28369920
28369930
28369990
29012300
29031500
29032100
29051220
29051300
29051620
29051900
29053200
29071110
29071190
29071300
29152100
29152400
29153100
29157010
29157020
29157030
29157040
29157050
29157090
29161510
29161590
29173200
29304000
29332990
29411030
32021000
32061110
32081010
32081020
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
1162
26.67%
10.00%
26.67%
10.00%
10.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
10.00%
10.00%
10.00%
10.00%
10.00%
0.00%
0.00%
10.00%
10.00%
10.00%
10.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
5.83%
0.00%
0.00%
10.00%
5.83%
5.83%
5.83%
0.00%
5.83%
0.00%
0.00%
5.83%
5.83%
5.83%
5.83%
5.83%
5.83%
0.00%
0.00%
5.83%
0.00%
0.00%
0.00%
5.83%
0.00%
0.00%
0.00%

67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
32081030
32081090
32082010
32082020
32082030
32082090
32089011
32089019
32089021
32089022
32089029
32089030
32089041
32089049
32089050
32089090
32091010
32091090
32099010
32099020
32099090
32151110
32151120
32151130
32151140
32151190
32151910
32151920
32151930
32151940
32151990
32159010
32159020
32159030
32159040
32159090
33029011
33029012
33029019
33029020
33029090
33051010
33072000
33079010
33079020
33079090
34021200
34021300
34021900
34022010
34022020
34022090
34039900
34049010
34049020
34049031
34049032
34049033
34049039
34049090
35051010
35051090
35061000
37079090
38085000
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Aldrin, Chlordane, Chlorobenzilate, DDT(ISO),
1163
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
3.33%
3.33%
3.33%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
6.67%
6.67%
6.67%
6.67%
6.67%
0.00%
0.00%
0.00%
0.00%
0.00%
6.67%
6.67%
0.00%
0.00%
0.00%
0.00%
5.83%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
10.00%
10.00%
6.67%
6.67%
10.00%

132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
38089111
38089112
38089113
38089121
38089122
38089123
38089124
38089131
38089132
38089133
38089134
38089135
38089136
38089137
38089191
38089192
38089199
38089210
38089220
38089230
38089240
38089250
38089290
38091000
38170011
38170019
38231200
39011010
39011090
39012000
39013000
39019010
39019090
39021000
39023000
39029000
39031910
39031990
39053000
39061010
39061090
39072010
39072090
39073010
39073090
39079910
39079920
39079990
39081010
39081090
39089010
39089020
39089090
39119010
39119090
39121110
39121120
39121130
39121140
39121190
39173910
39173920
39173990
39191000
Heptachlor (ISO), Parathion Methyl, Lindane

All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
1164
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
5.83%
5.83%
0.00%
1.70%
1.70%
1.70%
1.67%
1.70%
1.70%
1.70%
1.70%
1.67%
1.70%
1.70%
0.00%
5.83%
5.83%
0.00%
0.00%
2.50%
2.50%
2.50%
2.50%
2.50%
3.33%
3.33%
3.33%
3.33%
3.33%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
3.33%
3.33%
3.33%
6.67%

196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
39199010
39199020
39199090
39201011
39201012
39201019
39201091
39201092
39201099
39202010
39202020
39202090
39206110
39206120
39206190
39211400
39211900
39232100
39232910
39232990
39235010
39235090
39239010
39239020
39239090
39269010
39269021
39269029
39269031
39269039
39269041
39269049
39269051
39269059
39269061
39269069
39269071
39269079
39269080
39269091
39269099
40169990
49070010
49070020
49070090
50060090
52082990
52083390
52083990
52083990
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods, other than upholstery fabrics
Upholstery fabrics
246
247
248
249
250
251
252
253
254
255
256
257
52085990
52092990
54023100
54023200
54023300
54024900
54025100
54041100
55020010
55020020
55020090
59039010
All
All
All
All
All
All
All
All
All
All
All
All
Goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
1165
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
3.33%
3.33%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
6.67%
0.00%
0.00%
0.00%
0.00%
6.67%
6.67%
6.67%
6.67% or
Rs. 150 per kg
whichever is
higher
6.67%
6.67%
3.33%
3.33%
2.50%
3.33%
3.33%
3.33%
0.00%
0.00%
0.00%
6.67%

258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
59039020
59039090
59061000
60011010
60011020
60011090
60012100
60012200
60012900
60019100
60019200
60019910
60019990
60024000
60029000
60031000
60032000
60033000
60034000
60039000
60041000
60049000
60051000
60052100
60052200
60052300
60052400
60053100
60053200
60053300
60053400
60054100
60054200
60054300
60054400
60059000
63079011
63079012
63079013
63079019
63079020
63079090
68091900
69139000
70071900
70072900
70080010
70080020
70080090
70112000
71101110
71101120
72022100
72041000
72042110
72042190
72042910
72042920
72042990
72043000
72044100
72044900
72045000
72089000
72099000
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
1166
6.67%
6.67%
0.00%
3.33%
3.33%
3.33%
3.33%
3.33%
0.00%
0.00%
3.33%
0.00%
0.00%
0.00%
0.00%
0.00%
3.33%
3.33%
0.00%
0.00%
0.00%
0.00%
3.33%
3.33%
3.33%
0.00%
3.33%
0.00%
0.00%
0.00%
3.33%
0.00%
0.00%
0.00%
3.33%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
6.67%
6.67%
3.33%
3.33%
3.33%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%

323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
72101210
72101290
72104900
72107000
72122010
72122090
72139910
72139920
72139990
72189910
72189990
72251100
72261100
73041120
73041190
73042310
73042390
73042910
73042990
73049000
73051211
73051219
73051221
73051229
73072100
73083000
73269091
74032100
74099000
74102100
74112100
74199100
76020010
76020090
76061200
76072010
76072090
76169910
76169920
76169930
76169990
78050010
78050020
79020090
81129200
81129900
82033000
82059000
82071300
82073000
82079010
82079020
82079030
82079090
82090010
82090090
83024110
83024120
83024190
83024200
83026000
83059010
83059020
83059090
83099010
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
1167
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
6.67%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
3.33%
0.00%
0.00%
0.00%
0.00%
0.00%
3.33%
3.33%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%

388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
83099020
83099030
83099090
83119000
84091000
84099111
84099112
84099113
84099114
84099120
84099191
84099192
84099193
84099194
84099199
84137010
84137091
84137092
84137093
84137094
84137095
84137096
84137097
84137099
84138110
84138120
84138130
84138190
84139110
84139120
84139130
84139140
84139190
84141000
84143000
84159000
84185000
84186100
84189900
84224000
84269100
84314100
84314200
84314910
84324000
84501100
84569910
84569990
84571010
84571020
84743200
84821011
84821012
84821013
84821020
84821030
84821040
84821051
84821052
84821053
84821090
84825011
84825012
84825013
84825021
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
1168
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
5.83%
5.83%
5.83%
5.83%
5.83%
5.83%
5.83%
5.83%
5.83%
2.50%
2.50%
2.50%
2.50%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
5.83%
0.00%
5.83%
5.83%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
6.67%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%

453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
516
517
84825022
84825023
84828000
84839000
85061000
85063000
85064000
85065000
85066000
85068010
85068090
85069000
85161000
85169000
85182100
85182200
85183000
85184000
85185000
85189000
85198910
85198920
85198930
85198940
85198990
85199200
85219010
85219020
85219090
85271300
85279100
85311010
85311020
85311090
85441110
85441190
85441910
85441920
85441930
85441990
85489000
87081010
87081090
87084000
87086000
87087000
87089100
87089900
90084000
90151000
90154000
90189094
90282000
94032010
94032090
94033010
94033090
94036000
94038100
94038900
94039000
94054010
94054090
95041000
95042000
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Radiators
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
1169
0.00%
0.00%
0.00%
5.83%
0.00%
0.00%
0.00%
0.00%
3.33%
3.33%
3.33%
3.33%
6.67%
3.33%
3.33%
3.33%
3.33%
3.33%
6.67%
3.33%
3.33%
3.33%
3.33%
3.33%
3.33%
0.00%
3.33%
3.33%
3.33%
0.00%
0.00%
6.67%
6.67%
6.67%
5.83%
5.83%
5.83%
5.83%
5.83%
5.83%
0.00%
0.00%
0.00%
0.00%
0.00%
6.67%
3.33%
6.67%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
6.67%
6.67%
3.33%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
GENERAL EXEMPTION NO. 98A&98B
1170
518
95069110
All goods
0.00%
519
95069190
All goods
0.00%
520
96061010
All goods
0.00%
521
96061020
All goods
0.00%
522
96062910
All goods
0.00%
523
96062990
All goods
0.00%
524
96071110
All goods
0.00%
525
96071190
All goods
0.00%
526
96071910
All goods
0.00%
527
96071990
All goods
0.00%
528
96072000
All goods
0.00%
529
96121010
All goods
3.33%
530
96121020
All goods
3.33%
531
96121030
All goods
3.33%
532
96121090
All goods
3.33%
533
96190010
All goods
6.67%
____________________________________________________________________________________________________________
GENERAL EXEMPTION NO.98A

Exemption to goods imported from Antarctica into India:
[Notifn. No. 90/09-Cus., dt.7.9.2009]
so to do, hereby exempts all goods imported from Antarctica into India from the whole of the duty
1975 (51 of 1975) and from the whole of the additional duties leviable thereon under section 3 of
the said Customs Tariff Act , provided that a certificate from an officer not below the rank of a
Deputy Secretary in the Department of Ocean Development in the Ministry of Earth Sciences is
produced in each case by the importer to the jurisdictional Assistant Commissioner or Deputy
Commissioner of Customs at the time of importation, to the effect that such goods have been
used for or are related to the Indian Antarctic Expedition or the Indian Polar Science Programme.
GENERAL EXEMPTION NO.98B

Exemption to specified goods falling under various chapters excluding in chapters 1 to 24:
[Notifn. No. 91/09-Cus., dt.11.9.2009 as amended by 123/09, 90/10, 40/11, 37/12, 40/12,
50/12 4/13]
so to do, hereby exempts goods, namely, (i)
in the case of hotel or stand alone restaurant or golf resort having catering facility,
capital goods including spares, office equipment, professional equipment, office furniture,
consumables, related to its service sector business and food items and alcoholic beverages but
excluding other products classifiable in Chapters 1 to 24 of the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975) and items not permitted to be imported in terms of Appendix 37B of the
Hand Book of Procedures, volume I;
(ii)
in the case of service provider other than hotel or stand alone restaurant or golf resort
GENERAL EXEMPTION NO. 98B
1171
having catering facility, capital goods including spares, office equipment, professional equipment, office furniture and consumables, related to its service sector business, but excluding the
items not permitted to be imported in terms of Appendix 37B of the Hand Book of Procedure
,volume I,
when imported into India against a Served From India Scheme scrip (hereinafter referred to as the
said scrip) issued under paragraph 3.12 of the Foreign Trade Policy, from,
(1)
the whole of the duty of customs leviable thereon under the First Schedule to
the said Customs Tariff Act, 1975(51 of 1975); and
(2)
Exemption under this notification shall not be available for import of vehicles
even if such vehicles are freely importable under the Foreign Trade Policy.
However, the vehicles which are in the nature of professional equipment
(and are not personal vehicles) for use by the service provider in his regular
service business shall be permitted.
subject to the following conditions, namely :-
i.
that the said scrip has been issued to a service provider by the Regional
Authority and it is produced before the proper officer of customs at the time of
ii.
that the said scrip and goods imported against it shall not be transferred or
sold:
Provided that transfer of goods or said scrip may be allowed subject to actual
user condition within the group company or managed hotels as defined in paragraph9.28
and paragraph 9.35 respectively of the Foreign Trade Policy, as the case may be.
iii.
that in respect of capital goods, office equipment and professional equipment

a certificate from jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise or an independent Chartered Engineer,
as the case may be, is produced confirming installation and use of the goods in
the importers factory or premises, within six months from the date of imports or
within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow;
iv.
that the imports and exports are undertaken through seaports at Bedi (including Rozi-Jamnagar), Chennai, Cochin, Dahej, Dharamtar,Haldia (Haldia Dock
complex of Kolkata port) Kakinada, Kandla, Kolkata, Krishnapatnam, Ennore
(Tamil Nadu) and Karaikal (Union territory of Puducherry) Magdalla,
Mangalore, Marmagoa, Muldwarka, Mumbai, Mundhra,Nagapattinam, Nhava
Sheva, Okha, Paradeep, Pipavav, Porbander, Sikka, Tuticorin, Visakhapatnam
and Vadinar or through any of the airports at Ahmedabad, Bangalore,
Bhubaneswar, Chennai, Cochin, Coimbatore, Dabolim (Goa), Delhi, Hyderabad,
Indore, Jaipur, Kolkata, Lucknow (Amausi), Mumbai, Nagpur, Rajasansi
(Amritsar), Srinagar, Trivandrum , Varanasi and Visakhapatnamor through any
of the Inland Container Depots at Agra, Ahmedabad, Anaparthy (Andhra
GENERAL EXEMPTION NO. 98C
1172
Pradesh), Babarpur, Bangalore, Bhadohi, Bhatinda, Bhilwara, Bhiwadi,

Bhusawal, Chheharata (Amritsar), Coimbatore, Dadri, Dappar (Dera Bassi),
Daulatabad (Wanjarwadi and Maliwada), Delhi, Dighi (Pune), Durgapur (Export Promotion Industrial Park), Faridabad, Garhi Harsaru, Gauhati, Marripalem
Village in Taluk of Edlapadu, District Guntur and Tondiarpet (TNPM), Chennai
and Irungattukottai, SIPCOT IndustrialPark, Kattrambakkam Village,
Sriperumbudur Taluk, Kanchipuram District, Tamil Nadu, Hyderabad, Jaipur,
Jallandhar, Jamshedpur, Jodhpur, Kanpur, Karur, Kota, Kundli, Loni (District
Ghaziabad), Ludhiana, Madurai, Malanpur, Mandideep (District Raisen), Miraj,
Moradabad, Nagpur, Nasik, Pimpri (Pune), Pitampur (Indore), Pondicherry,
Raipur, Rewari, Rudrapur(Nainital), Salem, Singanalur, Surat, Surajpur, Tirupur,
Tuticorin, Udaipur, Vadodara, Varanasi, , Waluj (Aurangabad) Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar)
and Patli (Gurgaon) or through the Land Customs Station at Agartala, Amritsar
Rail Cargo, Attari Road, Changrabandha, Dawki, Ghojadanga, Hilli, Jogbani,
Mahadipur, Nepalganj Road, Nautanva (Sonauli), Petrapole, Ranaghat, Raxaul,
Singhabad and Sutarkhandi or a Special Economic Zone notified under section
4 of the Special Economic Zones Act, 2005 (28 of 2005):
Provided that the Commissioner of Customs may with in the jurisdiction, by special order, or by a Public Notice, and subject to such conditions as
may be specified by him, permits import and export from any other seaport or
airport or inland container depot or through any land customs station.
2.
Exemption under this notification shall not be available for import of vehicles even if
such vehicles are freely importable under the Foreign Trade Policy. However, the vehicles which
are in the nature of professional equipment (and are not personal vehicles) for use by the service
provider in his regular service business shall be permitted.
Explanation .- For the purposes of this notification ,(i)
Capital goods has the same meaning as assigned to it in paragraph 9.12 of the Foreign
Trade Policy;
(ii)
Government of India in the Ministry of Commerce and Industry vide notification No.1 /2009-2014,
dated the 27th August, 2009 as amended from time to time;
(iii)
GENERAL EXEMPTION NO.98C

Exemption to goods when imported into India against a duty credit scrip issued under the Focus
Product Scheme:
4/13]
GENERAL EXEMPTION NO. 98C
1173
the Focus Product Scheme in accordance with paragraph 3.15 of the Foreign Trade Policy (hereinafter referred to as the said scrip) from,(a)
Customs Tariff Act, 1975 (51 of 1975); and
(b)
Tariff Act, subject to the following conditions, namely :i.
that the benefit under this notification shall be available only in respect of duty
credit scrip issued against exports of the products notified in Appendix 37-D of
the Handbook of Procedures, Vol.I of the Foreign Trade Policy;
ii.
that the said scrip is produced before the proper officer of customs at the time
of clearance for debit of the duties leviable on the goods and the proper officer
of customs taking into account the debits already made under this exemption
and debits made under the notification No. 29 of 2012-Central Excise, dated the
9th July, 2012, shall debit the duties leviable on the goods, but for this exemption
iii.
iv.
(Amritsar), Srinagar, Trivandrum , Varanasi and Visakhapatnam or through any
Pradesh), Babarpur, Bangalore, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal,
Chheharata (Amritsar), Coimbatore, Dadri, Dappar (Dera Bassi), Daulatabad
(Wanjarwadi and Maliwada), Delhi, Dighi (Pune), Durgapur (Export Promotion
Industrial Park), Faridabad, Garhi Harsaru, Gauhati, Marripalem Village in Taluk
of Edlapadu, District Guntur and Tondiarpet (TNPM), Chennai and
Irungattukottai, SIPCOT IndustrialPark, Kattrambakkam Village, Sriperumbudur
Taluk, Kanchipuram District, Tamil Nadu, Hyderabad, Jaipur, Jallandhar,
Jamshedpur, Jodhpur, Kanpur, Karur, Kota, Kundli, Loni (District Ghaziabad),
Ludhiana, Madurai, Malanpur, Mandideep (District Raisen), Miraj, Moradabad,
Nagpur, Nasik, Pimpri (Pune), Pitampur (Indore), Pondicherry, Raipur, Rewari,
Rudrapur(Nainital), Salem, Singanalur, Surat, Surajpur, Tirupur, Tuticorin,
Udaipur, Vadodara, Varanasi, , Waluj (Aurangabad) Talegoan (District Pune),
Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar) and Patli
(Gurgaon) or through the Land Customs Station at Agartala, Amritsar Rail Cargo,
GENERAL EXEMPTION NO. 98D
1174
Attari Road, Changrabandha, Dawki, Ghojadanga, Hilli, Jogbani, Mahadipur,

Nepalganj Road, Nautanva (Sonauli), Petrapole, Ranaghat, Raxaul, Singhabad
and Sutarkhandi or a Special Economic Zone notified under section 4 of the
Special Economic Zones Act, 2005 (28 of 2005):
Provided that the Commissioner of Customs may with in the jurisdiction, by special order, or by a Public Notice, and subject to such conditions as
may be specified by him, permits import and export from any other seaport/
airport/inland container depot or through any land customs station;
v.
customs leviable under section 3 of the said Customs Tariff Act, he shall be
deemed not to have availed the exemption from the said duty for the purpose of
calculation of the said additional duty of customs;
vi.
that the importer shall be entitled to avail of the drawback or CENVAT credit of
the amount debited in the said scrip;
vii.
that the benefits under this notification shall not be available to the items listed
in Appendix 37B of the Hand Book of Procedures ,volume I.
2.
The following categories of exports specified in paragraph 3.17.2 of the Foreign Trade
Policy shall not be counted for calculation of export performance or for computation of entitlement under the scheme:
i.
EOUs / EHTPs / BTPs who are availing direct tax benefits / exemption;
ii.
Export of imported goods covered under Para 2.35 of FTP;
iii.
Exports through transshipment, meaning thereby that exports originating in

third country but transshippedthrough India;
iv.
Deemed Exports;
v.
Exports made by SEZ units or SEZ products exported through DTA units; and
vi.
Items, which are restricted or prohibited for export under Schedule-2 of Export
Policy in ITC (HS).
Explanation:- In this notification(i)

Capital goods has the same meaning as assigned to it in paragraph 9.12 of
the Foreign TradePolicy;
(ii)
Foreign Trade Policy means the Foreign Trade Policy 2009-2014, published
by the Government of India in the Ministry of Commerce and Industry vide notification
No.1 /2009-2014, dated the 27th August, 2009 as amended from time to time;
(iii)
Goods means any inputs, or goods including capital goods.
GENERAL EXEMPTION NO.98D

Exemption to goods when imported into India against a duty credit scrip issued under the Focus
Market Scheme:
4/13]
1175
the Focus Market Scheme in accordance with paragraph 3.14 of the Foreign Trade Policy (hereinafter referred to as the said scrip) from,(a)
(b)
Tariff Act,
subject to the following conditions, namely :i.
that the benefit under this notification shall be available only in respect of duty
credit scrip issued against exports to the countries notified in Appendix 37-C of
the Handbook of Procedures, Volume I of the Foreign Trade Policy;
ii.
that the said scrip is produced before the proper officer of customs at the time
of clearance for debit of the duties leviable on the goods and the proper officer
of customs taking into account the debits already made under this exemption
and debits made under the notification No. 30 of 2012-Central Excise, dated the
9th July, 2012, shall debit the duties leviable on the goods, but for this exemption
iii.
vi.
Raipur, Rewari, Rudrapur (Nainital), Salem, Singanalur, Surat, Surajpur, Tirupur,
Tuticorin, Udaipur, Vadodara, Varanasi, Waluj (Aurangabad) Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar)
1176
Provided that the Commissioner of Customs may with in the jurisdiction , by special order, or by a Public Notice, and subject to such conditions as
v.
customs leviable under section 3 of the said Customs Tariff Act, he shall be
deemed not to have availed the exemption from the said duty for the purpose of
calculation of the said additional duty of customs;
vi.
the amount debited in the said scrip;
vii.
that the benefits under this notification shall not be available to the items listed
in Appendix 37B of the Hand Book of Procedures , Volume I.
2.
The following categories of exports specified in paragraph 3.17.2 and 3.14.3 of the
Foreign Trade Policy shall not be counted for calculation of export performance or for computation of entitlement under the scheme:
i.
ii.
iii.
Exports through transshipment, meaning thereby that exports originating in third
country but transshipped through India;
iv.
Deemed Exports;
v.
Exports made by SEZ units or SEZ products exported through DTA units;
vi.
Items, which are restricted or prohibited for export under Schedule-2 of Export
Policy in ITC (HS);
vii.
Supplies made to SEZ units;
viii.
Service Exports;
ix..
Diamonds and other precious, semi precious stones;
x.
Gold, silver, platinum and other precious metals in any form, including plain and
studded Jewellery;
xi.
Ores and Concentrates, of all types and in all forms;
xii.
Cereals, of all types;
xiii.
Sugar, of all types and in all forms;
xiv.
Crude / Petroleum Oil & Crude / Petroleum based Products covered under ITC HS
codes 2709 to 2715,of all types and in all forms; and
xv.
Export of Milk and Milk Products covered under ITC HS Codes 0401 to 0406,
19011001, 19011010,2105 & 3501.
Explanation,- In this notification,(i) Capital goods has the same meaning as assigned to it in paragraph 9.12 of
GENERAL EXEMPTION NO. 98E
1177
the Foreign Trade Policy;

(ii) Foreign Trade Policy means the Foreign Trade Policy 2009-2014, published
by the Government of India in the Ministry of Commerce and Industry vide
notification No.1 /2009-2014, dated the 27th August, 2009, as amended from
time to time:
(iii) Goods means any inputs, or goods including capital goods.
GENERAL EXEMPTION NO.98E

Exemption to goods when imported into India against an Agri. Infrastructure Incentive scrip
issued under Vishes Krishi and Gram Udyog Yojana:
50/12, 4/13]
so to do, hereby exempts capital goods specified in paragraph 3.13.4 of the Foreign Trade Policy,
when imported into India against an Agri.Infrastructure Incentive scrip (hereinafter referred to as
the said scrip) issued under Vishesh Krishi and Gram Udyog Yojana (Special Agriculture and
Village Industry Scheme) in accordance with the aforesaid paragraph, (a)
from the whole of the duty of customs leviable thereon under the First Schedule to the
(b)
Customs Tariff Act, 1975(51 of 1975),
subject to the following conditions, namely,i.
that the said scrip has been issued to an exporter of products specified in
paragraph 3.13.4 of the Foreign Trade Policy by the Licensing Authority or
Regional Authority and it is produced before the proper officer of customs at
the time of clearance for debit of the duties leviable on the goods and the
proper officer of customs taking into account the debits already made under
this exemption and the notification No. 31 of 2012-Central Excise, dated the 9th
July, 2012, shall debit the duties leviable on the goods, but for this exemption
ii.
that the scrip shall be non-transferable and the capital goods allowed for import shall be in accordance with the provisions of paragraph 3.13.4 of the
Foreign Trade Policy:
Provided that the scrip shall be freely transferable amongst status holders for
import of Cold Chain equipments, and
Provided further that the scrip shall be freely transferable for import of cold
chain equipment by units (the terms units shall not include developers) in a
Park recognized by the Ministry of Food Processing Industries.
iii.
that the capital goods imported under para 3.13.4 of the Foreign Trade Policy
GENERAL EXEMPTION NO. 98E
1178
shall be subject to actual user condition and the importer at the time of clearance of the said capital goods, shall furnish an undertaking to this effect to the
Deputy Commissioner of Customs or Assistant Commissioner of Customs, as
the case may be, that in case of non compliance of the said condition, he shall
pay on demand an amount equal to the duty leviable, but for the exemption
contained herein together with interest at the rate of fifteen percent per annum
from the date of clearance of the said materials:
iv.
Tuticorin, Udaipur, Vadodara, Varanasi, , Waluj (Aurangabad)Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar)
Provided that the Commissioner of Customs may with in the jurisdiction , by special order, or by a Public Notice, andsubject to such conditions as
airport inland container depot or through any land customs station;
v.
2.
additional duty leviable under Section 3 of the Customs Tariff Act, 1975 (51 of
1975) against the amount debited in the said scrip.
GENERAL EXEMPTION NO. 98F
1179
i.
ii.
iii.
iv.
v.
vi.
country but transshippedthrough India;
Deemed Exports;
Items, which are restricted or prohibited for export under Schedule-2 of Export Policy in
ITC (HS).
Explanation. - For the purposes of this notification,(i)

Trade Policy;
(ii)
(iii)
GENERAL EXEMPTION NO.98F

Exemption to goods when imported into India against a duty credit scrip issued under Vishesh
Krishi and Gram Udyog Yojana:
44/12, 50/12, 4/13]
so to do, hereby exempts inputs or goods including capital goods, when imported into India
against a duty credit scrip (hereinafter referred to as the said scrip) issued under Vishesh Krishi
and Gram Udyog Yojana (Special Agriculture and Village Industry Scheme) in accordance with
paragraph 3.13.2 of the Foreign Trade Policy: (a)
Customs Tariff Act, 1975 (51 of 1975);and
(b)
subject to the following conditions, namely :i.
that the said scrip has been issued to an exporter of products specified in
paragraph 3.13.2 of the Foreign Trade Policy by the Licensing Authority or
GENERAL EXEMPTION NO. 98F
1180
Regional Authority and it is produced before the proper officer of customs at

the time of clearance for debit of the duties leviable on the goods and the
proper officer of customs taking into account the debits already made under
this exemption and the notification No. 32 of 2012-Central Excise, dated the 9th
July, 2012, shall debit the duties leviable on the goods, but for this exemption
ii.
that the items allowed for import shall be in accordance with paragraph 3.17.5
of the Foreign Trade Policy;
iii.
iv.
that the imports and exports are undertaken through seaports at Bedi (including Rozi-Jamnagar), Chennai, Cochin, Dahej, Dharamtar, Haldia (Haldia Dock
complex of Kolkata port) Kakinada, Kandla, Kolkata, Krishnapatnam and Ennore
(Tamil Nadu), and Karaikal (Union territory of Puducherry)Magdalla,
Mangalore, Marmagoa, Muldwarka, Mumbai, Mundhra, Nagapattinam, Nhava
Tuticorin, Udaipur, Vadodara, Varanasi, , Waluj (Aurangabad) Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar),
Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu) and Marripalem Village in Taluk of Edlapadu, District Guntur, or through the Land Customs Station at Agartala, Amritsar Rail Cargo, Attari Road, Changrabandha, Dawki,
Ghojadanga, Hilli, Jogbani, Mahadipur, Nepalganj Road, Nautanva (Sonauli),
Petrapole, Ranaghat, Raxaul, Singhabad and Sutarkhandi or a Special Economic Zone notified under section 4 of the Special Economic Zones Act, 2005
(28 of 2005):
GENERAL EXEMPTION NO. 98G
1181
v.
additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of
1975) against the amount debited in the said scrip.
2.
i.
ii.
iii.
iv.
v.
country but transshipped through India;
Deemed Exports;
Items, which are restricted or prohibited for export under Schedule-2 of Export Policy in
ITC (HS).
Explanation .- For the purposes of this notification ,(i)

Trade Policy;
(ii)
(iii)
GENERAL EXEMPTION NO.98G

Exemption to goods imported into India against an Advance Authorisation issued in terms of
paragraph 4.1.3 of the Foreign Trade Policy:
50/12, 4/13]
so to do, hereby exempts materials imported into India against an Advance Authorisation issued
in terms of paragraph 4.1.3 of the Foreign Trade Policy (hereinafter referred to as the said
authorisation) from the whole of the duty of customs leviable thereon which is specified in the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional
duty, safeguard duty and anti-dumping duty leviable thereon, respectively, under sections 3, 8B
and 9A of the said Customs Tariff Act, subject to the following conditions, namely :i.
that the said authorisation is produced before the proper officer of customs at
1182
the time of clearance for debit;

ii.
that the said authorisation bears,(a)

the name and address of the importer and the supporting manufacturer in cases where the authorisation has been issued to a merchant exporter;
and
(b)
the shipping bill number(s) and date(s) and description,quantity and
value of exports of the resultant product in cases where import takes place after
fulfilment of export obligation; or
(c)
the description and other specifications where applicable of the imported materials and the description,quantity and value of exports of the resultant product in cases where import takes place before fulfilment of export
obligation;
iii.
that the materials imported correspond to the description and other specifications where applicable mentioned in the authorisation and the value and quantity thereof are within the limits specified in the said authorisation;
iv.
that in respect of imports made before the discharge of export obligation, the
importer at the time of clearance of the imported materials executes a bond with
such surety or security and in such form and for such sum as may be specified
by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, binding himself to pay on demand an amount equal
to the duty leviable, but for the exemption contained herein, on the imported
materials in respect of which the conditions specified in this notification are
not complied with, together with interest at the rate of fifteen percent per
v.
that in respect of imports made after the discharge of export obligation, if

facility of CENVAT Credit under CENVAT Credit Rules, 2004 has been availed,
manufacture of dutiable goods and to submit a certificate, from the jurisdictional Central Excise officer or from a specified chartered accountant within six
months from the date of clearance of the said materials, that the imported
materials have been so used:
Provided further that if the importer pays additional duty of customs leviable
on the imported materials but for the exemption contained herein, then the
imported materials may be cleared without furnishing a bond specified in this
condition and the additional duty of customs so paid shall be eligible for
vi.
1183
and if facility under rule 18 (rebate of duty paid on materials used in the manufacture of resultant product) or sub-rule (2) of rule 19 of the Central Excise
Rules, 2002 or CENVAT credit under CENVAT Credit Rules, 2004 has not been
availed and the importer furnishes proof to this effect to the satisfaction of the
Deputy Commissioner of Customs or the Assistant Commissioner of Customs
as the case may be, then the imported materials may be cleared without furnishing a bond specified in condition (v);
vii.
complex of Kolkata port) Kakinada, Kandla, Kolkata, Krishnapatnam and Ennore
Tuticorin, Udaipur, Vadodara, Varanasi, , Waluj (Aurangabad) Talegoan (District Pune), Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar),Patli
(Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam
(Tamil Nadu) and Veerapandi (Tamil Nadu) (Tamil Nadu) and Marripalem Village in Taluk of Edlapadu, District Guntur, or through the Land Customs
Station at Agartala, Amritsar Rail Cargo, Attari Road, Changrabandha, Dawki,
Ghojadanga, Hilli, Jogbani, Mahadipur, Nepalganj Road, Nautanva (Sonauli),
Petrapole, Ranaghat, Raxaul, Singhabad and Sutarkhandi or a Special Economic Zone notified under section 4 of the Special Economic Zones Act, 2005
(28 of 2005):
Provided that the Commissioner of Customs may with in the jurisdiction , by
special order, or by a Public Notice, and subject to such conditions as may be
specified by him, permits import and export from any other seaport/airport/
inland container depot or through any land customs station;
viii.
that the export obligation as specified in the said authorization (both in value
and quantity terms) is discharged within the period specified in the said autho-
1184
rization or within such extended period as may be granted by the Regional

Authority by exporting resultant products, manufactured in India which are
specified in the said authorization and in respect of which facility under rule
18(rebate of duty paid on materials used in the manufacture of resultant product) or sub-rule (2) of rule 19 of the Central Excise Rules, 2002 has not been
availed:
Provided that an Advance Intermediate authorization holder shall discharge
export obligation by supplying the resultant products to exporter in terms of
paragraph 4.1.3 (ii) of the Foreign Trade Policy;
ix.

satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, within a period of sixty days of the
x.
that the said authorisation shall not be transferred and the said materials shall
not be transferred or sold;
Provided that the said materials may be transferred to a job worker for processing subject to complying with the conditions specified in the relevant Central
Excise notifications permitting transfer of materials for job work;
Provided further that, no such transfer for purposes of job work shall be effected to the units located in areas eligible for area based exemptions from the
levy of excise duty in terms of notification Nos. 49/03-CE and 50/03-CE both
dated 10th June,2003, 32/99-CE dated 8th July,1999, 33/99-CE dated 8th July,1999,
8/04-CE dated 21stJanuary,2004, 20/07-CE dated 25th April,2007,56/02-CE dated
14th November, 2002,57/02-CE dated 14th November,2002, 71/03-CE dated 9th
September,2003, 56/03-CE dated 25th June,2003 and 39/01-CE dated 31st
July,2001;
xi.
that in relation to the said authorisation issued to a merchant exporter,any

bond required to be executed by the importer in terms of this notification shall
be executed jointly by the merchant exporter and the supporting manufacturer
binding themselves jointly and severally to comply with the conditions specified in this notification.
2.
Where the materials are found defective or unfit for use, the said materials may be reexported back to the foreign supplier within six months from the date of clearence of the said
material or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow:
GENERAL EXEMPTION NO. 98H
1185
3.
Notwithstanding anything contained in this notification, the actual user condition specified in condition numbers (viii) and (x) shall not be applicable in respect of authorisation issued
for import of raw sugar for imports made from the 17th February, 2009 till 30th September, 2009 and
the export obligation may also be fulfilled by procuring white sugar from any other factory with
effect from the 17th February, 2009.
Explanation, For the purposes of this notification,(i)
Dutiable goods means excisable goods which are not exempt from central excise duty
and which are not chargeable to nil rate of central excise duty;
(ii)
Government of India in the Ministry of Commerce and Industry vide notification No.1 /20092014, dated the 27th August 2009 as amended from time to time;
(iii)
(iv)
Manufacture has the same meaning as assigned to it in paragraph 9.37 of the Foreign
Trade Policy;
(v)
Materials means(a)
(b)
(c)
(d)
raw materials, components, intermediates, consumables, catalysts and parts

which are required for manufacture of resultant product;
mandatory spares within a value limit of ten per cent. of the value of the licence
which are required to be exported along with the resultant product;
fuel required for manufacture of resultant product;
packaging materials required for packing of resultant product;
(vi)
Specified Chartered Accountant means a statutory auditor or a Chartered Accountant
who certifies the importers financial records under the Companies Act, 1956 ( 1 of 1956) or the
Sales Tax/ Value Added Tax Act of the State Government or the Income Tax Act, 1961 ( 43 of 1961).
GENERAL EXEMPTION NO.98H

Exemption to goods when imported into India issued under a Duty Entitlement Pass Book Scrip
by the Licensing Authority:
37/12, 40/12, 50/12, 4/13]
so to do, hereby exempts the goods of description specified in column (2) of the Table below,
when imported into India,(a)
Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at the rate specified
GENERAL EXEMPTION NO. 98H
1186
(b)
from so much of additional duty leviable thereon under section 3 of the said Customs
Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry
in column (4) of the said Table;
that the importer has been issued a Duty Entitlement Pass Book Scrip by the
Licensing Authority in terms of paragraph 4.3 of the Foreign Trade Policy or
Rule 24 or Rule 30 of the Special Economic Zones Rules, 2006;
(ii)
that the importer has been permitted credit entries in the said Duty Entitle
ment Pass Book Scrip by the Licensing Authority at the rates notified by the
Government of India in the Ministry of Commerce and Industry for the prod
ucts exported;
(iii)
that the said Duty Entitlement Pass Book Scrip is produced before the proper
officer of Customs for debit of the duties leviable on the goods, but for
exemption contained herein :
(iv)
the said Duty Entitlement Pass Book Scrip shall be valid for twenty four months from
the date of issue or such extended period as may be granted by the Licensing Authority for import
and export only at the port of registration which shall be one of the sea ports at Bedi (including
Rozi-Jamnagar), Chennai, Cochin, Dahej, Dharamtar,Haldia (Haldia Dock complex of Kolkata
port) Kakinada, Kandla, Kolkata, Krishnapatnam and Ennore (Tamil Nadu), and Karaikal (Union
territory of Puducherry) Magdalla, Mangalore, Marmagoa, Muldwarka, Mumbai,
Mundhra,Nagapattinam, Nhava Sheva, Okha, Paradeep, Pipavav, Porbander, Sikka, Tuticorin,
Visakhapatnam and Vadinar or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar,
Chennai, Cochin, Coimbatore, Dabolim (Goa), Delhi, Hyderabad, Indore, Jaipur, Kolkata, Lucknow
(Amausi), Mumbai, Nagpur, Rajasansi (Amritsar), Srinagar, Trivandrum , Varanasi and
Visakhapatnam or through any of the Inland Container Depots at Agra, Ahmedabad, Anaparthy
(Andhra Pradesh), Babarpur, Bangalore, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal,
Chheharata (Amritsar), Coimbatore, Dadri, Dappar (Dera Bassi), Daulatabad (Wanjarwadi and
Maliwada), Delhi, Dighi (Pune), Durgapur (Export Promotion Industrial Park), Faridabad, Garhi
Harsaru, Gauhati, Marripalem Village in Taluk of Edlapadu, District Guntur and Tondiarpet (TNPM),
Chennai and Irungattukottai, SIPCOT IndustrialPark, Kattrambakkam Village, Sriperumbudur Taluk,
Kanchipuram District, Tamil Nadu, Hyderabad, Jaipur, Jallandhar, Jamshedpur, Jodhpur, Kanpur,
Karur, Kota, Kundli, Loni (District Ghaziabad), Ludhiana, Madurai, Malanpur, Mandideep (District Raisen), Miraj, Moradabad, Nagpur, Nasik, Pimpri (Pune), Pitampur (Indore), Pondicherry,
Raipur, Rewari, Rudrapur(Nainital), Salem, Singanalur, Surat, Surajpur, Tirupur, Tuticorin, Udaipur,
Vadodara, Varanasi, , Waluj (Aurangabad) Talegoan (District Pune), Dhannad Rau (District Indore),
Kheda (Pithampur, District Dhar) Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil
Nadu), Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu) (Tamil Nadu) and Marripalem
Village in Taluk of Edlapadu, District Guntur, or through the Land Customs Station at Agartala,
Amritsar Rail Cargo, Attari Road, Changrabandha, Dawki, Ghojadanga, Hilli, Jogbani, Mahadipur,
Nepalganj Road, Nautanva (Sonauli), Petrapole, Ranaghat, Raxaul, Singhabad and Sutarkhandi
or a Special Economic Zone notified under section 4 of the Special Economic Zones Act, 2005 (28
of 2005):
GENERAL EXEMPTION NO. 98 H
1187
be deemed to be valid till the last day of the said month :
order or a public notice and subject to such conditions as may be specified by
him, permit import and export through any other sea-port, airport, inland container depot or through a land customs station within his jurisdiction.
(v)
he shall be deemed not to have availed the exemption from the said duty for
the purpose of calculation of the said additional duty of customs;
(vi)
the amount debited in the said Duty Entitlement Pass Book Scrip;
(vii)
that where benefit of exemption from duty is claimed by a person, who is not
a Duty Entitlement Pass Book Scrip holder, such benefit shall be permissible
only against specific amount of credit, not being a provisional credit, trans
ferred by a Duty Entitlement Pass Book Scrip holder to such person.
2.
This notification shall be valid in respect of the Duty Entitlement Pass Book Script
issued by the Licensing Authority against exports having Let Export Order up to an inclusive ot
the 30th day of September, 2011.
TABLE
_________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
Standard rate
Additional Duty rate
_________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
(1)
(2)
(3)
(4)
_________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
1.
Goods other than
Nil
Nil
edible oils
2.
Edible Oils
50% of applied 50% of applied rate
rate of duty
of additional duty.
_________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
Foreign Trade Policy means Foreign Trade Policy 2009-2014 published in the Gazette
of India, Part II, Section 3, Sub-section (ii) vide notification of the Government of India in the
Ministry of Commerce and Industry, No.1/2009-2014, dated the 27th August, 2009 as amended
from time to time;
(ii)
authorized by him to grant a licence under the said Act;
GENERAL EXEMPTION NO. 98I
1188
(iii)
applied rate of duty means the standard rate of duty specified in the First Schedule to
the said Customs Tariff Act with respect to the goods specified in column (2) of the said Table,
read with any other notification (for the time being in force) issued in respect of such goods under
sub-section (1) of section 25 of the said Customs Act;
(iv)
applied rate of additional duty means the additional duty leviable under section 3 of
the said Customs Tariff Act with respect to the goods specified in column (2) of said Table, read
with any other notification (for the time being in force) issued in respect of such goods under
sub-section (1) of section 25 of the said Customs Act.
(v)
"Let Export Order" means an order which permits clearance and loading of the goods for
exportation by the proper officers in accordance with section 51 of the said Custom Act.
GENERAL EXEMPTION NO.98I

Exemption to goods imported into India against a Duty Free Import Authorisation issued in
terms of paragraph 4.2.1 and 4.2.2 of the Foreign Trade Policy:
50/12, 4/13]
so to do, hereby exempts materials imported into India against a Duty Free Import Authorisation
issued in terms of paragraph 4.2.1 and 4.2.2 of the Foreign Trade Policy (hereinafter referred to as
the said authorisation) from the whole of the duty of Customs leviable thereon which is specified
in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the
additional duty, safeguard duty and anti-dumping duty leviable thereon, respectively, under
sections 3, 8B and 9A of the said Customs Tariff Act, subject to the following conditions namely
:(i)
that the description, value and quantity of materials imported are

covered by the said authorisation and the said authorisation is produced before the proper officer of customs at the time of clearance for debit:
Provided that in respect of resultant product specified in paragraph
4.32.3 of the Hand Book of Procedures (Vol.I) of the Foreign Trade Policy, the
materials permitted in the said authorisation or a duty free import authorisation
for intermediate supply, as the case may be, shall be of the same quality, technical characteristics and specifications as the materials used in the said resultant product:
Provided further that in respect of the said resultant product the
exporter shall give declaration with regard to the quality, technical characteristic and specifications of materials used in the shipping bill;
(ii)
that where import takes place after fulfilment of export obligation, the
shipping bill number(s) and date(s) and quantity and Free on Board value of
the resultant product are endorsed on the said authorisation:
Provided that where import takes place before fulfilment of
1189
export obligation, the quantity and Free on Board value of the resultant product to be exported are endorsed on the said authorisation;
(iii)
that in respect of imports made before the discharge of export obligation in full, the importer at the time of clearance of the imported materials
executes a bond with such surety or security and in such form and for such
sum as may be specified by the Deputy Commissioner of Customs or Assistant
Commissioner of Customs, as the case may be, binding himself to pay on
demand an amount equal to the duty leviable, but for the exemption contained
herein, on the imported materials in respect of which the conditions specified
in this notification are not complied with, together with interest at the rate of
fifteen per cent. per annum from the date of clearance of the said materials;
(iv)
if facility under rule 18 (rebate of duty paid on materials used in the manufacture of resultant product) or sub-rule (2) of rule 19 of the Central Excise Rules,
2002 or CENVAT Credit under CENVAT Credit Rules, 2004 has been availed,
manufacture of dutiable goods and to submit a certificate, from the jurisdictional Central Excise officer within six months from the date of clearance of the
said materials, that the imported materials have been so used:
Provided that, in case,
(a)
materials are imported against an authorisation transferred
by the Regional Authority, or
(b)
the imported materials are transferred with the permission
of Regional Authority,
then the importer shall pay an amount equal to the additional duty of
customs leviable on the materials so imported or transferred, but for the exemption contained herein, together with interest at the rate of fifteen per cent. per
Provided further that no such amount shall be payable in respect of
Authorizations issued from 1.5.2006 to 31.3.2007:
Provided also that if the importer pays additional duty of customs
leviable on the imported materials but for the exemption contained herein, then
the imported materials may be cleared without furnishing a bond specified in
this condition and the additional duty of customs so paid shall be eligible for
(v)
that in respect of imports made after the discharge of export obligation in full, and if facility under rule 18 (rebate of duty paid on materials used in
1190
the manufacture of resultant product) or sub-rule 2 of rule 19 of the Central

Excise Rules, 2002 or CENVAT credit under CENVAT Credit Rules, 2004 has not
been availed and the importer furnishes proof to this effect to the satisfaction
of the Deputy Commissioner of Customs or the Assistant Commissioner of
Customs as the case may be, then the imported materials may be cleared without furnishing a bond specified in condition (iv);
(vi)
that the imports and exports are undertaken through seaports at Bedi (including RoziJamnagar), Chennai, Cochin, Dahej, Dharamtar,Haldia (Haldia Dock complex of Kolkata port)
Kakinada, Kandla, Kolkata, Krishnapatnam and Ennore (Tamil Nadu) and Karaikal (Union territory of Puducherry), Magdalla, Mangalore, Marmagoa, Muldwarka, Mumbai,
Harsaru, Gauhati,Marripalem Village in Taluk of Edlapadu, District Guntur and Tondiarpet (TNPM),
Vadodara, Varanasi, Waluj (Aurangabad) Talegoan (District Pune), Dhannad Rau (District Indore),
Kheda (Pithampur, District Dhar), Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil
Village in Taluk of Edlapadu, District Guntur, or through the Land Customs Station at Agartala,
of 2005):
may be specified by him, permits import and export from any other seaport or
airport or inland container depot or through any land customs station;
(vii)
that the export obligation as specified in the said authorization (both

in value and quantity terms) is discharged within the period specified in the
said authorization or within such extended period as may be granted by the
Regional Authority by exporting resultant products, manufactured in India
which are specified in the said authorization:
Provided that an Advance Intermediate authorization holder shall
discharge export obligation by supplying the resultant products to the exporter in terms of paragraph 4.1.3 (ii) of the Foreign Trade Policy;
(viii)
that the importer produces evidence of discharge of export obligation
1191
to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, within a period of sixty days of the
(ix)
that exempt materials shall not be disposed of or utilised in any manner, except for utilisation in discharge of export obligation, before the export
obligation under the said authorisation has been discharged in full:
Provided further that where the Bond filed under condition (iii) against
the said authorisation has not been redeemed by the Deputy Commissioner of
Customs or Assistant Commissioner of Customs, as the case may be, the
unutilised material may be transferred to any other manufacturer except to the
unit availing the benefit of notifications, Nos. 49/03-CE and 50/03-CE both
dated 10th June,2003, 32/99-CE and 33/99-CE both dated 8th July, 1999 , 8/04CE dated 21stJanuary,.2004, 20/07-CE dated 25th April,.2007, 56/02-CE and 57/
02-CE both dated 14th November, 2002, , 71/03-CE dated 9th September,.2003,
56/03-CE dated 25th June,.2003 and 39/01-CE dated 31st July,.2001, for processing under actual user condition after complying the central excise procedure relating to Job work;
(x)
(a)
(b)
porter,-
that in relation to the said authorisation issued to a merchant ex-

the said authorisation and the bond required to be executed by the importer in
terms of condition numbers (iii) or (iv) as the case may be shall be executed
jointly by the merchant exporter and the supporting manufacturer binding
themselves jointly and severally to comply with the conditions specified in
this notification; and
exempt materials are utilised in the factory of such supporting manufacturer for discharge of export obligation and the same shall not be transferred
or sold or used for any other purpose by the said merchant exporter until the
export obligation specified in condition (vii) has been discharged in full.
2.
After discharge of export obligation as specified in condition (vii) of paragraph 1, the
Regional Authority shall permit transfer of the said authorisation and/or the goods imported
under it subject to such conditions as may be specified.
3.
Where the materials are found defective or unfit for use, the said materials may be reexported back to the foreign supplier within six months from the date of clearence of the said
material or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow;
Explanation For the purposes of this notification,(i)
GENERAL EXEMPTION NO. 98J
1192
(ii)
dated the 27th August 2009 as amended from time to time;
(iii)
(iv)
Trade Policy;
(v)
(a)
(b)
(c)
(d)
Materials means
raw materials, components, intermediates, consumables, catalysts and parts which
are required for manufacture of resultant product;
GENERAL EXEMPTION NO.98 J

Exemption to goods imported into India, against an Advance Authorisation for Annual Requirement with actual user condition in terms of Paragraph 4.1.10 of the Foreign Trade Policy:
40/12, 50/12, 4/13]
so to do, hereby exempts materials imported into India, against an Advance Authorisation for
Annual Requirement (hereinafter referred to as the said Authorization) with actual user condition
in terms of Paragraph 4.1.10 of the Foreign Trade Policy from the whole of the duty of customs
leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of
1975) and from the whole of the additional duty, safeguard duty and anti dumping duty leviable
thereon, respectively under section 3, 8B and 9A of the said Customs Tariff Act, subject to the
following conditions namely,i.
that the said licence is produced before the proper officer of customs at the time of
clearance for debit the quantity and value of imports;
ii.
that the said authorisation bears,(a)
the name and address of the supporting manufacturer also in such cases where
the authorisation has been issued to a merchant exporter;
(b)
the shipping bill number(s) and date(s) and description,quantity and value of
exports of the resultant product in cases where import takes place after fulfilment
of export obligation; or
(c)
the description, Cost Insurence Freight value and other specifications of the
1193
imported materials and the description,quantity and Free on Board value of

exports of the resultant product covered under an export product group specified in the Hand Book of Procedures Volume 1, in such cases where import
takes place before fulfilment of export obligation;
Provided further that in respect of the inputs specified in paragraph
4.24A (i) of the Hand Book of Procedures, Volume 1 of the Foreign Trade Policy,
the material permitted in the said authorization shall be of the same quality,
technical characteristics and specifications as the materials used in the export
of the resultant product:
Provided also that the exporter shall give declaration with regard to
the technical characteristics, quality and specifications of materials used in the
export of resultant product, in the shipping bill;
iii.
that the authorizations issued on the basis of self declaration where Standard
Input Output Norms are not fixed, shall also be valid for import of inputs
required for the manufacture of export products provided the authorization
holder shall prove to the satisfaction of the jurisdictional Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be,
that an application in Aayat Niryat form along with documents specified therein
has been submitted to the Director General of Foreign Trade, in terms of para
4.7 of the Hand Book of Procedures , Volume 1 of the Foreign Trade Policy
before making the first shipment;
iv.
that in respect of imports made before the discharge of export obligation, the
importer at the time of clearance of the imported materials executes a bond with
such surety or security and in such form and for such sum as may be specified
by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, binding himself to pay on demand an amount equal
to the duty leviable, but for the exemption contained herein, on the imported
materials in respect of which the conditions specified in this notification are
not complied with, together with interest at the rate of fifteen percent per
v.
that in respect of imports made after the discharge of export obligation, if

facility of CENVAT Credit under CENVAT Credit Rules, 2004 has been availed,
manufacture of dutiable goods and to submit a certificate, from the jurisdictional Central Excise officer or from a specified chartered accountant within six
months from the date of clearance of the said materials, that the imported
materials have been so used:
Provided further that if the importer pays additional duty of customs
leviable on the imported materials but for the exemption contained herein, then
the imported materials may be cleared without furnishing a bond specified in
1194
this condition and the additional duty of customs so paid shall be eligible for
vi.
and if facility under rule 18 or sub-rule (2) of rule 19 of the Central Excise Rules,
2002 or CENVAT credit under CENVAT Credit Rules, 2004 has not been availed
and the importer furnishes proof to this effect to the satisfaction of the Deputy
Commissioner of Customs or the Assistant Commissioner of Customs as the
case may be, then the imported materials may be cleared without furnishing a
bond specified in condition (v);
vii.
Village in Taluk of Edlapadu, District Guntur or through the Land Customs Station at Agartala,
of 2005):
viii.
that sourcing of the imported materials from Private Bonded Warehouses set
up under paragraph 2.28 of the Foreign Trade Policy would be allowed;
ix.
that the export obligation as specified in the said authorization (both in value
and quantity terms) is discharged within the period specified in the said autho-
1195
rization or within such extended period as may be granted by the Regional

Authority by exporting resultant products, manufactured in India which are
specified in the said authorization and in respect of which facility under rule 18
or sub-rule (2) of rule 19 of the Central Excise Rules, 2002 has not been availed:
Provided that an Advance Intermediate authorization holder shall
discharge export obligation by supplying the resultant products to exporter in
terms of paragraph 4.1.3 (ii) of the Foreign Trade Policy;
x.

satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, within a period of sixty days of the expiry of period allowed
for fulfilment of export obligation, or within such extended period as the said
Deputy Commissioner of Customs or Assistant Commissioner of Customs,
may allow;
xi.
that the exempt materials shall not be disposed of or utilized in any manner
except for discharge of export obligation or for replenishment of such materials
and the materials so replenished shall not be sold or transferred to any other
person:
Provided that the said materials may be transferred to a job worker for
processing subject to complying with the conditions prescribed in the relevent
Central Excise notifications permitting transfer of materials for job work:
Provided further that, no such transfer for purposes of job work shall
be effected to the units located in areas eligible for area based exemptions from
the levy of excise duty in terms of notification Nos. 49/03-CE and 50/03-CE
both dated 10th June,2003, 32/99-CE dated 8th July,1999, 33/99-CE dated 8th
July,1999, 8/04-CE dated 21stJanuary,.2004, 20/07-CE dated 25th April,.2007,56/
02-CE dated 14th November, 2002,57/02-CE dated 14th November,.2002, 71/03CE dated 9th September,.2003, 56/03-CE dated 25th June,.2003 and 39/01-CE
dated 31st July,.2001;
xii.
(xiii)
that in relation to the said Authorization issued to a manufacturer exporter or

merchant exporter, any bond required to be executed by the importer in terms of
this notification shall be executed jointly by the manufacturer exporter or merchant exporter as the case may be and the supporting manufacturer binding
themselves jointly and severally to comply with the conditions specified in
this notification.
that the exemption from safeguard duty and anti-dumping duty shall not be
available in respect of material imported(a)
for supply of goods against Advance Authorisation or Advance
Authorisation for annual requirement or Duty Free Import Authorisation;
(b)
for supply of goods to Export Oriented Unit (EOU) or Software
Technology Park (STP) or Electronic Hardware Technology Park (EHTP) or
Biotechnology Park (BTP);
(c)
for supply of capital goods to Export Promotion Capital Good (EPCG)
Authorisation holders;
GENERAL EXEMPTION NO. 98K
1196
(d)
for supply of marine freight containers by 100% Export Orients Unit
(Domestic freight containers-manufacturers) where said containers are exported
out of India within 6 months or such further period as permitted by customs;
and
(e)
for supply to projects funded by UN Agencies.
(2).
Notwithstanding anything contained in the notification, the actual user condition specified in condition numbers (ix) and (xi) shall not be applicable in respect of authorisation issued for
import of raw sugar for imports made from 17th February, 2009 till 30th September, 2009 and the
export obligation may also be fulfilled by procuring white sugar from any other factory with effect
from the 17th February, 2009.
Explanation.- For the purposes of this notification,(i)
(ii)
(iii)
(iv)
Trade Policy;
(v)
Materials means
(a)
(b)
(c)
(d)
raw materials, components, intermediates, consumables, catalysts and parts

which are required for manu facture of resultant product;
(vi)
who certifies the importers financial records under the Companies Act, 1956 ( 1 of 1956) or the
Sales Tax/ Value Added Tax Act of the State Government or the Income Tax Act, 1961 ( 43 of 1961).
GENERAL EXEMPTION NO.98K

Exemption to goods specified in the Table:
[Notifn. No. 100/09-Cus., dt.11.9.2009 as amended by 123/09, 92/10,93/10, 40/11, 37/12,
42/12, 50/12, 3/13, 4/13]
1197
(ii)
2.
namely :(1)
that the goods imported are covered by a valid authorization issued under the Export
Promotion Capital Goods (EPCG) Scheme to Common Service Providers(hereinafter referred to as
CSP) designated by the Director General Of Foreign Trade (hereinafter referred to as DGFT),
Department of Commerce(hereinafter referred to as DOC) or State Industrial Infrastructural Corporation in Towns Of Export Excellence (hereinafter referred to as TEE) in terms of Chapter 5 of the
Foreign Trade Policy permitting import of goods at the rate of three percent duty and the said
authorization is produced for debit by the proper officer of customs at the time of clearance :
Provided that for import of spare parts specified at Sr.No.4 of the said Table, the validity period of
the authorization shall be deemed to be the period permitted for fulfillment of the export obligation
in full ;
(1A) that the catalyst for one subsequent charge shall be allowed, under the authorization in
which plant, machinery or equipment and catalyst for initial charge have been imported, except in
cases where the Regional Authority issues a separate authorization for catalyst for one subsequent charge after the plant, machinery or equipment and catalyst for initial charge have already
been imported.
(2)
each user would fulfil and for authorizations issued on or after the 5th June, 2012, the details of
the capital goods and the quantum of Export Obligation which Common Service provider shall
fulfil shall be mentioned in the authorization.
(3)
that the authorization for annual requirement shall indicate export product to be exported
under the authorization. The authorization holder shall submit a Nexus Certificate from an independent Chartered Engineer (CEC) in the format specified in Appendix 32A of HBP (vol. I) notified
under the Foreign Trade Policy, certifying nexus of imported capital goods with the export
product, to the Customs authorities at the time of clearance of imported capital goods. A copy of
the CEC shall be submitted to the concerned Regional Authority alongwith copy of the bill of
entry, within thirty days from the date of import of the capital goods.
(4)
(5)
fulfil export obligation on Free On Board (FOB) basis equivalent to eight times the duty saved on
the goods imported as may be specified on the licence or authorization, or for such higher sum as
1198
may be fixed or endorsed by the Licensing Authority or Regional Authority in terms of Para 5.10
of the Handbook of Procedures Vol I, issued under para 2.4 of the Foreign Trade Policy, within a
period of eight years from the date of issue of licence or authorization, in the following proportions, namely :________________________________________________________________________________________________________________________
S.No.
issue of Authorization
________________________________________________________________________________________________________________________
(1)
(2)
(3)
________________________________________________________________________________________________________________________
1.
50%
2.
50%
________________________________________________________________________________________________________________________
Provided that in case authorizations are issued on or after the 5th June, 2012, the Common Service
provider shall execute the bond with bank guarantee and the bank guarantee shall be equivalent
to hundred percent. of the duty foregone, to be given by the Common Service provider or by
any one of the users or a combination thereof, at the option of the Common Service provider:
Provided further that where the duty saved is not less than Rupees one hundred crores, or where
the authorization is issued to units in the agri export zone as may be notified by the licensing
years from the date of issue of authorization in the following proportions, namely :________________________________________________________________________________________________________________________
S.No.
________________________________________________________________________________________________________________________
(1)
(2)
(3)
________________________________________________________________________________________________________________________
1.
50%
2.
50%
________________________________________________________________________________________________________________________
Provided further that where a sick unit is notified by the Board for Industrial and Financial Reconstruction(BIFR) or where a rehabilitation scheme is announced by the concerned State
Government in respect of sick unit for its revival, the export obligation may be fulfilled within time
period allowed by the Licensing Authority or Regional Authority as per the rehabilitation package prepared by the operating agency and approved by BIFR or rehabilitation department of
State Government . In cases where the time period is not specified in the rehabilitation package,
the export obligation may be fulfilled within the time period allowed by the Licensing Authority or
Regional Authority which shall not exceed twelve years.
and cottage sector, the export obligation shall be fixed equivalent to six times the duty saved on
the goods imported as may be specified on the authrization, or for such higher sum as may be
fixed by the licensing authority, within a period of twelve years from the date of issue of the
authorization :
Provided also that where the capital goods are imported for technological upgradation
as per conditions specified in Para 5.8 of the Foreign Trade Policy or by small scale industry units
as defined in paragraph 5.2 of the Foreign Trade Policy, as the case may be, the export obligation
shall be fixed equivalent to six times the duty saved on the goods imported as may be specified on
1199
the authorization, or for such higher sum as may be fixed by the Licensing Authority or Regional
Authority, within a period of eight years from the date of issue of authorization subject to the
further condition that in the case of Small Scale Industry (SSI) units the landed Cost Insurance
Freight (CIF) value of such imported capital goods under the scheme shall not exceed Rupees
fifty lakhs and total investment in plant and machinery after such imports shall not exceed the SSI
limit :
Provided also that spares (including refurbished or reconditioned spares), moulds, dies,
jigs, fixtures, tools, refractory for initial lining and catalyst for initial charge, for the existing plant
and machinery (imported earlier, under EPCG or otherwise), shall be allowed to be imported under
the EPCG scheme subject to an export obligation equivalent to 50% of the normal export obligation prescribed above, to be fulfilled in 8 years reckoned from the date of issue of the Authorization, subject to the condition that the CIF value of import of the said spares etc. will be limited to
10% of the CIF value of the plant and machinery imported under the EPCG authorization or 10%
of the book value of the plant and machinery imported earlier otherwise than under EPCG Scheme,
as the case may be.
(6)
that if the authorisation holder does not claim exemption from the additional duty leviable under section 3 of the Customs Tariff Act, 1975, the additional duty so paid by him shall not
be taken for computation of the net duty saved for the purpose of fixation of export obligation
(7)
that the Authorization Holder and the other specific users or the Authorization Holder,
as the case may be produce within 30 days from the expiry of each block from the date of issue of
authorization or within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs may allow, evidence to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs showing the extent of export obligation fulfilled, and where the export obligation of any particular block is not fulfilled in terms of the
preceding condition, the importer shall within three months from the expiry of the said block pay
duties of customs equal to an amount which bears the same proportion to the duties leviable on
the goods, but for the exemption contained herein, which the unfulfilled portion of the export
obligation bears to the total export obligation, together with interest at the rate of 15% per annum
from the date of clearance of the goods;
(8)
where the Authorization Holder fulfills 75% or more of the export obligation as specified
in condition (4) (over and above 100% of the average export obligation) within half of the period
specified for export obligation as mentioned in condition (4), his balance export obligation shall
be condoned and he shall be treated to have fulfilled the entire export obligation;
(9)
produced confirming installation and use of capital goods in the Common Service Providers
extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow :
Provided that in case of import of spares, the installation certificate shall be produced
1200
within three years from the date of import :

Provided further that if the Authorization Holder is not registered with central excise or
if he is a service provider, as the case may be, he may produce the said certificate of installation
and usage issued by an independent Chartered Engineer :
jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, subject to the condition that the importer shall maintain accurate record
of such movement;
(10)
that the imports and exports are undertaken through sea ports at Bedi (including RoziJamnagar), Chennai, Cochin, Dahej, Dharamtar,Haldia (Haldia Dock complex of Kolkata port)
of 2005):
other sea-port, airport, inland container depot or through a land customs station within his
jurisdiction.
(11)
period of fulfilment of export obligation upto a period of two years or regularization of shortfall in
export obligation, not exceeding five percent of such export obligation, the said block-wise period
or overall period of export obligation shall be extended or condoned by the Deputy Commissioner
1201

Provided that in respect of sick units referred to in the second proviso to condition (4) extension
of overall period of export obligation shall not be allowed :
Provided further that the Regional Authority may grant further extension in the overall period of
export obligation upto a period of further two years if the authorization holder pays fifty percent
of duty payable in proportion to the unfulfilled portion of export obligation and agrees to fulfill
other conditions as may be specified by the Regional Authority for this purpose;
Provided further that the Export Obligation period shall not be extended beyond 12 years including the original Export Obligation period of 8 years or 12 years as the case may be.
3.
Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, to be the
same as the goods which were imported.
Authorization includes Authorization for Annual Requirement
1A.
Capital goods has the same meaning as assigned to it in Paragraph 9.12 of the Foreign
Trade Policy;
2.
Common Service Provider (CSP) means a service provider who is designated or certified as a Common Service Provider by the DGFT, Department of Commerce or State Industrial
Infrastructural Corporation in a Town of Export Excellence.
3.
(1)
means obligation on the Common Service provider and each of the specific users endorsed in the authorization or the Common Service Provider and specific users whose details are
informed prior to export by Common Service provider to the Regional Authority, as the case may
be, to export to a place outside India, goods manufactured or capable of being manufactured or
services rendered by the use of capital goods imported in terms of this notification. The export
obligation shall be over and above the average level of exports achieved by the Common Service
provider or the specific user in the preceding three licensing years for the same and similar
products within the overall export obligation period including the extended period, if any. Such
average shall be the arithmetic mean of export performance in the last 3 years for the same and
similar products.
good(s) manufactured or service(s) provided by the Common Service provider / the specific user
or his group company or managed hotel, which has the EPCG authorization subject to the condition that in such cases, additional export obligation imposed shall be over and above the average
exports achieved by the Common Service provider / the specific user or his group company or
managed hotel in preceding three years for both the original and the substitute product(s) or
service(s) :
cottage, tiny sector, agriculture, animal husbandry, floriculture, horticulture, pisciculture, viticulture,
poultry, sericulture, carpet, coir and jute the Common Service provider or the specific user shall
1202
not be required to maintain the average level of exports :

Provided further that in case of export of goods relating to aquaculture(including fisheries), the Common Service provider or the specific user shall not be required to maintain the
average level of exports subject to the condition that EPCG authorization has been obtained for
goods other than fishing trawlers, boats, ships and other similar items.
however, be permitted within the group companies, after fulfillment of export obligation but
before five years from the date of imports, under intimation to Regional Authority and jurisdictional Central Excise Authority:
Provided also that the exports made to such countries as notified by the Director General of Foreign Trade, shall not be counted for fixing average level of exports
Provided also that in the case of authorisations issued on or after the 5th June, 2012, for
exports by users of the common service, to be counted towards fulfilment of export obligation of
Common Service provider, the respective
shipping bills of the users of common service shall
contain the EPCG Authorization details of the Common Service provider andconcerned Regional
Authority must be informed about the details of the users prior to such export.
(2)
(a) deemed exports, namely:
(i)
supply of goods against Advance Authorization/Advance Authorization for Annual
Requirement/ Duty Free Import Authorization (DFIA);
(ii)
supply of goods to Export Oriented Units (EOUs) or Software Technology Parks (STPs)
or Electronics Hardware Technology Parks (EHTPs) or Bio-Technology Parks (BTPs);
(iii)
notified by Department of Economic Affairs (DEA), Ministry of Finance (MOF) under International Competitive Bidding (ICB) in accordance with procedures of those agencies or Funds,
where legal agreements provide for tender evaluation without including customs duty; supply
and installation of goods and equipments (single responsibility of turnkey contracts) to projects
financed by multilateral or bilateral agencies or Funds as notified by DEA, MOF under ICB, in
accordance with procedures of those agencies/Funds, where bids may have been invited and
evaluated on the basis of Delivery Duty Paid (DDP) prices for goods manufactured abroad;
(iv)
(v)
supply of goods to mega power projects as provided in sub-clause (ii) of clause (f) of
para 8.2 of Foreign Trade Policy.
(vi)
Supply of goods to nuclear power projects through competitive bidding as provided in
GENERAL EXEMPTION NO. 98L
1203
clause (j) of para 8.2 of Foreign Trade Policy; shall be substituted.

(b)
exchange;
(c)
Royalty payments received in freely convertible currency and foreign exchange received for Research and Development (R and D) services; and
(d)
Payments received in rupee terms for port handling services in terms of chapter 9 of the
4.
Foreign Trade Policy means the Foreign Trade Policy 2009-2014 published in the
gazette of India, Part II, Section 3, Sub-section (ii) vide notification of the Government of India in
the Ministry of Commerce and Industry, No.1/2009-2014 dated the 27th August, 2009 as amended
from time to time;
5.
(22 of 1992) or an officer authorized by him to grant an authorization under the said Act;
6. Manufacture has the same meaning as defined in clause (f) of section 2 of the Central Excise
Act, 1944 (1 of 1944).
7.
Towns of Export Excellence(TEE) means a selected town producing goods of Rs.750
Table
________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________
(1)
(2)
________________________________________________________________________________________________________________________
1.
hand capital goods.
2.
Capital goods in Semi Knocked Down (SKD) / Completely Knocked Down (CKD) con
ditions to be assembled into capital goods by the importer.
3.
Spare parts of CIF value upto 10% of the CIF value of goods specified at Serial Nos.1
and 2 as actually imported and required for maintenance of capital goods so imported,
4.
Spare parts of CIF value upto 10% of the book value of the existing plant and machinery
of the authorization holder.
________________________________________________________________________________________________________________________
GENERAL EXEMPTION NO.98L

[Notifn. No. 101/09-Cus., dt.11.9.2009 as amended by 123/09, 92/10,93/10, 40/11, 37/12,
40/12, 42/12, 50/12, 3/13, 4/13]
so to do, hereby exempts goods specified in the Table annexed hereto, from,-
1204
(i)
(ii)
2. The exemption under this notification shall be subject to the following conditions, namely :(1)
that the goods are imported for export of engineering and electronic products, b a sic chemicals and pharmaceuticals, apparels and textiles, plastics, handicrafts, c h e m i c a l s
and allied products, leather and leather products, paper and paperboard and articles thereof,
ceramic products, refractories, glass and glassware, articles thereof, plywood and allied products, marine products, sports rubber and goods and toys and are other than those required for
export of products covered under following chapters or headings of the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975), namely:Chapters 1,2, 4, 5(except handicrafts), 6 to 24, 25 to 27, 31, 43, 44(except plywood and allied
products),45,47,68 (except handicrafts), 71,81 (metals in primary and intermediate forms
only),89,93,97(except handicrafts),98; headings 4011 to 4013, 7401to 7406, 7501 to 7504, 7601 to
7603, 7801, 7802, 7901 to 7903, 8001, 8002 and 8401.
(2)
Promotion Capital Goods (EPCG) Scheme to Common Service Providers(hereinafter referred to as
CSP) designated by the Director General Of Foreign Trade (hereinafter referred to as DGFT),
Department of Commerce(hereinafter referred to as DOC) or State Industrial Infrastructural Corporation in Towns Of Export Excellence (hereinafter referred to as TEE) in terms of Chapter 5 of the
Foreign Trade Policy permitting import of goods at zero customs duty and the said authorization
is produced for debit by the proper officer of customs at the time of clearance:
the authorization shall be deemed to be the period permitted for fulfilment of the export obligation
in full :
been imported.
(3)
each user would fulfil and for authorizations issued on or after the 5th June, 2012, the details of
the capital goods and the quantum of Export Obligation which Common Service provider shall
fulfil shall be mentioned in the authorization.
(4)
that the Common Service provider or any of the specific users is not currently availing
any benefits under Technology Upgradation Fund Scheme (TUFS) administered by Ministry of
Textiles, Government of India.
Provided that this condition shall not be applicable where the benefit under TUFS has
been obtained but exact line of business in TUFS is different from the line of business under
1205
EPCG or where benefits availed under TUFS are refunded, with applicable interest, before availing
zero duty EPCG Authorization.
(5)
that the Common Service provider or any of the specific users is not issued, in the year
of issuance of zero duty EPCG authorization, the duty credit scrips under SHIS scheme under
para 3.16 of the Foreign Trade Policy. Provided that this condition shall not be applicable where
already availed SHIS benefit that is unutilized is surrendered or where benefits availed under
SHIS that is utilized is refunded, with applicable interest, before availing zero duty EPCG authorization. SHIS scrips which are surrendered or benefit refunded or not issued in a particular year
for the reason that zero duty EPCG authorization has been issued in that year shall not be issued
in future years also.
(6)
that the authorization for annual requirement shall indicate export product to be exported
under the authorization. The authorization holder shall submit a Nexus Certificate from an independent Chartered Engineer (CEC) in the format specified in Appendix 32A of HBP (vol. I)
notified under the Foreign Trade Policy, certifying nexus of imported capital goods with the
export product, to the Customs authorities at the time of clearance of imported capital goods. A
copy of the CEC shall be submitted to the concerned Regional Authority alongwith copy of the
bill of entry,within thirty days from the date of import of the Capital Goods.
(7)
other manner till export obligation is complete.
(8)
fulfil export obligation on FOB basis equivalent to six times the duty saved on the goods imported
as may be specified on the licence or authorization, or for such higher sum as may be fixed or
endorsed by the Licensing Authority or Regional Authority in terms of Para 5.10 of the Handbook
of Procedures Vol I, issued under para 2.4 of the Foreign Trade Policy within a period of six years
from the date of issue of licence or authorization, in the following proportions, namely :________________________________________________________________________________________________________________________
S.No.
________________________________________________________________________________________________________________________
(1)
(2)
(3)
________________________________________________________________________________________________________________________
1.
50%
2.
50%
________________________________________________________________________________________________________________________
Provided that in case authorizations are issued on or after the 5th June, 2012, the Common
Service provider shall execute the bond with bank guarantee and the bank guarantee shall be
equivalent to hundred percent. of the duty foregone, to be given by Common Service provider
or by any one of the users or a combination thereof, at the option of the Common Service
provider:
Reconstruction (BIFR) or where a rehabilitation scheme is announced by the concerned State
period allowed by the Licensing Authority or Regional Authority as per the rehabilitation package
prepared by the operating agency and approved by BIFR or rehabilitation department of State
1206
Government. In cases where the time period is not specified in the rehabilitation package, the
export obligation may be fulfilled within the time period allowed by the Licensing Authority or
Provided also that spares (including refurbished/reconditioned spares), moulds, dies,
the EPCG scheme subject to an export obligation equivalent to 50% of the normal export obligation prescribed above, to be fulfilled in 6 years reckoned from the date of issue of the Authorization, subject to the condition that the CIF value of import of the above spares etc. will be limited
to 10% of the CIF value of the plant and machinery imported under the EPCG authorization or 10%
as the case may be.
(9)
that if the Authorization Holder does not claim exemption from the additional duty
leviable under section 3 of the Customs Tariff Act, 1975, the additional duty so paid by him shall
not be taken for computation of the net duty saved for the purpose of fixation of export obligation
(10)
that the Authorization Holder and the other specific users or the Authorization Holder,
as the case may be produce within 30 days from the expiry of each block from the date of issue of
authorization or within such extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs may allow, evidence to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs showing the extent of export obligation fulfilled, and where the export obligation of any particular block is not fulfilled in terms of the
preceding condition, the importer shall within three months from the expiry of the said block pay
duties of customs equal to an amount which bears the same proportion to the duties leviable on
the goods, but for the exemption contained herein, which the unfulfilled portion of the export
(11)
where the Authorization Holder fulfills 75% or more of the export obligation as specified
in condition (7) (over and above 100% of the average export obligation) within half of the period
specified for export obligation as mentioned in condition (7), his balance export obligation shall
be condoned and he shall be treated to have fulfilled the entire export obligation;
(12)
produced confirming installation and use of capital goods in the Common Service Providers
extended period as the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, may allow :
Provided that in case of import of spares, the installation certificate shall be produced within three
years from the date of import :
Provided further that if the importer is not registered with central excise, he may produce the said
certificate of installation and usage issued by an independent Chartered Engineer :
(13)
that the imports and exports are undertaken through sea ports at Bedi (including Rozi-
1207
Jamnagar), Chennai, Cochin, Dahej, Dharamtar,Haldia (Haldia Dock complex of Kolkata port)
of 2005):
jurisdiction.
(14)
Provided that in respect of sick units referred to in the first proviso to condition (7)
extension of overall period of export obligation shall not be allowed :
Provided further that the Export Obligation period shall not be extended beyond 12
years including the original Export Obligation period of 6 years.
3.
Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, to
be the same as the goods which were imported.
4. This notification, for import of goods specified at Serial Nos.1 and 2 of the said table, shall have
1208
effect upto 31st December, 2013.

Authorization includes Authorization for Annual Requirement
1A.
2.
Common Service Provider (CSP) means a service provider who is designated or certified as a Common Service Provider by the DGFT, Department of Commerce or State Industrial
Infrastructural Corporation in a Town of Export Excellence.
3. Export obligation, (1)
means obligation on the Common Service provider and each of the specific users endorsed in the authorization or the Common Service provider and specific users whose details are
informed prior to export by Common Service provider to the Regional Authority, as the case may
be to export to a place outside India, goods manufactured or capable of being manufactured or
services rendered by the use of capital goods imported in terms of this notification. The export
obligation shall be over and above the average level of exports achieved by the Common Service
provider or the specific user in the preceding three licensing years for the same and similar
similar products.
good(s) manufactured or service(s) provided by the Common Service provider or the specific
user or his group company or managed hotel, which has the EPCG authorization subject to the
condition that in such cases, additional export obligation imposed shall be over and above the
average exports achieved by the Common Service provider or the specific user or his group
company or managed hotel in preceding three years for both the original and the substitute
product(s) or service(s) :
poultry, sericulture, carpet, coir and jute the Common Service provider or the specific user shall
not be required to maintain the average level of exports :
Provided further that in case of export of goods relating to aquaculture(including fisheries), the Common Service provider or the specific user shall not be required to maintain the
average level of exports subject to the condition that EPCG authorization has been obtained for
goods other than fishing trawlers, boats, ships and other similar items.
before five years from the date of imports, under intimation to Regional Authority and jurisdictional Central Excise Authority :
Provided also that the exports made to such countries as notified by the Director General of Foreign Trade, shall not be counted for fixing average level of exports.
1209
Provided also that in the case of authorisations issued on or after the 5th June, 2012 for
exports by users of the common service, to be counted towards fulfilment of export obligation of
Common Service the respective shipping bills of the users of common service shall contain the
EPCG Authorization details of the Common Service provider and concerned Regional Authority
must be informed about the details of the users prior to such export.
(2)
freely convertible currency. However, the following categories of supplies, shall also be counted
(a)
(i)
(ii)
(iii)
(iv)
(v)
supply of goods to mega power projects as provided in sub-clause (ii) of clause (f)
of para 8.2 of Foreign Trade Policy;
(vi)
clause (j) of para 8.2 of Foreign Trade Policy;
(b)
exchange;
(c)
Royalty payments received in freely convertible currency and foreign exchange received for Research and Development (R&D) services; and
(d)
GENERAL EXEMPTION NO. 98M
1210
4.
from time to time;
5.
6.
Excise Act, 1944 (1 of 1944).
7.
Towns of Export Excellence(TEE) means a selected town producing goods of Rs.750
Table
________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________
(1)
(2)
________________________________________________________________________________________________________________________
1.
hand capital goods.
2.
Capital goods in Semi Knocked Down (SKD) / Completely Knocked Down (CKD) conditions to be assembled into capital goods by the importer.
3.
and 2 as actually imported and required for maintenance of capital goods so imported, assembled, or manufactured.
4.
________________________________________________________________________________________________________________________
GENERAL EXEMPTION NO.98M

40/12, 42/12, 50/12, 3/13, 4/13]
(ii)
1211
2.
namely :(1)
that the goods are imported for export of engineering and electronic products, basic
chemicals and pharmaceuticals, apparels and textiles, plastics, handicrafts,chemicals and allied
products, leather and leather products, paper and paperboard and articles thereof, ceramic products, refractories, glass and glassware, rubber and articles thereof, plywood and allied products,
marine products, sports goods and toys and are other than those required for export of products
covered under following chapters or headings of the First Schedule to the Customs Tariff Act,
1975 (51 of 1975), namely:Chapters 1,2, 4, 5 (except handicrafts), 6 to 24, 25 to 27, 31, 43, 44 (except plywood and allied
products), 45,47,68 (except handicrafts), 71,81 (metals in primary and intermediate forms
only),89,93,97(except handicrafts),98; headings 4011 to 4013, 7401 to 7406, 7501 to 7504, 7601 to
7603, 7801, 7802, 7901 to 7903, 8001, 8002 and 8401.
(2)
Promotion Capital Goods (EPCG) Scheme in terms of Chapter 5 of the Foreign Trade Policy
permitting import of goods at zero customs duty and the said authorization is produced for debit
by the proper officer of customs at the time of clearance:
period of the authorization shall be deemed to be the period permitted for fulfilment of the export
obligation in full :
been imported.
(3)
that the importer is not currently availing any benefits under Technology Upgradation
Fund Scheme (TUFS) administered by Ministry of Textiles, Government of India.
Provided that this condition shall not be applicable where the benefit under TUFS has
been obtained but exact line of business in TUFS is different from the line of business under
EPCG or where benefits availed under TUFS are refunded, with applicable interest, before availing zero duty EPCG Authorization.
(4)
that the importer is not issued, in the year of issuance of zero duty EPCG authorization,
the duty credit scrips under SHIS scheme under para 3.16 of the Foreign Trade Policy. provided
that this condition shall not be applicable where already availed SHIS benefit that is unutilized is
surrendered or where benefits availed under SHIS that is utilized is refunded, with applicable
interest, before availing zero duty EPCG authorization. SHIS scrips which are surrendered or
benefit refunded or not issuedin a particular year for the reason that zero duty EPCG authorization
has been issued in that year shall not be issued in future years also.
(5)
that the authorization for annual requirement shall indicate export product to be exported under the authorization. The authorization holder shall submit a Nexus Certificate from an
independent Chartered Engineer (CEC) in the format specified in Appendix 32A of HBP (vol. I)
bill of entry, within thirty days from the date of import of the Capital Goods.
1212
(6)
other manner till export obligation is complete.
(7)
that the importer executes a bond in such form and for such sum and with such surety or
security as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner of Customs binding himself to comply with all the conditions of this notification as well as
to fulfill export obligation on Free On Board (FOB) basis equivalent to six times the duty saved on
the goods imported as may be specified on the authorization, or for such higher sum as may be
fixed or endorsed by the Licensing Authority or Regional Authority in terms of Para 5.10 of the
Handbook of Procedures Vol I, issued under para 2.4 of the Foreign Trade Policy, within a period
of six years from the date of issue of Authorization, in the following proportions, namely :________________________________________________________________________________________________________________________
S.No.
________________________________________________________________________________________________________________________
(1)
(2)
(3)
________________________________________________________________________________________________________________________
1.
50%
2.
50%
________________________________________________________________________________________________________________________
Provided that the export obligation shall be 75% of the normal export obligation specified above when fulfilled by export of following green technology products, namely, equipment
for solar energy decentralized and grid connected products, bio-mass gassifier, bio-mass or
waste boiler, vapour absorption chillers, waste heat boiler, waste heat recovery units, unfired heat
recovery steam generators, wind turbine, solar collector and parts thereof, water treatment plants,
wind mill and wind mill turbine or engine, other generating sets-wind powered, electrically operated vehicles -motor cars, electrically operated vehicles -lorries and trucks, electrically operated
vehicles -motor cycle and mopeds, and solar cells:
Provided further that for units located in Arunachal Pradesh, Assam, Manipur, Meghalaya,
Mizoram, Nagaland, Sikkim and Tripura, the export obligation shall be 25% of the normal export
obligation specified above.
Provided also that where a sick unit is notified by the Board for Industrial and Financial
Reconstruction (BIFR) or where a rehabilitation scheme is announced by the concerned State
Provided also that spares (including refurbished/reconditioned spares), moulds, dies,
the EPCG scheme subject to an export obligation equivalent to 50% of the normal export obligation prescribed above, to be fulfilled in 6 years reckoned from the date of issue of the Authorization, subject to the condition that the CIF value of import of the above spares etc. will be limited
to 10% of the CIF value of the plant and machinery imported under the EPCG authorization or 10%
1213
as the case may be.
Provided also that export obligation of a particular block may be set off against the excess exports
made in the said preceding block(s);
(8)
(9)
issue of authorization or within such extended period as the Deputy Commissioner of Customs or
Assistant Commissioner of Customs may allow, evidence to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs showing the extent of export obligation fulfilled, and where the export obligation of any particular block is not fulfilled in terms of
the preceding condition, the importer shall within three months from the expiry of the said block
pay duties of customs equal to an amount which bears the same proportion to the duties leviable
on the goods, but for the exemption contained herein, which the unfulfilled portion of the export
(10)
(6) (over and above 100% of the average export obligation) within half of the period specified for
export obligation as mentioned in condition (6), his balance export obligation shall be condoned
and he shall be treated to have fulfilled the entire export obligation;
(11)
Provided further that if the importer is not registered with central excise, he may produce
the said certificate of installation and usage issued by an independent Chartered Engineer :
Provided further that in the case of manufacturer exporter and merchant exporter having
supporting manufacturer(s) or vendor(s), the capital goods may be installed at the factory or
premises of such other person whose name and address are endorsed on the authorization
referred to in condition (2) and also on the shipping bills and where the bond for full difference of
duty, if necessary, in terms of condition (6) with or without a bank guarantee, as the case may be,
is executed by the importer and such other person binding themselves jointly and severally to
fulfill the export obligation and all other conditions of this notification and to pay duty with
interest at the rate of 15% per annum in case of default :
(12)
Kakinada, Kandla, Kolkata, Krishnapatnam and Ennore (Tamil Nadu) and Karaikal (Union terri-
1214
tory of Puducherry), Magdalla, Mangalore, Marmagoa, Muldwarka, Mumbai,

Nadu), Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu) and Marripalem Village in Taluk
of Edlapadu, District Guntur or through the Land Customs Station at Agartala, Amritsar Rail
Cargo, Attari Road, Changrabandha, Dawki, Ghojadanga, Hilli, Jogbani, Mahadipur, Nepalganj
Road, Nautanva (Sonauli), Petrapole, Ranaghat, Raxaul, Singhabad and Sutarkhandi or a Special
Economic Zone notified under section 4 of the Special Economic Zones Act, 2005 (28 of 2005):
jurisdiction.
(13)
Provided that in respect of sick units referred to in the first proviso to condition (6), extension of
overall period of export obligation shall not be allowed :
3.
Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, to be the
same as the goods which were imported.
4.
This notification, for import of goods specified at Serial Nos.1 and 2 of the said table
shall have effect upto 31st December, 2013.
Explanation - For the purpose of this notification,1.
Authorization includes Authorization for Annual Requirement.
1A.
1215
Trade Policy;
2.
Export obligation, (1)
terms of this notification. The export obligation shall be over and above the average level of
exports achieved by the importer in the preceding three licensing years for the same and similar
similar products.
poultry, sericulture, carpet, coir and jute the importer shall not be required to maintain the average
level of exports :
Provided further that in case of export of goods relating to aquaculture(including fisheries), the importer shall not be required to maintain the average level of exports subject to the
condition that EPCG authorization has been obtained for goods other than fishing trawlers,
boats, ships and other similar items.
Provided also that the exports made to such countries as notified by the Director General of Foreign Trade, shall not be counted for fixing average level of exports:
(2)
(a)
(i)
(ii)
(iii) supply of goods to projects financed by multilateral or bilateral agencies or Funds as notified
by Department of Economic Affairs (DEA), Ministry of Finance (MOF) under International Competitive Bidding (ICB) in accordance with procedures of those agencies or Funds, where legal
agreements provide for tender evaluation without including customs duty; supply and installation of goods and equipments (single responsibility of turnkey contracts) to projects financed by
multilateral or bilateral agencies or Funds as notified by DEA, MOF under ICB, in accordance
GENERAL EXEMPTION NO. 98N
1216
with procedures of those agencies/Funds, where bids may have been invited and evaluated on
the basis of Delivery Duty Paid (DDP) prices for goods manufactured abroad;
(iv)
(v)
para 8.2 of Foreign Trade Policy;
(vi)
clause (j) of para 8.2 of Foreign Trade Policy;
(b)
exchange;
(c)
Royalty payments received in freely convertible currency and foreign exchange received for Research & Development (R&D) services; and
(d)
3.
from time to time;
4.
5.
Excise Act, 1944 (1 of 1944).
Table
________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________
(1)
(2)
________________________________________________________________________________________________________________________
1.
hand capital goods.
2.
3.
4.
________________________________________________________________________________________________________________________
GENERAL EXEMPTION NO.98N

42/12, 50/12, 3/13, 4/13]
1217
(ii) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff
Act, when specifically claimed by the importer.
2.
namely :(1) that the goods imported are covered by a valid authorization issued under the Export Promotion Capital Goods (EPCG) Scheme in terms of Chapter 5 of the Foreigen Trade Policy permitting
import of goods at the rate of three percent duty and the said authorization is produced for debit
by the proper officer of customs at the time of clearance :
the authorization shall be deemed to be the period permitted for fulfillment of the export obligation
in full :
Provided further that the import of motor cars, sports utility vehicles or all purpose vehicles shall
be allowed only to hotels, travel agents, tour operators or tour transport operators and companies owning or operating golf resorts, subject to the condition that,(i)
the total foreign exchange earning from hotel, travel and tourism and golf tourism sectors in current and preceding three licensing years is rupees one crore fifty lakhs or more;
(ii)
the duty saved amount on all EPCG authorizations issued in a licensing year for import
of motor cars, sports utility vehicles or all purpose vehicles shall not exceed 50% of average
foreign exchange earnings from hotel, travel and tourism and golf tourism sectors in preceding
three licensing years; and
(iii)
the vehicles imported shall be so registered that the vehicle is used for tourist purpose
only and a copy of the registration certificate shall be submitted to the concerned Customs
authorities as a confirmation of import of vehicle within six months from the date of import:
Provided also that the benefit of import of capital goods at concessional duty under this notification for creation of modern infrastructure shall be extended only to such retailers who have a
minimum area of 1000 square metres.
been imported.
(2)
that the authorization for annual requirement shall indicate export product to be exported under the authorization. The authorization holder shall submit a Nexus Certificate from an
independent Chartered Engineer (CEC) in the format specified in Appendix 32A of HBP (vol. I)
1218
bill of entry, within thirty days from the date of import of the Capital Goods.
(3)
(4)
that the importer executes a bond in such form and for such sum and with such surety or
security as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner of Customs binding himself to comply with all the conditions of this notification as well as
to fulfill export obligation on FOB basis equivalent to eight times the duty saved on the goods
imported as may be specified on the authorization, or for such higher sum as may be fixed or
endorsed by the Licensing Authority or Regional Authority in terms of Para 5.10 of the Handbook of Procedures Vol I, issued under para 2.4 of the Foreign Trade Policy, within a period of
eight years from the date of issue of Authorization, in the following proportions, namely :________________________________________________________________________________________________________________________
S.No.
________________________________________________________________________________________________________________________
(1)
(2)
(3)
________________________________________________________________________________________________________________________
1.
50%
2.
50%
________________________________________________________________________________________________________________________
Provided that the export obligation shall be 75% of the normal export obligation specified
above when fulfilled by export of following green technology products, namely, equipment for
solar energy decentralized and grid connected products, bio-mass gassifier, bio-mass or waste
boiler, vapour absorption chillers, waste heat boiler, waste heat recovery units, unfired heat
recovery steam generators, wind turbine, solar collector and parts thereof, water treatment plants,
wind mill and wind mill turbine or engine, other generating sets - wind powered, electrically
operated vehicles - motor cars, electrically operated vehicles-lorries and trucks, electrically operated vehicles - motor cycle and mopeds, and solar cells:
Provided further that for units located in Arunachal Pradesh, Assam, Manipur, Meghalaya,
Mizoram, Nagaland, Sikkim and Tripura, the export obligation shall be 25% of the normal export
obligation specified above:
Provided also that where the duty saved is not less than rupees one hundred crores, or where the
authorization is issued to units in the agri export zone as may be notified by the licensing
years from the date of issue of authorization in the following proportions, namely :________________________________________________________________________________________________________________________
S.No.
________________________________________________________________________________________________________________________
(1)
(2)
(3)
________________________________________________________________________________________________________________________
1.
50%
2.
50%
________________________________________________________________________________________________________________________
Reconstruction(BIFR) or where a rehabilitation scheme is announced by the concerned State
1219
Provided also that where the capital goods are imported by agro units and units in tiny and
cottage sector, the export obligation shall be fixed equivalent to six times the duty saved on the
goods imported as may be specified on the authrization, or for such higher sum as may be fixed by
the licensing authority, within a period of twelve years from the date of issue of the authorization :
Provided also that where the capital goods are imported for technological upgradation as per
conditions specified in Para 5.8 of the Foreign Trade Policy or by small scale industry units as
defined in paragraph 5.2 of the Foreign Trade Policy, as the case may be, the export obligation
shall be fixed equivalent to six times the duty saved on the goods imported as may be specified on
the authorization, or for such higher sum as may be fixed by the Licensing Authority or Regional
Authority, within a period of eight years from the date of issue of authorization subject to the
further condition that in the case of Small Scale Industry (SSI) units the landed Cost Insurance
Freight (CIF) value of such imported capital goods under the scheme shall not exceed rupees fifty
lakhs and total investment in plant and machinery after such imports shall not exceed the SSI limit :
Provided also that spares (including refurbished or reconditioned spares), moulds, dies,
the EPCG scheme subject to an export obligation equivalent to 50% of the normal export obligation specified above, to be fulfilled in 8 years reckoned from the date of issue of the Authorization,
subject to the condition that the CIF value of import of the said spares etc. shall be limited to 10%
of the CIF value of the plant and machinery imported under the EPCG authorization or 10% of the
book value of the plant and machinery imported earlier otherwise than under EPCG Scheme, as
the case may be.
(5)
(6)
issue of authorization or within such extended period as the Deputy Commissioner of Customs or
Assistant Commissioner of Customs may allow, evidence to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs showing the extent of export obligation fulfilled, and where the export obligation of any particular block is not fulfilled in terms of
the preceding condition, the importer shall within three months from the expiry of the said block
pay duties of customs equal to an amount which bears the same proportion to the duties leviable
on the goods, but for the exemption contained herein, which the unfulfilled portion of the export
(7)
1220
(3) (over and above 100% of the average export obligation) within half of the period specified for
export obligation as mentioned in condition (3), his balance export obligation shall be condoned
and he shall be treated to have fulfilled the entire export obligation;
(8)
Provided further that if the importer is not registered with central excise or if he is a
service provider, as the case may be, he may produce the said certificate of installation and usage
issued by an independent Chartered Engineer :
Provided further that in the case of,(i)
vendor(s);
(ii)
products; and
(iii)
and address are endorsed on the authorization referred to in condition (1) and also on the
shipping bills and where the bond for full difference of duty, if necessary, in terms of condition (3)
with or without a bank guarantee, as the case may be, is executed by the importer and such other
person binding themselves jointly and severally to fulfill the export obligation and all other
conditions of this notification and to pay duty with interest at the rate of 15% per annum in case
of default :
jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, subject to the condition that the importer shall maintain accurate record
of such movement;
(9)
(Amausi), Mumbai, Nagpur, Rajasansi (Amritsar), Srinagar,Trivandrum, Varanasi and
1221
Nadu), Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu) or through the Land Customs
Station at Agartala, Amritsar Rail Cargo, Attari Road, Changrabandha, Dawki, Ghojadanga, Hilli,
Jogbani, Mahadipur, Nepalganj Road, Nautanva (Sonauli), Petrapole, Ranaghat, Raxaul, Singhabad
and Sutarkhandi or a Special Economic Zone notified under section 4 of the Special Economic
Zones Act, 2005 (28 of 2005):
jurisdiction.
(10)
Provided that in respect of sick units referred to in the second proviso to condition (3),
extension of overall period of export obligation shall not be allowed :
period of export obligation upto a period of further two years if the authorization holder pays fifty
percent differential duty on the unfulfilled portion of export obligation and agrees to fulfill other
conditions as may be specified by the Regional Authority for this purpose;
3.
Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, to
be the same as the goods which were imported.
Authorization includes Authorization for Annual Requirement.
1A.
Trade Policy;
2.
1222
(1)
terms of this notification. The export obligation shall be over and above the average level of
exports achieved by the importer in the preceding three licensing years for the same and similar
similar products.
poultry, sericulture, carpet, coir and jute the importer shall not be required to maintain the average
level of exports :
Provided further that in case of export of goods relating to aquaculture(including fisheries), the importer shall not be required to maintain the average level of exports subject to the
condition that EPCG authorization has been obtained for goods other than fishing trawlers,
boats, ships and other similar items.
Provided also that the exports made to such countries as notified by the Director General
of Foreign Trade, shall not be counted for fixing average level of exports
(2)
(a)
(i)
(ii)
(iii)
1223
(iv)
(v)
para 8.2 of Foreign Trade Policy;
(vi)
Supply of goods to nuclear power projects through competitive bidding as provided
in clause (j) of para 8.2 of Foreign Trade Policy;
(b)
exchange;
(c)
Royalty payments received in freely convertible currency and foreign exchange received for Research & Development (R&D) services; and
(d)
3.
from time to time;
4.
5.
Excise Act, 1944 (1 of 1944).
Table
________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________
(1)
(2)
________________________________________________________________________________________________________________________
1.
hand capital goods.
2.
3.
4.
GENERAL EXEMPTION NO. 98O
1224
5.
Motor cars, sports utility vehicles/all purpose vehicles.
________________________________________________________________________________________________________________________
GENERAL EXEMPTION NO.98O

Exemption to goods when imported into India against a duty credit scrip issued under the Status
Holders Incentive Scheme in accordance with paragraph 3.16 of the Foreign Trade Policy:
37/12, 40/12, 42/12, 44/12, 50/12, 4/13]
so to do, hereby exempts (i) capital goods; and
(ii) components and spares and parts, for capital goods imported earlier,
when imported into India against a duty credit scrip issued under the Status Holders Incentive
Scheme in accordance with paragraph 3.16 of the Foreign Trade Policy (hereinafter referred to as
the said scrip),
1.
2.
subject to the following conditions, namely :(1)
that the said scrip has been issued by the licensing Authority to a status holder against
exports of the products of the sectors, namely, leather (excluding finished leather), textiles and
jute , handicrafts, engineering (excluding iron and steel, non-ferrous metals in primary or intermediate forms, automobiles and two-wheelers, nuclear reactors and parts and ships,boats and
floating structures), plastic and basic chemicals (excluding pharma products) made during 200910, 2010-11, 2011-12 or 2012-13 or against exports of the products mentioned below made during
2010-11, 2011-12 or 2012-13 namely:(a)
the following chemical and allied products (other than bulk minerals, granite or stones,
processed minerals, cement, clinkers and asbestos):(i) rubber products covered under headings 4001 to 4010 and 4014 to 4017 of the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(ii) paints, varnishes and allied products covered under headings 3208, 3209 and
3210 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(iii) glass and glassware covered under Chapter 70 of the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975);
(iv) plywood and allied products covered under Chapter 44 of the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975);
(v) ceramics or refractories covered under Chapter 69 of the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975);
(vi) paper, paper boards and paper products covered under Chapter 48 of the First
(vii) books, publications and printings covered under Chapter 49 of the First
1225

(viii) animal by-products covered under headings 35030030,05069099, 05079010,
05079020, 05079050, 23011010, 23011090, 96062910, and 96063010 of the First
(ix) ossein and gelatine covered under headings 05061039 and 35030020 of the First
(x) graphite products covered under headings 3801, 85451100 and 85451900 and
explosives covered under headings 3601, 3602 and 3603 of the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975);
(xi) products covered under headings 3201, 32029010, 32030010, 3604, 3605, &
38021000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(b)
electronic products.
(c)
sports goods and toys covered under Chapter 95 and headings 420321, 650610 of the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(d)
following engineering products covered under Chapter 72 of the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975):(i)
(ii)
(iii)
iron and steel

pipes and tubes
ferro alloys
Provided that the exports specified in the Table annexed to the notification shall not be
considered for computation of entitlement under the scheme.
Provided that the exports of the products of the above said sectors, made during 200910 and 2010-11 shall only be considered for entitlement under the scheme:
(2)
Provided further that the said scrip has not been issued in violation of the condition
contained in Para 2(4) of notification No. 102/09-Cus dated the 11th September, 2009 pertaining to
Zero Duty EPCG scheme or Para 2(5) of notification No.101/09-Cus. dated the 11th September,
2009 pertaining to Zero Duty EPCG scheme for Common Service Providers, as the case may be.
Provided further that, the exports specified in the Table annexed to the notification shall
not be considered for computation of entitlement under the scheme;
(3)
clearance for debit of the duties leviable on the goods and the proper officer of customs taking
into account the debits already made under this exemption and debits made under the notification
No. 33 of 2012-Central Excise, dated the 9th July, 2012, shall debit the duties leviable on the
goods, but for this exemption;
(4)
that the said scrip shall be non-transferable and shall be used for import of capital goods
relating to the sectors specified in condition (1):
Provided that the capital goods specified in appendix 37B of the Hand Book of Procedures
volume 1 shall not be allowed for import:
Provided further that the import of components and spares and parts against the said scrip
1226
shall be allowed only (i) in respect of capital goods imported earlier,

(ii) in respect of capital goods imported relating to the sectors specified in condition (1), and
(iii) upto ten per cent. of the duty credit amount in the said scrip originally issued:
Provided also that the said scrip shall be transferable amongst the status holders subject to
the condition that the transferee status holder is a manufacturer and such transfer is endorsed by
the Regional Authority, during the period of validity of the said scrip, mentioning the sectors
for which the transferee has manufacturing facility and for which the transfer is granted:
Provided also that upon such transfer, the validity of the said scrip shall remain unchanged.
(5)
that the capital goods imported against the said scrip shall be subject to actual user
condition and the importer at the time of clearance of the said capital goods, shall furnish an
undertaking to this effect to the Deputy Commissioner of Customs or Assistant Commissioner of
Customs, as the case may be, that in case of non compliance of the said condition, he shall pay on
demand an amount equal to the duty leviable, but for the exemption contained herein together
with interest at the rate of fifteen percent per annum from the date of clearance of the said
materials;
(5A)
that the components and spares and parts, for capital goods imported earlier, imported
against the said scrip shall be meant for use in the capital goods already imported and subject to
actual user condition and the importer at the time of clearance of the said components and spares
and parts, shall furnish an undertaking to this effect to the Deputy Commissioner of Customs
or Assistant Commissioner of Customs, as the case may be, that in case of non compliance of the
said condition, he shall pay on demand an amount equal to the duty leviable, but for the exemption contained herein together with interest at the rate of fifteen percent. per annum from the date
of clearance of the said materials.
(6)
Kakinada, Kandla, Kolkata, Krishnapatnam and Ennore (Tamil Nadu) and Karaikal (Union
territory of Puducherry), Magdalla, Mangalore, Marmagoa, Muldwarka, Mumbai, Mundhra,
Nagapattinam, Nhava Sheva, Okha, Paradeep, Pipavav, Porbander, Sikka, Tuticorin, Visakhapatnam
and Vadinar or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Chennai,
Cochin, Coimbatore, Dabolim (Goa), Delhi, Hyderabad, Indore, Jaipur, Kolkata, Lucknow (Amausi),
Mumbai, Nagpur, Rajasansi (Amritsar), Srinagar, Trivandrum , Varanasi and Visakhapatnam or
through any of the Inland Container Depots at Agra, Ahmedabad, Anaparthy (Andhra Pradesh),
Babarpur, Bangalore, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal, Chheharata (Amritsar),
Coimbatore, Dadri, Dappar (Dera Bassi), Daulatabad (Wanjarwadi and Maliwada), Delhi, Dighi
(Pune), Durgapur (Export Promotion Industrial Park), Faridabad, Garhi Harsaru, Gauhati, Marripalem
Village in Taluk of Edlapadu, District Guntur and Tondiarpet (TNPM), Chennai and Irungattukottai,
SIPCOT IndustrialPark, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, Tamil
Nadu, Hyderabad, Jaipur, Jallandhar, Jamshedpur, Jodhpur, Kanpur, Karur, Kota, Kundli, Loni
(District Ghaziabad), Ludhiana, Madurai, Malanpur, Mandideep (District Raisen), Miraj,
Moradabad, Nagpur, Nasik, Pimpri (Pune), Pitampur (Indore), Pondicherry, Raipur, Rewari,
Rudrapur(Nainital), Salem, Singanalur, Surat, Surajpur, Tirupur, Tuticorin, Udaipur, Vadodara,
Varanasi, , Waluj (Aurangabad) Talegoan (District Pune), Dhannad Rau (District Indore), Kheda
(Pithampur, District Dhar), Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu),
Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu) (Tamil Nadu) and Marripalem Village in
GENERAL EXEMPTION NO. 98 O
1227
Taluk of Edlapadu, District Guntur or through the Land Customs Station at Agartala, Amritsar Rail
Cargo, Attari Road, Changrabandha, Dawki, Ghojadanga, Hilli, Jogbani, Mahadipur, Nepalganj
Road, Nautanva (Sonauli), Petrapole, Ranaghat, Raxaul, Singhabad and Sutarkhandi or a Special
Economic Zone notified under section 4 of the Special Economic Zones Act, 2005 (28 of 2005):
Provided that the Commissioner of Customs may with in the jurisdiction , by special
order, or by a Public Notice, and subject to such conditions as may be specified by him, permits
import and export from any other seaport/airport/inland container depot or through any land
customs station;
(7)
exemption from the said duty for the purpose of calculation of the said additional duty of customs;
(8)
that the importer shall be entitled to avail of the drawback or CENVAT credit of additional duty leviable under section 3 of the said Customs Tariff Act against the amount debited in
the said scrip.
Table
________________________________________________________________________________________________________________________
S.No. Description
________________________________________________________________________________________________________________________
(1)
(2)
________________________________________________________________________________________________________________________
1.
EOUs / EHTPs / BTPs who are availing direct tax benefits or exemption
2.
Export of imported goods covered under para 2.35 of the FTP .
3.
Exports through transhipment, meaning thereby that exports originating in third coun
try but transhipped through India
4.
Deemed exports
5
Exports made by Special Economic Zone units or Special Economic Zone products
exported through Domestic Tariff Area units
6
Export of items, which are restricted or prohibited for export under Schedule-2 of Export
Policy in ITC (HS).
7
The exports made by the Status Holders during a particular year, if benefits are availed
under Technology Upgradation Fund scheme (TUFS) of Ministry of Textiles in that
year.
________________________________________________________________________________________________________________________
Capital goods means any plant, machinery, equipment or accessories required for
manufacture or production, either directly or indirectly, of goods or for rendering services, including those required for replacement, modernization, technological up gradation or expansion. It
also includes packaging machinery and equipment, refractories for initial lining, refrigeration
equipment, power generating sets, machine tools, catalysts for initial charge, equipment and
instruments for testing, research and development, quality and pollution control. Capital goods
may be for use in manufacturing, mining, agriculture, aquaculture, animal husbandry, floriculture,
horticulture, pisciculture, poultry, sericulture and viticulture as well as for use in services sector.
(ia)
Component means one of the parts of a sub-assembly or assembly of which a manu-
GENERAL EXEMPTION NO. 98P
1228
factured product is made up and into which it may be resolved and it includes an accessory or
attachment to another component.
(ib)
Spares means a part or a sub-assembly or assembly for substitution, that is ready to
replace an identical or similar part or sub-assembly or assembly and it includes a component or an
accessory.
(ic)
Part means an element of a sub-assembly or assembly not normally useful by itself,
and not amenable to further disassembly for maintenance purposes which may be a component,
spare or an accessory.
(ii)
Government of India in the Ministry of Commerce and Industry vide notification No.01/2009-14,
dated the 27th August, 2009, as amended from time to time.
(iii)
Licensing Authority or Regional Authority " means the Director General of Foreign
GENERAL EXEMPTION NO.98P

Exemption to goods when imported into India, from whole of the duty of customs leviable thereon
under the First Schedule to the Customs Tariff Act, 1975 :
50/12, 4/13]
into India, from whole of the duty of customs leviable thereon under the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty, safeguard duty
and anti-dumping duty leviable thereon respectively under sections 3, 8B and 9A of the said
Customs Tariff Act, except to the extent specified in para 2 to this notification, subject to the
following conditions, namely:(i)
that the importer has been granted Advance Authorisation for deemed export by the
Regional Authority in terms of Paragraph 4.1.3(iii) of the Foreign Trade Policy permitting import of
the said materials (hereinafter referred to as the said authorisation);
(ii)
that the said authorisation is produced before the proper officer of customs at the time
of clearance for debit;
(iii)
(iv)
that the said authorisation contains endorsements specifying, inter alia,(a)
the description, quantity and value of materials allowed to be imported under

the said authorisation; and
(b)
that in respect of imports made before the discharge of export obligation, the importer at
1229
the time of clearance of the imported materials executes a bond with such surety or security, in
Assistant Commissioner of Customs, as the case may be, binding himself to pay on demand an
amount equal to the duty leviable, but for the exemption contained herein, on the imported
materials in respect of which the conditions specified in this notification are not complied with,
together with interest at the rate of fifteen percent per annum from the date of clearance of the said
materials;
(v)
that in respect of imports made after the discharge of export obligation, if facility under
rule 18 or sub-rule (2) of rule 19 of the Central Excise Rules, 2002 or the CENVAT Credit under
CENVAT Credit Rules, 2004 has been availed, then the importer shall, at the time of clearance of
the imported materials furnish a bond to the Deputy Commissioner of Customs or Assistant
Commissioner of Customs, as the case may be, binding himself, to use the imported materials in
his factory or in the factory of his supporting manufacturer for the manufacture of dutiable goods
and to submit a certificate, from the jurisdictional Central Excise officer or from a specified chartered accountant within six months from the date of clearance of the said materials, that the
imported materials have been so used:
Provided further that if the importer pays additional duty of customs leviable on the imported
materials but for the exemption contained herein, then the imported materials may be cleared
without furnishing a bond specified in this condition and the additional duty of customs so paid
shall be eligible for availing CENVAT Credit under the CENVAT Credit Rules, 2004;
(vi)
that in respect of imports made after the discharge of export obligation, and if facility
under rule 18 or sub-rule 2 of rule 19 of the Central Excise Rules, 2002 or the CENVAT credit under
CENVAT Credit Rules, 2004 has not been availed and the importer furnishes proof to this effect to
the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of
Customs, as the case may be, then the imported materials may be cleared without furnishing a
bond specified in condition (v);
(vii)
Kakinada, Kandla, Kolkata, Krishnapatnam and Ennore (Tamil Nadu) and Karaikal (Union
territory of Puducherry), Magdalla, Mangalore, Marmagoa, Muldwarka, Mumbai,
(Amausi), Mumbai, Nagpur, Rajasansi (Amritsar), Srinagar, Trivandrum, Varanasi and
1230
Vadodara, Varanasi, , Waluj (Aurangabad) Talegoan (District Pune), Dhannad Rau (District
Indore), Kheda (Pithampur, District Dhar), Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur
(Tamil Nadu), Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu) (Tamil Nadu) and
Marripalem Village in Taluk of Edlapadu, District Guntur or through the Land Customs Station at
Agartala, Amritsar Rail Cargo, Attari Road, Changrabandha, Dawki, Ghojadanga, Hilli, Jogbani,
Mahadipur, Nepalganj Road, Nautanva (Sonauli), Petrapole, Ranaghat, Raxaul, Singhabad and
Sutarkhandi or a Special Economic Zone notified under section 4 of the Special Economic Zones
Act, 2005 (28 of 2005):
Provided that the Commissioner of Customs may within the jurisdiction , by special
order, or by a public notice, and subject to such conditions as may be specified by him, permit
import and export from any other seaport/airport/inland container depot or through any land
customs station;
(viii)
that the export obligation as specified in the said authorization (both in value and
quantity terms) is discharged within the period specified in the said authorization or within such
extended period as may be granted by the Regional Authority by supplying final goods manufactured in India which are specified in the said authorization;
goods to the satisfaction of the said Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, within a period of sixty days from the expiry of the period
allowed for fulfilment of obligation or within such extended period as the Deputy Commissioner
of Customs or Assistant Commissioner of Customs, as the case may be, may allow;
(x)
that the said authorisation shall not be transferred and the said materials shall not be
transferred or sold :
Provided that the said materials may be transferred to a job worker for processing
subject to complying with the conditions specified in the relevant Central Excise notifications
permitting transfer of materials for job work:
Provided further that no such transfer for purposes of job work shall be effected to the
units located in areas eligible for area based exemptions from the levy of excise duty in terms of
notification Nos. 49/03-CE and 50/03-CE both dated 10th June,2003, 32/99-CE dated 8th July,1999,
33/99-CE dated 8th July,1999, 8/04-CE dated 21stJanuary,2004, 20/07-CE dated 25th April,2007,56/
02-CE dated 14th November, 2002,57/02-CE dated 14th November,2002, 71/03-CE dated 9th September,2003, 56/03-CE dated 25th June,2003 and 39/01-CE dated 31st July, 2001;
(xi)
that components and parts, required for manufacture of final goods which are wholly
exempted from payment of excise duty when removed from the factory of production, may be
taken directly from the port of import to the project site as per the procedures and limitations, if
any, laid down by the Board in this regard subject to the condition that description and quantity
of such components and parts and the address of the site have been specified in the said
authorization.
2.
The exemption from safeguard duty and anti-dumping duty shall not be available in
respect of materials required for final goods specified in paragraph 1 which are covered under
sub-clauses (a), (b), (c), (i) and (j) of clause (iii) of the explanation to this notification.
3.
The materials required for the manufacture of the final goods, when imported into India
1231
and supplied to Export Oriented Unit, Electronic Hardware Technology Park and Software Technology Park, shall be exempted from the whole of the duty of customs leviable thereon, under the
First Schedule to the said Customs Tariff Act and from the whole of additional duty, safeguard
duty and anti-dumping duty leviable thereon, respectively, under sections 3, 8B and 9A of the
said Customs Tariff Act subject to the conditions mentioned in Paragraph 1.
Explanation, For the purposes of this notification,(i)
(ii)
Electronic Hardware Technology Parks, Export Oriented Units and Software Technology Parks have the same meaning as assigned to them in paragraph 9.23, 9.24 and 9.60 of the
Foreign Trade Policy respectively;
(iii)
Final goods means (a)
supply of goods against the Advance Authorisation scheme or the Advance

Authorisation for Annual Requirement or the Duty Free Import Authorisation
Scheme or the Duty Free Replenishment Certificate under the Duty Exemption/
Remission Scheme;
(b)
supply of goods made to Export Oriented Units or Software Technology Parks

or Electronic Hardware Technology Parks ;
(c)
supply of goods to the holders of licence under Chapter 5 of the Foreign Trade
Policy;
(d)
supply of goods made to projects financed by multilateral or bilateral Agencies

or funds as notified by the Government of India in the Ministry of Finance
(Department of Economic Affairs) under the International Competitive Bidding
in accordance with the procedures of those Agencies or funds where the
agreement provides for tender evaluation without including the duties of customs;
(e)
supply and installation of goods and equipment (single responsibility of turnkey contracts) to projects financed by multilateral or bilateral agencies or funds
as notified by the Government of India in the Ministry of Finance (Department
of Economic Affairs) under international competitive bidding in accordance
with the procedures of those agencies or funds, where the bids have been
invited and evaluated on the basis of Delivered Duty Paid (DDP) prices for the
goods manufactured abroad;
(f)
supply of capital goods either in assembled or unassembled or disassembled

condition including plant, machinery, accessories, tools, dies and such other
goods used for installation purposes till the stage of commercial production
and spares to the extent of ten per cent. of the Free on Rail value of such capital
goods for fertilizer plants where such supplies are made after following the
procedure of International Competitive Bidding without including the duties
of customs;
1232
(g)
supply of goods to any project or purpose in respect of which the Government

of India in the Ministry of Finance, by notification, permits the import of such
goods at Zero duty of customs and where such supplies are made after following the procedure of International Competitive Bidding without including the
duties of customs;
(h)
supply of goods to power and refinery projects not covered under sub-clause
(g) where such supplies are made after following the procedure of International
Competitive Bidding without including the duties of customs;
(i)
supply of Marine Freight Containers by Export Oriented Units namely, Domestic freight containers manufacturers where such containers are exported out of
India within a period of six months or such further period as may be permitted
by the Deputy Commissioner of Customs or the Assistant Commissioner of
Customs, as the case may be;
(j)
supply of goods made to projects funded by United Nation Agencies;
(k)
supply of goods to nuclear power projects where such supply is made after
following the procedure of Competitive Bidding;
(iv)
(v)
authorized by him to grant a licence under the said Act;
(vi)
Materials means -
(a)
raw materials, components, intermediates, consumables, catalysts and parts which are
required for manufacture of final goods;
(b)
mandatory spares within a value limit of ten per cent. of the value of the licence which
are required to be exported along with the final goods;
(c)
fuel required for manufacture of final goods;
(d)
packaging materials required for packing of final goods;
(vii)
Regional Authority has the same meaning as assigned to it in paragraph 9.49.1 of the
Foreign Trade Policy; and
(viii)
who certifies the importers financial records under the Companies Act, 1956 (1 of 1956) or the
Income Tax Act, 1961 ( 43 of 1961) or the Sales Tax or the Value Added Tax laws of the State
Government.
GENERAL EXEMPTION NO. 98Q
1233
GENERAL EXEMPTION NO.98Q

Exemption to goods when imported into India from Bangladesh:
[Notifn. No. 60/11-Cus., dt.14.7.2011]
so to do, hereby exempts the goods specified in column (2) of the Table annexed hereto when
imported into India from Bangladesh from the whole of the duty of customs leviable thereon
under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), subject to the following
conditions, namely:-(i)
the importer produces evidence to the satisfaction of the Assistant Commissioner of
Customs or Deputy Commissioner of Customs, as the case may be, that such goods have, in fact,
been locally produced in Bangladesh and are imported into India through the land route from
Balat or Kalaichar land customs station for sale in Balat or Kalaichar border haats;
(ii) this notification shall not apply to goods having an estimated total value in excess of
US$ 50, brought into India from such border haat by a person during a day;
(iii) this notification shall not be applicable to tobacco products or products containing
tobacco or alcohol.
Table
______________________________________________________________________________________________________
S. No.
______________________________________________________________________________________________________
(1)
(2)
______________________________________________________________________________________________________
1.
2.
Locally produced vegetables, food items, fruits, spices

Minor local forest produce, for example bamboo, bamboo grass and broom
stick but excluding timber
3.
Products of local cottage industry like gamcha, lungi
4.
Small locally produced agriculture household implements, for example dao,
plough, axe, spade, chisel
5.
Locally produced garments, melamine products, processed food items, fruit
juice
______________________________________________________________________________________________________
Explanation.- For the purposes of this notification, the term locally produced shall mean produce
of the concerned border district.
1234
III.
EXEMPTION NOTIFICATIONS FOR IMPORT OF GOODS AT CONCESSIONAL
RATE OF DUTY FOR MANUFACTURE OF E XCISABLE GOODS
GENERAL N.T. NOTFN. NO. 99
Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods)
Rules, 1996.
[Notfn. No.36/96-Cus. dt. 23.7.96 (NT) as amended by Notfn. Nos. 43/96 (NT), 33/98 (NT) and
12/02 (NT)].
In exercise of the powers conferred by section 156 of the Customs Act, 1962 (52 of 1962),
the Central Government hereby makes the following rules, namely :1.
Short title and commencement. - (1) these rules may be called the Customs (import of
Goods at Concessional Rate of duty for Manufacture of Excisable Goods) Rules, 1996.
(2)
They shall come into force on the First day of September, 1996.
2.
Application. - (1) These rules shall apply to an importer who intends to avail of the
benefit of an exemption notification issued under sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962) and where the benefit of such exemption is dependent upon the use of
imported goods covered by the notification for the manufacture of any excisable commodity.
(1A)
These rule shall apply only in respect of such exemption notification which
prescribes for the observance of these rules;
(2)
These rules shall also apply even if the excisable goods in or in relation to the
manufacture of which the imported goods are used are not chargeable to excise duty or are
exempted from whole of the excise duty.
3.
Registration - (1) A manufacturer intending to avail of the benefit of an exemption
notification referred to in sub-rule (1) of rule 2, shall obtain a registration from the Assistant
Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction
over his factory.
(2)
The registration shall contain particulars about the name and address of the
manufacturer, the excisable goods produced in his factory, the nature and description of imported
goods used in the manufacture of such goods.
(3)
The Assistant Commissioner of Central Excise or Deputy Commissioner of
Central Excise shall issue a certificate to the manufacturer indicating the particulars referred to in
sub-rule (2).
4.
Application by the manufacturer to obtain the benefit. - (1) A manufacturer who has
obtained a certificate referred to in sub-rule (3) of rule 3 and intends to import any goods for use
in his factory at concessional rate of duty, shall make an application to this effect to the Assistant
Commissioner of Central Excise or Deputy Commissioner of Central Excise indicating the estimated
quantity and value of such goods to be imported, particulars of the notification applicable on
such import and the port of import.
1235
(1A)
The manufacturer may, at his option, file the application specified under subrule (1) either in respect of a particular consignment or indicating his estimated requirement of
such goods for a quarter.
(2)
The manufacturer shall also give undertaking on the application that the
imported goods shall be used for the intended purpose.
(3)
The application shall be countersigned by the Assistant Commissioner of
Central Excise or Deputy Commissioner of Central Excise who shall certify therein that the
manufacturer is registered in his office and has executed a bond with surety or security to his
satisfaction in respect of end use of the imported goods in the manufacturer's factory and indicate
the particulars of such bond.
5.
Procedure to be followed by Assistant Commissioner of Customs or Deputy
Commissioner of Customs: (1) On the basis of the application countersigned by the Assistant
Commissioner of Central Excise or the Deputy Commissioner of Central Excise, the Assistant
Commissioner of Customs or Deputy Commissioner of Customs at the Port of importation shall
allow the benefit of the exemption notification to the importer.
Provided that where the importer has filed the application in respect of his estimated
requirement for a quarter, the said Assistant Commissioner of Customs or Deputy Commissioner
of Customs shall debit in the said application, the quantity and value of imports made under a
particular consignment, also indicating particulars of the bill of entry, before allowing the benefit
of the exemption notification to the importer.
(2)
The Assistant Commissioner of Customs or Deputy Commissioner of Customs
shall forward a copy of the bill of entry containing the particulars of import, the amount of duty
paid and other relevant particulars to the Assistant Commissioner of Central Excise or Deputy
Commissioner of Central Excise.
6.
Procedure to be followed by the Assistant Commissioner of Central Excise or Deputy
Commissioner of Central Excise: - The Assistant Commissioner of Central Excise or Deputy
Commissioner of Central Excise shall acknowledge the receipt of the intimation received from the
7.
Records to be maintained by the manufacturer. - The manufacturer, obtaining benefit in
these rules, shall,
(a)
give information of the receipt of the imported goods in his factory, within two
days (excluding holiday, if any) of such receipt, to the superintendent of Central Excise, having
Jurisdiction over his factory; and
(b)
maintain a simple account indicating the quantity and value of goods imported,
the quantity of imported goods consumed for the intended purpose, and the quantity remaining
in stock, bill of entry wise and shall produce the said account as and when required by the
Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise.
8.
Recovery of duty in certain cases. - The Assistant Commissioner of Central Excise or
Deputy Commissioner of Central Excise shall ensure that the goods imported are used by the
manufacturer for the intended purpose and in case they are not so used take action to recover the
1236
amount equal to the difference between the duty leviable on such goods but for the exemption
and that already paid, if any, at the time of importation, along with interest, at the rate fixed by
notification issued under Section 28AB of the Customs Act, 1962, for the period starting from the
date of importation of the goods on which the exemption was availed and ending with the date of
actual payment of the entire amount of the difference of duty that he is liable to pay.
Nil duty or 5% duty on specified goods when imported into India for use in the manufacture of
the finished goods
[Notfn.No. 25/99-Cus. dt. 28.2.1999 as amended by Notfn. No. 60/99, 20/00, 54/00, 20/01, 26/
02, 57/02,108/02, 8/03, 28/03, 9/04, 70/04, 22/05, 25/08,20/10, 117/11,16/12].
interest so to do, hereby exempts the goods specified in column (3) of Table below, and falling
under the Chapters or heading or sub-heading or tariff items of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the said
Table, when imported into India for use in the manufacture of the finished goods specified in the
corresponding entry in column (4) of the said Table, from so much of that portion of the duty of
customs leviable, thereon which is specified in the said First Schedule, as is in excess of the
amount calculated at the rate of,(a)
Nil in the case of the imported goods specified in List A; and
(b)
5% ad valorem in the case of the imported goods specified in List B;
Provided that the importer follows the procedure set out in the Customs (Import of
Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.
TABLE
S.
No.
(1)
Chapter
Description of imported goods
or heading or
sub-heading or
tariff item
(2)
(3)
Description of finished goods
(4)
LIST A
1.
15, 29, 32,

34, 39, 48,
70
Alpha cellulose paper/cotton paper; Electrical

grade kraft paper; Tung oil; Volan/Silane
treated glass fabric/cloth
Copper clad laminates-phenolic or paper

phenolic or glas-epoxy types; composite
type copper clad laminates; printed cir
cuit boards.
2.
25,28,40
56,70,84
85
Potassium carbonate/Potassium Nitrate(prilled); Parts of television picture tubes;

Barium carbonate; Pumice Powder; Cerium oxide parts of cathod ray tubes
Anode buttons; Necks and Neck tubings; wool
felt/rubber based felt sleeve; cullet
(recycled glass scrap)Spodumene
3.
25, 28, 40,

70, 84, 85
4.
Omitted
Strontium carbonate; garnet powder; stud pins;

Titanium dioxide; sodium antimonate; rubber
sleeve
Glass shells/parts for colour picture

tubes; glass shell/parts of cathode ray
tubes

(1)
(2)
(3)
1237
(4)
5.
28
High purity gases:

Argon; halocarbon-14; halocarbon-116;
halocarbon-23, helium; silicon tetrachloride;
sulphur hexafluoride; chlorine; silane;
hydrochloric acid; phosphine & silane mixture;
boron trichloride; dichlorosilane, diborane;
hydrogen bromide; phosphine in nitrogen;
nitrous oxide; boron trifluoride; arsine & arsine
mixture; phosphine in hydrogen; hydrogen;
nitrogen
Integrated circuits, Semi-conductor

devices.
6.
28, 29
High purity chemicals:

Acetic acid MOS/CMOS grade; Sulphuric acid
MOS/CMOS grade; Hydrochloric acid
MOS/CMOS grade; Buffered oxide etchant
MOS/CMOS grade; Ammonium fluoride
MOS/CMOS grade; Trichloroethylene
MOS/CMOS grade; Isopropyl alcohol,
MOS/CMOS grade Acetone MOS/CMOS
grade; Hydrofluoric acid MOS/CMOS grade;
Nitric Acid MOS/CMOS grade; Phosphoric
acid MOS/CMOS grade; Hydrogen peroxide
MOS/CMOS grade
Integrated circuits; Semi-conductor

devices.
7.
28, 29,
38, 76
Cadmium sulphide; cadmium telluride; silicon

dioxide; cadmium chloride; zinc telluride;
indium; germane; disilane; phosphine;
hydrogen fluoride; aluminium sputtering target;
zinc oxide sputtering target; adhesive coated
aluminium foil; high purity hydrogen; high
purity nitrogen; high purity argon; copper
doped graphite paste; high purity methane;
diborane in high purity helium
Solar cells/modules.
8.
28, 29, 32,

38, 39, 68,
74
Copper plating salts, their brightners, levellers,

conditioners, replenishers, stabilizers; Black
Oxide Coating (Microtech) solution/salts,
predip solution/salts, palladium catalyst
solution/salts
Printed Circuit Boards.
9.
28, 29, 32
38, 71
Resistive, Conductive, Di-electric, Overglaze

or solder pastes, compositions or inks in
packing not exceeding 20 kg.
Hybrid Microcircuits; Potentiometers, Resistors (other than

heating resistors); Ceramic and
Mica Capacitors; Conductive
Rubber Switches/Key Boards.
10.
28, 29, 32,

39, 48, 69,
74, 85
Ceramic bodies (coated or uncoated);

bandoliering tape with or without adhesives;
solder plated copper wire of dia upto 1 mm;
solder plated brass wire of dia upto 1 mm;
high melting point solder alloy; paper backed
polyurethane tape; epoxy marking ink with or
without hardner/thinner
Thermistors; ceramic capacitors;

Resistors (other than heating
resistors)
11.
28, 29, 34
Resist stripper
Semi-conductor devices, printed

circuit boards.
12.
28, 29, 34,
Special materials:
Integrated circuits, Semi-conductor

(1)
(2)
1238
(3)
(4)
85,
Surfactant, tetra ethyl-ortho-silicate (TEOS);

trimethyl borate (TMB); trimethyl phosphite
(TMPI); trichloroethane (TCA);
dichloroethylene; sputtering targets; photo
resist primer; edge bead remover
devices.
13.
28, 29, 37
Photo resist & associated thinners or/and

developers; photospin glass
Semi-conductor devices, printed

circuit boards; LED/LED Displays,
Liquid Crystal Displays, Hybrid
Micro-Circuits.
14.
28, 29, 38
Electrolyte
Etched or Formed Aluminium Foil,

Electrolytic Capacitors.
15.
28, 29, 38
Dopants or doping sources in all forms, and

with or without precious metal constituents
Semi-conductor devices.
16.
28, 29, 38,

39
Epoxy/Epoxide resins/Epoxy moulding powder , Capacitors; Semi-conductor Devices;

compounds orencapsulants; Fillers, thinners,
Light Emitting Diodes; Mounted
hardeners, accelerators and fire retardants
piergo electric Crystal; Liquid Crystal
Displays; Electronic Valves and
Tubes; Switches; Copper clad
laminates of glass epoxy/paper epoxy
type; composite type copper clad
laminates; Delay lines; Line and Wave
Traps; Potentiometers; Silicon
Crystals or Silicon wafers;
Connectors; Resistors (other than
heating resistors); Deflection parts;
Loudspeakers; Magnetic Heads; Paper
Cones/Spiders/Dust Caps for
Loudspeakers; Hybrid Microcircuits;
Printed parts, Relays.
17.
28, 32
Ferric Oxide of purity of 90% and above;

manganous manganic oxide with manganese
content 71% or above; Manganese di-oxide
of purity of 90% and above; Manganous
Oxide; Nickel Oxide; Strontium Carbonate
18.
28, 38, 39,

70, 74, 76
Aluminium paste; ethylene vinyl acetate sheets Solar cells/modules.

(EVA); primer for EVA; Crane glass; tedlar
coated aluminium sheet; phosphorous
oxychloride; halo carbon (CF4)/Freon gas;
tinned copper interconnect; toughened glass
with low iron content and transmittivity of min.
90% and above; multilayered sheets with tedlar
base; fluro polymer resin; ultra high purity
(UHP) silane in UHP nitrogen; UHP silane;
diborane in UHP silane; MOCVD grade
phosphine in UHP silane; silver sputtering
target; high purity tin tetrachloride; nitrogen
trifluoride of 90% purity and above
19.
28, 39, 68,

73
Blue steel lapping carriers/lapping carriers;

lapping vehicles; lapping abrasive powder;
lapping compound
Ferrites, Ceramic Capacitors, Resistors

(other than heating resistors)
Mounted piezo-electric crystals;

Printed Circuit Boards; Semiconductor devices; Potentiometers;

(1)
(2)
(3)
1239
(4)
resistors); Connectors; Switches;

Relays; Tape deck mechanism;
Magnetic heads; Deflection parts; DC
micromotor upto 13.5 V not
exceeding 20 Watt rating; Silicon in
all forms, LED lamps and displays
20.
28, 39, 81,

85
Tantalum powder; Tantalum wire; GM Seals;

Cans; Silver powder suspension; Manganese
Nitrate; Heat shrinkable polyester tubing
Tantalum capacitors, Mounted Piezo

Electric Crystals.
21.
28, 48, 69,

75, 78, 81,
84
Lead based ceramic composition; Magnesium

titanate based ceramic composition; Neodium
based ceramic composition; Alumina
setters/slabs; Lint free paper/paper towels/
filter paper; Zirconia milling media/ high
alumina tumbling media; Steel shots - copper
plated hollow; Nickel and sulphonic acid based
plating chemicals; Razer blades/doctor blades
Ceramic dielectric (multilayer)

capacitors, Ceramic Capacitors,
Resistors (other than heating resistors)
22.
28, 68
Tantalum Neodyme oxide; Neodyme oxide;

Strontium carbonate
Ceramic Capacitors.
23.
28, 70, 73,

75, 85
Crystal Holders, Bases, covers; Glass Bulbs;

Glass Bases; Nickel Eyelets; Springs; Solder
wire 25 SWG or thinner; Chromium Pellets
Mounted Piezoelectric crystals.
24.
28, 81
Tungsten rhenium wire; Suspension of

Electron guns and electron gun parts.
aluminium oxide in binder; Suspension of
tungsten powder and aluminium oxide in
binder; Triple carbonate suspension of calcium,
barium, strontium in binder
25.
29
Tetra Bromo Bisphenol-A; Tricresyl/Aryl

Phosphate
Copper clad laminates for Printed

Circuit Boards.
26.
32
Electron Phosphor
Electronic Valves and Tubes.
27.
28, 32, 38
Desmearing agents
28.
32, 35, 39
Silicone based resins, oils, varnishes, lacquers,

elastomers, with or without additives
Semi-conductor Devices; Liquid

Crystal Displays; Electronic Valves
and Tubes; Resistors (other than
heating resistors); Connectors;
Magnetic Tape; Relays;
Potentiometers; Switches; Capacitor
Grade metallised plastic film;
Piezoelectric crystal; Hybrid Micro
circuits, Capacitors
29.
32, 37, 39
Solder Mask/Resist in ink or film form, with or

without associated catalysts
30.
32, 38
Screen printing inks, dyes, emulsions, lacquers,

films (including sensitisers, hardners, catalysts)
Semi-conductor devices, pinted

circuit boards, potentiometers,
capacitors, hybrid microcircuits,
printed parts, coils and inductors,
resistors (other than heating resistors).
31.
32, 38
Internal dag, aqua dag, graphite, hitasols,

external quoting graphite or external dag
Electronic Valves and Tubes.

(3)
1240
(1)
(2)
(4)
32.
35, 39
Polyamide coatings or adhesives
Semi-conductor devices; Heat sinks;

deflection parts.
33.
37
Photo Polymer Film
Printed Circuit Boards; Liquid Crystal

Displays.
34.
37, 39
High resolution, high contrast photographic

films and photo stencil films; DIAZO (C6H5N2)
films
Printed Circuit Boards; semiconductor devices; hybrid

microcircuits.
35.
37, 70
High Resolution Photo Plates; Photomask

Substrates
High Resolution Photo Masks; Semiconductor devices; Liquid Crystal

Displays; Silicon Single Crystals or
Wafers, Printed Circuit Boards.
36.
37, 70
High resolution photo mask
Semi-conductor devices; printed

Circuit Boards; Liquid Crystal
Displays.
37.
38
Silicon in the form of undiffused wafers, discs

or chips
38.
38, 39, 76
Polyvinyl flouride (TEDLAR); Tedlar
or any other Aluminium Tedlar; Toughened Glass
chapter
Silver paste
Solar cells/modules.
39.
38, 81
Lithium niobate wafers
Hybrid microcircuits.
40.
38, 85
Silicon in the form of diffused wafers, discs or

chips (with or without molybdenum disc)
Hybrid microcircuits or semiconductor devices.
41.
38, 85
Getters
Electronic valves and tubes.
42.
39
Glass epoxy or/and polyamide prepregs
multilayer Printed Circuit Boards;

copper clad laminates.
43.
39
Silicone rubber
Keypad switches; parts of EHT

transformers.
44.
39
Plain plastic films (other than polystyrene film) Plastic film Capacitors; Mixed
of thickness 26 microns or below, metallised
Dielectric Capacitors, other than
plastic films of thickness 26 microns or below
power capacitors
Explanation - for the removal of doubts,
plain plastic film includes biaxially oriented
poly propelene (BOPP) film.
45.
39
Nylon 6.30% glass filled, flame retardant

moulding powder/granules and with or without
other additives
Potentiometers; connectors, Parts of

relays/ switches/connectors
46.
39
Plain and glass filled nylon/polyamide with or

without other additives
Relays; Potentiometers; tape deck

mechanism: connectors, Parts of
connectors; parts of relays/switches/
connectors.
47.
39
Polypropylene moulding powder/granules
Deflection parts; Cassettes, capacitors
48.
39
Polybutylene terephthalate
Connectors: deflection parts; switches;

relays, resistors; potentiometers;
parts of relays/switches/connectors
49.
39
Heat shrinkable PVC sleeving, tubing, film or

ring
Capacitors; relays; deflection parts.
50.
39
Polyurethane lapping pads
Mounted piezoelectric crystals;

(1)
(2)
1241
(3)
(4)
Printed Circuit Boards; semiconductor devices; potentiometers;

resistors (other than heating resistors);
connectors; switches; relays; tape
deck mechanisms; magnetic heads;
deflection parts; DC Micromotors
upto 13.5 volts and not exceeding 20
watts rating; silicon (in all forms).
51.
39
Plain polystyrene film
Plain film capacitors; mixed dielectric

capacitors.
52.
39
Plain plastic film (other than Polystyrene film) Electronic capacitor grade metallised
of thickness 12 microns or below
dielectric plastic film.
Explanation:-For the removal of doubt, plain
plastic film includes Biaxially Oriented
Polypropylene (BOPP) film
53.
39
Release film for multilayer laminates
54.
39,40
Polyvinyl Alcohol, Polyisobutylene.

Chlorosulphonated/chlorinated Polyethylene
Ferrites.
55.
39, 43
Antistatic materials in the form of tubes, strips, Semi-conductor devices, Hybrid

mats, covers, bins, boxes, containers
microcircuits.
56.
39, 48, 59,

85
Insulating/taping material (including pocket

carrier tape) in tape, roll or strip form with or
without adhesive
Capacitors; deflection parts; resistors

(other than heating resistors); semiconductor devices; inductors.
57.
39, 48, 85
Domes or Dust caps; Paper/Plastic cones
Loudspeakers.
58.
39, 48, 85
Parts of Potentiometers
Potentiometers.
59.
39, 59, 73
Screen mesh of stainless steel/polyester/

metallised polyester/metallised nylon (in sizes
of mesh 60 or above)
Ceramic capacitors, resistors;

potentiometers; hybrid microcircuits
60.
39, 69, 73,

85
Ceramic/alumina substrates
Potentiometers; printed parts, resistors

61.
39, 73, 79,

85
Parts of megnetic sound heads
magnetic sound heads.
62.
39, 74, 76
Copper clad laminates laminated to nylon,

teflon, polyester; Aluminium clad entry foil
and back up laminates
63.
39, 85
Polyethylene terephthalate film with ferro

magnetic coating of thickness upto 0.005 inch
with magnetic coating 50 to 180 microinch
Floppy diskettes.
63A.
39, 73
Moulded shell with liner, steel hub ring,

spring, shutter
Floppy diskette (3.5 size)
64.
39, 85
Parts/articles of silicone, Elastomer or silicone

rubber
Liquid Crystal Displays; Semiconductor Devices; EHT

Transformers; Potentiometers;
Electrolytic Capacitors; Solid
tantalum capacitors.
65.
39, 85
Formers, bases, bobbins; Holders, brackets;
RF/IF coils or transformers or

(1)
(2)
1242
(3)
(4)
Shielding cases, cans
deflection parts.
66.
40, 59
Bungs; Rubber pinch rollers with or without

plastic bush
Electrolytic capacitors; tape deck

mechanisms.
67.
40, 84, 85
Parts of Rotor Assembly; Commutator

assembly or parts thereof; Brush assembly or
parts thereof
DC Micromotors upto 13.5 volts and

not exceeding 20 watts rating.
68.
40, 85
Anode assembly consisting of EHT cable,

silicone rubber cap and contact spring or parts
thereof (EHT cable in cut pieces or running
length)
Deflection parts.
69.
48
Electrolytic Capacitor/Condenser Tissue paper
Electrolytic Capacitors; Plastic Film

Capacitors.
70.
48, 76
Kraft paper/tissue paper or aluminium foil for

voice coil
Loud speakers (cone type).
71.
59
Felt sheet (fully compressed) of 1.5 mm

thickness and below
Tape deck mechanism.
72.
69, 78, 85
Headers; Caps with or without leads; Cans with

or without leads; Pins; Stud seals; Lead beads;
Ceramic beads; Ceramic-glass packages; Cap
to Lead Assembles; Ceramic Pipes; Lead
frames, single or in roll form; Housings; Brass
ring
Semi-conductor devices; Light

Emitting Diodes; Resistors (other than
heating resistors); Capacitors;
Connectors; Hybrid Microcircuits;
Printed parts.
73.
69, 85
Alumina rods and bars (with Alumina content

above 90%) in coated or uncoated form;
Ceramic plates/flats/cases/bases/formers;
Steatite rods and bars in coated or uncoated
form

resistors); Semi-conductor Devices;
Hybrid Microcircuits; Electron Guns
and Electron Gun parts.
74.
69, 85
Ceramic dielectric (coated or uncoated)
Ceramic capacitors.
75.
70
Glass filament yarn
Silane treated glass cloth/fabric for

use in the copper clad laminates.
76.
32, 70, 85
Glass frit or glass powder; Glass preforms or

pellets; Glass tubes
Liquid Crystal Displays; semiconductor devices; Electronic valves

and tubes (other than television
picture tubes/ cathode ray tubes);
Glass to metal seals; Lead frames;
Transistor headers; Reed relays or
Reed switches; delay lines; resistors
(other than heating resistors);mounted
piezoelectric crystals; electron guns
and electron guns parts; gas discharge
tubes.
77.
70, 85
Fused Quartzware
Semi-conductor devices; silicon in all

forms.
78.
71
Synthetic quartz crystal blocks and blanks
Mounted Piezoelectric crystals.
79.
80.
Omitted
71
Gold in the form of wire, ribbon, preform of

purity 99.90% and above
Semi-conductor devices; Light

Emitting Diodes.

(1)
(2)
(3)
1243
(4)
81.
71, 72, 75,

80
Nickel plated steel strip; tin silver antimony

alloy
82.
71, 76, 85
Aluminium wire with silicon or magnesium

impurity of upto 2%; gold wire with
phosphorous or antimony doping
83.
72
CRNGO silicon steel strip/ sheet/coil/hoop with DC Micromotor; Potentiometer;

or without tin plating
Resistors.
84.
72
Coated/uncoated electrogalvanised CRCA/

miled steel/stainless steel in the form of
sheet/strip/wire/coils
DC Micromotors; tape deck

mechanism, resistors, potentiometers
85.
72, 73
Iron of 99.7% purity and above
Cast Alloy Permanent Magnets, Relays
86.
72, 73, 75,

81
Nickel iron Cobalt Alloy in all forms
Semi-conductor devices; electronic

valves and tubes; transistor headers;
glass to metal seals; lead frames; cast
alloy permanent magnets; hybrid
microcircuits; gas discharge tubes.
87.
72 or 73
Copper clad tin coated steel wire, dia 0.4mm

to 1.2 mm/solder plated Copper covered
steel wire (SPC)
Lead tabs for electrolytic capacitors,

capacitors
88.
73, 85
Metal clad substrates in any from with or

without tags
Potentiometers; Hybrid microcircuits;

Printed parts; semi-conductor devices;
Light Emitting Diodes.
89.
74
Electrolytic Tough Pitch (ETP) Cooper wire

rods
Lead wire for electronic parts.
90.
74
Solder plated/unplated brass strips upto 100

mm width; Silver plated brass strips upto 100
mm width.
Potentiometers/parts of potentiometers;
connectors/parts of connectors; switches/parts of switches; relays/parts of
relays.
91.
Omitted
92.
74
Beryllium Copper rods/strips/sheets/ wire/foils

with or without plating; Rectangular Profile
Brass material (CuZn39Pb2)
Connectors/parts of connectors; relays/

parts of relays; switches/parts of switches; gas discharge tubes/parts of gas
discharge tubes.
93.
74
Tin coated/solder plated copper wire
Resistors, Capacitors, Deflection,

Components, Thermistors, Varistors
94.
74
Continuous cast copper rod/copper scrap
Copper foil for copper clad laminates.
95.
74, 76, 85
Copper-cadmium braided wire; Selfsoldering/self-bonding aluminium wire
Loudspeakers; microphones.
96.
74, 85
Oxygen-free high conductivity (OFHC) Copper Semi-conductor devices.

base with weldable steel ring
97.
98.
74, 85
Omitted
Rayon or Silk cover Litz wire of the following
sizes (a) 6, 8, 12 or 24 strands with each strand
RF/IF Coils or transformers.

(1)
(2)
(3)
1244
(4)
diameter 0.03 mm;

(b) 6 or 9 strands with each strand diameter
0.04 mm
99.
74, 85
Parts made of OFHC copper
Semi-conductor devices, electronic

valves & tubes, transistor headers.
glass to metal seals, capacitors.
100.
76
Etched or formed Aluminium Foils
101.
76
Plain Aluminium foil containing more than

90% Aluminium
Etched or formed Aluminium foil;

electrolytic capacitors or plastic film
capacitors.
102.
76
Aluminium of purity 90% or above in the form Cans or Leads for Electrolytic
of wire, strips, sheets, rods, bars, pipes, plates, capacitors; Semi-conductor Devices;
sections, ribbons or shapes
Light Emitting Diodes; Capacitors;
Capacitor grade Metallised Plastic
films; Potentiometers; Disc covers for
electrolytic capacitors.
103.
81
Cobalt
Cast Alloy Permanent Magnets.
104.
81
High purity chromium powder (99.90% and

above)
Semi-conductor devices, Mounted

piezo electic crystals, electronic
valves and tubes, vacuum interruptor
tubes, Resistors
105.
81, 85
Molybdenum and molybdenum alloys,

wrought, in all forms and articles and parts
thereof
Electronic Valves and Tubes; X-ray

tubes; Semi-conductor Devices;
Mounted Piezoelectric Crystals.
106.
84, 85
Parts of Vacuum Interruptor Tubes
Vacuum Interruptor Tubes.
107.
85
Self bonding / Self soldering insulated or

enamelled copper wire
Deflection parts; Loudspeakers;

Relays; Magnetic Heads, RF/IF Coils;
Transformers (other than power
transformers) and DC Micromotors
upto 13.5 volts and not exceeding 20
watts rating; electronic tuner, Reed
Relays, Hybrid Micro-Circuits,
Degaussing Coil
108.
85
Parts of gas discharge tubes
Gas discharge tubes.
109.
85
Light Emitting Diodes in the form of Chips,

wafers or undiced discs
Light Emitting Diodes, Lamps and

Displays.
110.
85
Parts of Cathode Ray Tubes (other than glass

parts)
Cathode Ray Tubes.
111.
85
Lead Tabs/Paddle Tabs
112.
39, 72, 74,

76, 85
Parts of Relays, Switches, Connectors
Relays; Switches; Connectors.
113.
85
Parts of electron Guns
Electron Guns, Television picture

tubes or Cathode Ray Tubes.
114.
85
Casings of aluminium
Electrolytic capacitors.

(1)
115.
(2)
85
1245
(3)
Parts of CD/VCD/DVD mechanisms, namely,
(4)
CD Deck Mechanism.
optical pick up assembly and parts thereof, DC

micro motors, Loader parts of plastic (parts of
CD loader), cable connector, springs, screws, washer
116.
85
Parts of Fly-back Transformer
Flyback Transformers.
117.
85
Parts of Tuners
TV Tuners.
118.
85
Parts of Data Cartridge
Data Cartridge.
119.
85
Parts of Transmitting tubes
Transmitting tubes.
120.
85
Parts of deflection yoke (DY)
Deflection parts.
121.
85, 90
Omitted
122.
39,74,75,76
Composite copper clad materials consisting of

Paper + Epoxy + Glass cloth
Printed Circuit Boards
123.
74
Glass Epoxy Copper clad laminates or Paper

Phenolic Copper clad laminates
124
124.74
Copper foils (Plain or adhesive coated)
Copper clad laminates (phenolic or

glass epoxy types); compsite type
copper clad laminates; multi-layer
Printed Circuit Boards, parts of
connectors
125.
28,29,38,72, Cupric Chloride Etchant; Ammonical Etchants; Printed Circuit Boards Solid
74, 84
Solid Carbide Drills; Routers; Hot Air Levelling
Flux; Electroless Copper Plating Solution;
Sensitisers; Activators; Post Activators; Copper
foil of refined copper; Colloidal / Semi colloidal
Graphite (Shadow)
126.
28,29,39,68, Plastic Film for Wafer Dicing; Graphite Jigs /

71,81,82
Block/ Rods / Plates Dicing blades / wheels;
Tungsten filament and or parts thereof; Tungsten
Wire / Rod; Colour Paste and Diffusants; Silver
conductive paste / Suspension; Palladium Wire;
n- Butyl Acetate; Bonding Tools
LED/LED Displays; Semiconductor

Devices; Hybrid Microcircuits;
Mounted Piezo Electric Crystals;
Resistors; Potentiometers
127.
70,85
Parts of data graphic display tubes(colour), with

a phosphor dot screen pitch smaller than 0.4mm
Data graphic display tubes (colour),

with a phosphor dot screen pitch
smaller than 0.4 mm
128.
70,75
Glass Tubes/ Insulators/ Spacers;
Mounted piezo electric crystals
129.
39
Diallylphthalate (DAP) Moulding Powder or

Compound (Plain or Glass/ Fibre filled with or
without additives)
Connectors; Switches with contact

rating less than 5 amperes at voltage
not exceeding 250 Volts AC or DC;
Potentiometers; Relays of contact
rating upto 7 amperes; Resistors
130.
39
Polyvinyl Chloride Film/Sheet Gold plating make

up and replenisher solutions and salts; Resins
for gold recovery
Floppy Disks/Diskettes

(1)
(2)
(3)
1246
(4)
131.
28,38,39
Gold plating make up and replenisher solutions and

salts; Resins for gold recovery
Semiconductor devices; LED/LED

Displays; Connectors; PCBs, Parts of
connectors
132.
74
Solder Plated Annealed Copper Wire (SCA) of

diameter 0.4mm to 1.2 mm
Plastic film capacitors
133.
79, 80
Zinc of purity 90% or above in rod, wire or

Strip form; (plated or unplated); Zinc wire/
Zinc-Aluminium wire with dia upto 5 mm,
Tin-Zinc wire with dia upto 3 mm
Electronic Capacitor Grade Metallised

Plastic Film/Capacitors blade fuses
1 to 40 Amps
134.
80
Tin Foil/ Tin Alloy Foil
Plastic Film Capacitors; Reisistors

135.
76
Aluminium wire (of purity 99.9% or above ) of dia

upto 3mm
Lead Wires/Lead Tabs for electrolytic

Capacitor grade Metallized Plastic
film; Plastic film capacitors; semiconductor device; Capacitors
136.
28
Barium Carbonate
Ceramic Capacitors
137.
38,39,69
Hydroxy Propyl Methyl Cellulose Barium Titanate Ceramic Capacitors, Ceramic

based or Lead Titanate based Ceramic composition Substracts/Rods/Discs/Dielectric/
Powder
138.
28
Magnesium Oxide (Purity not less than 98%);

Resistors; Ceramic Capacitors
Zinc Oxide (Purity not less than 98%); Aluminium
Oxide (Purity not less than 99.9%); Vanadium
Pentoxide (Purity not less than 99.9%); Lithium
Carbonate (Purity not less than 90%); Manganese
Carbonate (Purity not less than 98%); Bismuth
Oxide (Purity not less than 90%); Cobalt Oxide
(Purity not less than 90%); Copper Carbonate
(Purity not less than 98%); Chromium Oxide
(Purity not less than 98%); Indium Oxide
(Purity not less than 90%); Dysprosium oxide
(Purity not less than 90%); Gadolinium Oxide
(Purity not less than 90%);Yttrium Oxide
(Purity not less than 99.9%); Calcium Carbonate
(Purity not less than 98%) ; Tin Oxide
(Purity not less than 98%); Magnesium Carbonate
(Purity not less than 90%); Iron Oxide (Purity not
less than 90%); Barium Carbonate (Purity not
less than 90%)
139.
39,48,59
Resin - VAGH Co-Polymerised Vinyl Chloride

Vinyl Acetate, Pressure Sensitive felt, with
or without adhesive, Silicon Coated/Carbonized
silicon paper
Magnetic Tapes/Cassettes, Parts of

Cassettes
140.
39
Polyimide Film (Kapton)
IC Sockets (Connectors);
Resistors; Potentiometers;
Semiconductor devices
141.
39
Modified Polyphenylene Oxide
Deflection Components;
potentiometers

(1)
(2)
1247
(3)
(4)
142.
39
Phenolic Moulding Powder/Resin
Plastic Film Capacitors; Lead
Wire/Lead Tabs of Electrolytic
Capacitors
143.
72,74
Lead wires of Iron or non alloy steel plated

or coated with other base metals
Plastic Film Capacitors;
Lead Tabs of Electrolytic
Capacitors
144.
29,72,74,76, Copper alloy resistance wire and strips; Steel

85
or Aluminiumin substrate or sheet form;
Butyl DiGol
Resistors; Potentiometers
145.
69, 75, 76, 81 Metal alloy targets
Resistors; Resistor Grade

Metallized Ceramic Cores
146.
85
Tuners; Modulators; Hybrid

Micro Circuits
147.
Chip Transistors; Varicap Diodes

Omitted
148.
28
Zinc Oxide (Purity minimum 99.5%); Strontium

Oxide/Strontium Carbonate; Zinc Stearate
(Purity minimum 90%); Polyvinyl alcohol (PVA);
Polyvinyl Butyral (Ash Content max 1%)
Pre-Calcined Ferrite Powder

(Spray Dried); Resistors
149.
28
Zirconium Oxide (Purity not less than 90%); Tin

Microwave Dielectrics; Ceramic
Oxide (Purity not less than 90%); Lanthanam
Capacitors; Resistors; Varistors;
Oxide (Purity not less than 90%); Zinc Oxide
Thermistors
(Purity not less than 98%); Polystyrene (Purity
not less than 98%); MagnesiumOxide (Purity
not less than 98%); Calcium Carbonate (Puirty not
less than 98%); Tantalum Oxide (Purity not less
than 90%); Barium Carbonate (Purity not less than
90%)
150.
39
Phenolic Moulding Powder/Resin
Hybrid Micro circuits; Potentiometers; Ceramic Capacitors;

Thermistors; Varistors; Switches
with contact rating less than 5
amperes at voltage not exceeding
250 Volts AC or DC; Connectors;
Capacitors
151.
39,69
Guide Ceeramic; Guide LCP (Liquid Crystal

Polymer)
Print heads
152.
85
Parts of Loudspeaker
Loudspeakers
153.
74,85
High Voltage Rectifier Diodes; Focus Potmeter; Deflection Components

Electrolytic Tough Pitch Wire/Rods/Formed
Pins/parts made thereof
154.
39
Polycarbonate (Plain or glass filled moulding

powder)
Switches with contact rating less
than 5 amperes at voltage not
exceeding 250 Volts AC or DC;

(1)
(2)
1248
(3)
(4)
Capacitors
155.
39
Poly Vinyl Acetate
156.
72
Nickel Iron (low carbon/gas free grade) in Sheet Resistors; Potentiometers;

or strip form/EB Welded Triple Metal Strips/
Controlled Expansion Alloy Strips
157.
39
SRBP (Synthetic Resin Bonded Paper) sheets

and substrate
Potentiometers; Switches with

contact rating less than 5 amperes
at voltage not exceeding 250 Volts
AC or DC
158.
25
Ball Clay
Ceramic Cores/Substrates for

resistors
159.
32
Borosilicate Glass Powder
Parts of Electron Gun/Multiform

Bead Glass Rods
160.
Omitted
161.
Omitted
Resistors; Potentiometers; Hybrid

Micro Circuits
162.
28,29
Ammonium Dihydrogen Phosphate; Ammonium

pantaborate
Electrolytic Capacitors
163.
38
Carbon/Flurographite Powder
Potentiometers
164.
28,34
BoronNitride Suspension; Metallisation

Inhabitation Fluid (Oil)
165.
29
Dowanol PX-16S (Non-CFC solvent)
Electronic Capacitor Grade

metallised Plastic Film/Plastic
Film Capacitors
Flyback Transformers/Focus
Resistors
166.
28,29,38,48
Monoalkylethers of ethylene glycol; Flux 1544;

ammonium Hydroxide (CMOS Grade); Ammonia
(NH3) (CMOS Grade); Lid perform; Chemcassette
167.
76
Etched Aluminium Foil
Formed Aluminium Foil for

electrolytic capacitors.
168.
29,32,38,
39,71
Dibutyl ether/Di-n-butyl ether

Solvent; DMH Solvent; Printing Inks;
Protective U.V. Lacquer; Dyes; Optical grade
polycarbonate; Methyl Lactate; OFP; Cake Box;
BOPP Film; Jewel box; Silver Sputtering Target
CD-R(unrecorded CD)
169.
76
Aluminium clad entry foil
Printed circuit board
170.
28
Phosphoric acid (MOS/CMOS, electronic grade);

Hydrogen peroxide (MOS/CMOS, electronic
grade).
Semi-conductor devices, LED/

displays
171.
74, 76, 80
Aluminium wire with silicon or magnesium with

impurity upto 2%;
Bonding wire (aluminum, gold and copper based )
Semi-conductor devices, LED/LED

displays, Hybrid micro-circuits

(1)
(2)
1249
(3)
(4)
172.
80
Tin silver antimony alloy in any form

displays
173.
28
Titanium dioxide of minimum purity 90%
Potentiometers, ceramic capacitors
174.
28, 29, 35,

72, 81
Gas discharge tubes
175.
39
Barium bromide;
Sodium aluminate ;
Bariumaluminate;
Methoklone;
Methyl chloride;
Dichloro methane;
Titanium metal powder (90% purity);
Cesium glass powder;
Barium glass powder;
Argon Neon mixed gas (90% purity);
Argon-hydrogen mixed gas (90% purity);
Copper Plied Steel wire (tin plated ) with
dia upto 1.5 mm;
Adhesive paste
Tedlar film
176.
39
Polyester film
Magnetic tape, plastic film capacitors
177.
29, 39
MEK (Methyl Ethyl Ketone);

Polyurethane /Urethane elastomer;
Cyclohexanone
Magnetic tape
178.
39
Polyolefin heat shrinkable tubes/ sleeves
Deflection components
179.
27, 39, 75,

85
Kilopoise Grease;
Polyester mesh;
Nickel alloys resistance wires and strips in
bare or enameled form;
Resistors and Potentiometers
180
85
Buffered Oxide Echants
181.
39
Conductive silver epoxy and hardener
182.
39
Noryl; Nylon
183.
39
Polyacetal

displays
Mounted Piezoelectric crystals,
Hybrid-microcircuits
LED/LED Displays, switches, power
entry connectors
LED/LED displays, switches
184.
39
HDPE; LDPE; Poly propylene
LED/LED displays
185.
75, 85
Stem pin
186.
39
Silicon oil
Electron gun, electronic valves and

tubes, parts of electron gun
Capacitors, resistors, electronic
capacitor grade metallised plastic film/
plastic film capacitors
187
27
Microcrystalline wax
Plastic film capacitors
188.
72
Coated/ uncoated CRCA/ Mild stainless

steel in the form of sheets/ strips/ coils
Switches, lead frames
189.
69, 73
Conveying trays/super refractories/ pusher
Soft ferrite parts/ pre-calcined ferrite
Printed circuit boards, semiconductor

devices, multi layer laminates, glass
epoxy copper clad laminates

(1)
(2)
1250
(3)
(4)
tiles/ ceramic saggers;

Grinding steel balls (hardness 58-60%, carbon
minimum 0.15%, chromium 1-1.2%);
Steel balls
powder (spray dried), capacitors,

resistors
190.
69, 70, 71,

74, 85
Silver copper alloy wires;

Glass tubes of sizes between 2mm to 6mm
outside diameter, in cut lengths upto 40mm;
Brass Fuse Caps; Polymeric Positive Temperature
Coefficient Chips; Ceramic Tubes;
Blade Fuse Body
Glass cartridges fuses/ ceramic tube

fuses/ PPTC resettable fuses
blade fuses 1 to 40 Amps
191
28, 29, 38
Soft ferrites parts/ pre-calcinate ferrite

powder (spray dried)
192.
68
Silicon carbide roller for furnace;

polyethylene glycol;
Zucoplast;
Polyamonium citrate;
Octanol;
Copper oxide
Grinding wheels (metal bond, resin bond,
diamond wheel, Conc 50-100%, grit D15D30-400 mesh)/slicing wheels
193.
25, 28, 40,

69, 73, 85
High speed spindles of more than 10,000 RPM;

Ferrites
silicon carbide hollow heating rods, with or
without perforations;
Heating coils (made of kanthal wire suitable
for 13750 C dia 1 mm );
Cobalt oxide (90% pure);
Conveying trays (335 X 340 X 30 mm Alumina /
cumulite);
Setting batts (320X320X15 mm alumina / cumulite);
Alumina sandwiched silicon carbide plate
(340X170X15 mm alumina / cumulite);
Magnesium oxide;
Cupric oxide;Miraflow-A (polycarbon acid);
Chloropolyethylene (CPE);
Temperature measuring rings
194.
69, 85
Piezo ceramic formulated material / powder;

Piezo ceramic discs/ mounted piezo
electric plates;
diaphragm of permalloy;
weight of permalloy;
terminal pins; yoke
Buzzers/ sirens /ringers
195.
73
Needle and springs
Print head
196.
72, 85
T-yoke
Loudspeakers
197.
28, 39
Acetylene black carbon/ other carbon

and carbon powders;
PTFE powder solutions
Resistors and potentiometers
198.
39, 74, 85
Former, bases, bobbins, brackets;

CP wires; P.B.T.;
Phenol resin moulding powder;
Lamination/ El silicon steel strips
Transformers
Soft ferrites parts/ pre-calcined ferrite

powder (spray dried), semiconductor
devices

(1)
(2)
1251
(3)
(4)
199.
39
Polybutylene terephthalate
Connectors
200.
29
Ammonium adipate;
Azelaic acid;
P.Nitro benzoic acid
Electrolytic capacitors
201
71
Pelladium copper contact tapes
Relays
202
34, 72
Polywax;
Tin coated CRCA sheets
Tuners
203
85
Parts of remote control
Remote control
204
85
Diffusion elements
205
71
Silver copper alloy wire in dia upto 0.25 mm
206
38, 39, 40,

68, 74, 85
Ceramic disc single layer; pin; washer; axial

lead finish; solder/ solder paste/ solder with
paste/ solder flux; solder with flux; wire leads;
eyelet finish; eyelet fixing collect; marking ink;
epoxy resin/ stycast; carrier tape/ cover tape/
taping material/ sealing tape/ plastic reels
Metal to ceramic brazing rings for GD

tubes
EMI/RFI filters
207
34
Termination paste
Capacitors, EMI/RFI filters
208
39
Phenolic resins; epoxy phenolic resins;

silicon adhesive agent
Capacitors, resistors
209
73
Rivets
Potentiometers
210
69, 75, 85
Parts of cathodes
Cathodes for electron guns
211
212
72
79
Soft magnetic iron strips

Zinc manganate
Relays
Soft ferrites
213
39
Polypropylene granules
Capacitors
214
38
Catalysts
Resistors
215
74
Bronze powder
Resistors
216
38
Bentone
Resistors
217
25
Quartz powder
Resistors
218
32
Pigments
Capacitors, resistors
219
28
Magnesium aluminum silicate
Resistors
220
59
Fabric coated with rubber;

Wax emulsion; basoplast
Loudspeakers, paper cones/ spiders/

dust caps for loudspeakers
221
39, 40, 84
Polyacetals, Acrylonitrile-ButadieneStyrene(ABS) copolymers; polystyrene;

Rubber belts /ring upto 150 mm;
Acetal plastic powder/ resin /granule;
Capstan shafts, sintered bush, rubber belts
CD /DVD mechanism, loudspeakers

(1)
(2)
(3)
1252
(4)
222
28, 39, 40,

70
Polyester/ polystyrene latex, glass cloth tape,

acry emulsion, cobalt blue
Cathode ray tubes
223
69, 72, 75,

85
Stainless steel wire of dia below 0.8 mm;

Stainless steel strips of thickness below 0.6mm;
ceramic bases; eyelets; sleeves; caps; nails
Parts of electron guns
224
72, 73, 75,

76, 81
CRCA sheets, strips, wire and coils whether

Parts of cathode ray tubes
galvanized or not; Stainless steel-304/310/316/420
grades in the form of sheets, strips, wire, coils;
Trimetal steel/INVAR in the form of sheets, strips,
wire or coils; Alcoat (aluminised steel sheets) in the
form of sheets, strips, wire or coils; Incoloy strips
225. 3824
3824
3824
3824
9010
3908
3824
9090
9090
9090
9090
9000
9090
9021
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
Palladium Tetra Amine Sulphate

Palladium make up solution
Palladium Additive
Palladium replenisher
Palladium Anode Polariser
Liquid crystal polymer (LCP)
Palladium electroplating salt
226. 3921 1900

7419 9990
74
(i)
(ii)
(iii)
SRPB strips/sheets & substrate

Braided copper wire
Copper nickel Alloy with layer of
palladium Copper with or without an
intermediate layer of cooper in strips/
coil form.
227. 2513
3209
3402
5911
2090
9090
9099
9090
(i)
(ii)
(iii)
(iv)
Pumice powder
No bake emulsion
Cleaner for No Bake Lacquer
Acetate tape
228. 7226 9990

7220 9090
(i)
(ii)
Alloy 223
SS 631
229. 8544 19
(i)
Enamelled Aluminium wire
230. 27,
38,
68,
73,
85,
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
(xi)
(xii)
(xiii)
(xiv)
(xv)
(xvi)
(xvii)
Solderon Tin concentrate

Solderon Acid HC
Solderon ST-300
Solderon strip
Satin 108
Marking ink
Melamine mould cleaning compound
Tungsten boats and baskets
Quartz wool tweezers
Teflon wafer carriers
Diamond tips
Dressing plates
Capillary
Rubber tip
Push up needles
Thermocouples
Cartridge heaters
29,
39,
69,
81,
90
32,
40,
70,
82,
Connector
Relays
Cathode ray tubes
Parts of CRT
Loudspeaker,
Degaussing coils
Semiconductors

231. 2710
3902
3902
3824
1960
9000
3000
9011
(i)
(ii)
(iii)
(iv)
Hydroisomerized base oil

Polyalphaolefin
Thermoplastic elastomer
Organoclay gellant
232. 33, 39,69,

76
(i)
(ii)
(iii)
Perfluoro Polyether Oil (Fomblin oil)

Ceramic evaporation boats
Graphic foil
233. 7011
7011
7011
7011
7011
3824
3824
3824
3824
3824
3206
3920
3920
3920
3920
2820
3207
3214
6804
8443
8443
7020
8529
6815
90
90
20
20
20
90
90
90
90
90
49
99
99
99
99
90
40
90
22
90
90
00
90
10
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
(xi)
(xii)
(xiii)
(xiv)
(xv)
(xvi)
(xvii)
(xviii)
(xix)
(xx)
(xxi)
(xxii)
(xxiii)
(xxiv)
ITO coated top glass plate

Bottom glass plate (High strain point)
Exhaust tube
Preform ring
Glass/film filter for PDP
Bus electrode paste
Transparent dielectric paste/powder
White dielectric paste/powder
Barrier rib paste/powder
Vehicle for frit paste
Phosphor paste/powder
Dry film resist for barrier rib
Dry film resist for ITO
Laminated TD
Lapping tape
MgO evaporation material
Sealing frit paste
Sealing frit powder
SS powder for sandblasting
Screen printing mask
Photo mask
Neoceram setter plate
TCP (Tape carrier package)
Graphite sheet
234. 3824
3824
3824
3824
3824
3505
3824
3824
3824
3824
2528
2905
3212
2712
3824
90
90
90
90
90
20
90
90
90
90
00
31
10
20
90
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
(xi)
(xii)
(xiii)
(xiv)
(xv)
Sebacic acid
Ammonium para nitro benzoate
Adipic aid
Glutaric acid
Ammonium benzoate
PVA powder
Triethanolamine
Ortho nitro anisol
Para nitro phenol
Methoxy phenol
Bori acid
Mono ethylene glycol
Marking foil/stamping foil
Liquid paraffin
Para nitro benzyl alcohol
20
00
00
90
235. 3907 99 20
236 85469090
237 7605 or 854419
(i)
Plastic powder PBT (Poly brominated

Terephthalate)
(ii)
PCT (Poly chlorinated terphenyls)
(iii)
Stanyl
Polyster insulation tapes
Aluminium wire of purity 99.9%
or more of dia upto 3 mm; Copper
clad Aluminium wire of purity
99.9% or more of dia upto 3 mm
1253
Cable Filling/
Flooding
compounds
(Thixotropic jelly)
for optical fibre
cables
Electronic Capacitor grade
metallised Plastic
film for Capacitors
Plasma display
panel/module
Aluminium
electrolytic
capacitors
IC sockets
Degaussing coil and other wound

components
Deflection Yokes for Colour
Picture Tubes
1254
LIST B
1.
28
Litharge
Glass shell/parts for colour picture

tubes, parts of Cathode ray tubes
2.
28
Gamma Ferric Oxide
Magnetic Inks or Magnetic Tape
3.
38
Precalcined/Pre-sintered ferrite powder
Ferrites
4.
58, 69, 84
85
Ferrites, Capacitors; Resistors
5.
6.
7.
Omitted
Omitted
Omitted
Molybdenum Silicide/Molybdenum
disillicide heating elements; Conveying
trays; Saggers

Concessional rate of duty on specified goods when, imported into India for use in the manufacture of specified excisable goods:
[Notfn. No. 27/04-Cus. dt. 23.1.2004 as amended by 12/06 and 33/07].
so to do, hereby exempts the goods of the description specified in column (3) of the Table below
and falling under the heading, sub-heading or tariff item of the First Schedule to the Customs Tariff
Act, 1975 ( 51 of 1975), specified in the corresponding entry in column (2) of the said Table, when
imported into India for use in the manufacture of goods of the description specified in the corresponding entry in column (6) of the said Table and falling under the heading, sub-heading or tariff
item of the said First Schedule, specified in the corresponding entry in column (5) of the said Table,
from so much of the duty of customs leviable thereon under the said First Schedule as is in excess
of the amount calculated at the rate specified in the corresponding entry in column (4) of the said
Table, subject to the condition that the importer follows the procedure set out in the Customs
(Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.
Explanation.- For the purposes of this notification, the rate specified in column (4) is the ad
valorem rate.
Table
_________________________________________________________________________________________________
S
No.
Heading
Description of
Standard
Heading or sub
or
goods
rate
heading or
sub-heading
tariff item
or tariff
item
_________________________________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
____________________________________________________________________________________________________
1.
Omitted
2.
2907 23 00
Bis-phenol A
5%
3907 30
All goods
3.
2910 30 00
Epichlorohydrin
5%
3907 30
All goods
4.
Omitted
5.
Omitted
6.
Omitted
7.
Omitted
8.
Omitted
9.
Omitted
1255
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
2907 11 10
Phenol
5%
2907 23 00
Bis-phenol A
34.
2914 11 00
Acetone
5%
2907 23 00
Bis-phenol A
_____________________________________________________________________________________________________

Exemption to Specified goods, Originated in Bangaldesh.
[Notifn. No. 99/2011-Cus., dt. 9.11.2011.
1962 (52 of 1962), and in supersession of the notifications of the Government of India, in the
Ministry of Finance (Department of Revenue), No. 51/2008-Customs, dated the 21st April, 2008
[G.S.R. 297 (E), dated the 21st April, 2008] and No. 85/2011-Customs dated 6th September,
2011[G.S.R.662 (E), dated the 6th September, 2011], except as respects things done or omitted to be
done before such supersession, the Central Government, being satisfied that it is necessary in
public interest so to do, hereby exempts all goods other than those mentioned in the ANNEXURE
to this notification, from the whole of the duty of customs leviable thereon under the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India from a country
listed in APPENDIX to this notification.
Customs or Assistant Commissioner of Customs, as the case may be, that the goods, in respect
of which the benefit of this exemption is claimed, are of the origin of the country listed in the
APPENDIX in accordance with the Rules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA), 2006, published in the notification of the Government of India in the Ministry of Finance (Department Revenue) No 75/2006-Customs, (NT) dated
the 30th June,2006.
1256
ANNEXURE
____________________________________________________________________________________________________
S. No.
HS Code
Description
____________________________________________________________________________________________________
(1)
(2)
(3)
____________________________________________________________________________________________________
1
2203 to 2206
All goods
2
220710
All goods
3
2208
All goods
4
Chapter 24
All goods
____________________________________________________________________________________________________
APPENDIX
____________________________________________________________________________________________________
S. No. Country
____________________________________________________________________________________________________
(1)
(2)
____________________________________________________________________________________________________
1.
2.
Kingdom of Bhutan
3.
4.
Nepal
5.
Islamic Republic of Afghanistan
____________________________________________________________________________________________________
Exemption to Specified goods imported from Bangaldesh.
Notifn. No. 53/2008-Cus., dt.23.4.2008.
so to do, hereby exempts the goods specified in column (2) of the Table below when imported into
India from Bangladesh through Dhaka- Darsana Gede Kolkata route, from whole of the duty of
customs leviable thereon under the First Schedule to the Customs tariff Act, 1975 (51 of 1975) and
whole of the additional duty leviable under section 3 of the said Customs Tariff Act subject to the
conditions specified in column (3) thereof, namely:Table
____________________________________________________________________________________________________________
S.No.
Name of goods
Condition of exemptions
____________________________________________________________________________________________________________
(1)
(2)
(3)
____________________________________________________________________________________________________________
1.
Passenger train
Provided that
2.
Spares and components
(a) The goods specified in column (2) are imported
under the agreement between India and Bangladesh
for running of passenger train service between India
and Bangladesh.
(b) A certificate from the Divisional Railway Manager, Sealdah
Division is produced to the Assistant Commissioner of Customs, in
each case, that the spares and components are uncommon and
intended for the maintenance of the coaches of the passenger train.
____________________________________________________________________________________________________________
1257

Exemption fram duty on imports from specified countries.
[Notifn. No. 96/08-Cus., dated 13.8.2008 as amended by 99/08,113/08,7/09, 24/09,45/09,
59/09, 86/09,63/10, 64/10, 67/10, 121/10, 45/11, 90/11, 113/11, 56/12]
interest so to do, hereby exempts,(i)
goods falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), other
than those specified in the Appendix I and Appendix II appended hereto, from so much of the
duty of customs as is in excess of 20 per cent. of the applied rate of duty;
(ii)
all goods of the description as specified in column (3) of the Table in Appendix I and
falling under the Chapter, Heading No. or Sub-heading No. of the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the said Table,
from so much of that portion of the applied rate of duty of customs leviable as is specified in the
corresponding entry in column (4) of the said Table;
when imported into India from a country listed in the Schedule to this notification:
Provided that the importer proves to the satisfaction of the Assistant Commissioner of
Customs or Deputy Commissioner of Customs, as the case may be, that the goods in respect of
which the exemption under this notification is claimed are of the origin of the country listed in the
Schedule to this notification, in accordance with provisions of the Rules of Origin, published in
the notification of the Government of India in the Ministry of Finance (Department of Revenue),
No.100/2008-Customs (N.T.), dated 13th August, 2008.
Explanantion.- For the purposes of this notification, applied rate of duty means the standard
rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) with
respect to the goods specified in the said Table, read with any other notification for the time being
1962 (52 of 1962).
Appendix I
Table
__________________________________________________________________________________________________________________________________________
S.No
HS Code
Description
(percentage of applied rate of duty)
__________________________________________________________________________________________________________________________________________
(1)
(2)
(3)
(4)
__________________________________________________________________________________________________________________________________________
1
03028910
All goods
100%
2
03038910
All goods
100%
3
03038930
All goods
100%
4
03038960
All goods
100%
5
03038980
Croacker fish
100%
6
03048910
All goods
100%
7
03061320
All goods
100%
8
040299
All goods
25%
9
06031100
All goods
25%
10 06031200
All goods
25%
11 06031300
All goods
25%
12 06031400
All goods
25%
13 06031500
All goods
25%
14 06031900
All goods
25%
15 06039000
All goods
25%
16 07019000
All goods
15%

17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
07081000
07082000
07089000
07131000
07132000
07133100
07133200
07133300
071334
071335
071339
07134000
07135000
07139010
08011100
080290
080410
08043000
08045020
08051000
08052000
08059000
08061000
080620
08071100
08072000
081290
08131000
081340
090420
090421
090422
09061110
09062000
090710
090720
090811
090812
09082100
09082200
091011
091012
091030
09109100
091099
11052000
110630
130190
15071000
150790 10
15081000
150890
151000 10
15111000
151190
151211
151219
15122100
151229
15131100
15131900
151321
151329
151411
151419
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Arecanuts
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Chilly, dried or crushed or ground
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than thyme and bay leaves
Flakes of Potatoes
Flour, meal or powder of the products of Chapter 8
Lac
All goods
All goods
All goods
Edible Grade Groundnut Oil
All goods
All goods
Refined Palm Oil or Palmolein
All goods
All goods
All goods
Edible grade cotton seed oil
All goods
All goods
All goods
All goods
All goods
All goods
1258
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
15%
60%
20%
60%
15%
10%
20%
20%
10%
10%
20%
20%
15%
20%
10%
15%
15%
15%
15%
15%
90%
90%
45%
45%
50%
50%
50%
15%
15%
15%
15%
15%
25%
15%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%

82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
151491
15151100
151519
15152100
151529
151530
151550
151590
151620
151710
151790
16010000
16023200
170113
170114
17011200
17019100
170199
18010000
190590 10
20029000
20086000
20089100
200893
200899
20091900
20095000
281700
300390
300410
300420
320411
320412
320413
320414
320416
320417
320419
320649 10
330119 10
330129
330300
33041000
33042000
33043000
330491
330499
330510
330590
330610
330710
330730
33074100
330790
340111
340119
35011000
35019000
350510
39151000
39152000
391530
391590
391610
391620
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Tomato concentrate
All goods
All goods
All goods
All goods
All goods
All goods
Zinc oxide
Ayurvedic medicines
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Hair oils
Tooth powder, Tooth paste
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
1259
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
30%
30%
50%
50%
50%
50%
60%
60%
60%
10%
50%
50%
60%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
60%
60%
75%
60%
75%
75%
75%
10%
60%
60%
60%
60%
60%
60%
50%
50%
50%
50%
50%
50%
50%
50%
10%
10%

147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
391690
391710 10 or 3917 10 20
391721
39172200
391723
391729
39173100
391732 10 or 3917 32 20
or 3917 32 90
39173300
391739
39174000
391810
391890
39191000
391990
392010
163 392020
164 392030
165 39204300
166 39204900
167 392051
168 392059
169 392061
170 392062
171 392063
172 392069
173 392071
174 392073
175 392079
176 392091
177 392092
All
All
All
All
All
All
All
All
goods
goods
goods
goods
goods
goods
goods
goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Other plates, sheets, film, foil and strip, of polymers
of ethylene; non-cellular and not reinforced, laminated,
supported or similarly combined with other materials.
of propylene;, non-cellular and not reinforced, laminated,
of styrene, non-cellular and not reinforced, laminated,
Other plates, sheets, film, foil and strip, of polymers of vinyl
chloride, non-cellular and not reinforced, laminated,
supported or similarly combined with other materials,
containing by weight not less than 6% of plasticizers
Other plates, sheets, film, foil and strip, of other
polymers of vinyl chloride, non-cellular and not
reinforced, laminated, supported or similarly combined
with other materials
Other plates, sheets, film, foil and strip, of polymethyl
methacrylate, non-cellular and not reinforced, laminated,
Other plates, sheets, film, foil and strip, of other acrylic
polymers, non-cellular and not reinforced, laminated,
Other plates, sheets, film, foil and strip, of polycarbonates,
non-cellular and not reinforced, laminated, supported or
similarly combined with other materials
Other plates, sheets, film, foil and strip,of polyethylene
terephthalate, non-cellular and not reinforced, laminated,
supported or similarly combined with other materials
Other plates, sheets, film, foil and strip, of unsaturated
polyesters, non-cellular and not reinforced, laminated,
Other plates, sheets, film, foil and strip, of other polyesters,
Other plates, sheets, film, foil and strip, of regenerated
cellulose, non-cellular and not reinforced, laminated,
Other plates, sheets, film, foil and strip, of cellulose acetate,
Other plates, sheets, film, foil and strip, of other cellulosic
derivates, non-cellular and not reinforced, laminated,
Other plates, sheets, film, foil and strip, of polyvinyl
butyral, non-cellular and not reinforced, laminated, supported
or similarly combined with other materials
Other plates, sheets, film, foil and strip, of polyamides,
1260
10%
50%
50%
60%
60%
60%
60%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
10%
10%
50%
50%
50%
50%

178 392093
179 392094
180 392099
181 39211100
182 39211200
183 392113
184 39211400
185 39211900
186 392190
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
39221000
39222000
39229000
392310
39232100
392329
392330
39234000
392350
392390
392410
392490
39251000
39252000
39253000
392590
392610
392620
392630
392640
392690
400110
40012100
40012200
400129
400599
40061000
400690
400700
400811
400819
400821
400829
401693
401695
401699
48081000
490110
50010000
520100
52021000
52029100
52029900

Other plates, sheets, film, foil and strip, of amino-resins,
Other plates, sheets, film, foil and strip, of phenolic
resins, non-cellular and not reinforced, laminated,
Other plates, sheets, film, foil and strip, of other
plastics, non-cellular and not reinforced, laminated,
Other plates, sheets, film foil and strip, ,of polymers
of styrene, cellular
Other plates, sheets, film foil and strip, of polymers of
vinyl chloride , cellular
Other plates, sheets, film foil and strip, of polyurethanes,
cellular
Other plates, sheets, film foil and strip, of regenerated
cellulose, cellular
Other plates, sheets, film foil and strip, of other
plastics, cellular
Other plates, sheets, film foil and strip, of plastics,
not cellular
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
1261
50%
50%
10%
50%
50%
50%
50%
50%
50%
10%
10%
10%
50%
50%
50%
50%
50%
50%
50%
60%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
45%
20%
20%
20%
10%
50%
50%
50%
50%
50%
50%
50%
50%
50%
15%
60%
50%
15%
50%
50%
50%
50%

230 52030000
231 610190
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
61021000
610290
610310
61032200
61032300
610329
61033100
61033200
61033300
610339
61034100
61034200
61034300
610349
61041300
610419
61042200
61042300
610429
61043100
61043200
61043300
610439
61044200
61044300
61045200
61045300
61046100
61046200
61046300
610469
610510
610520
610590
61061000
610620
610690
61071100
610712
610719
61072100
610722
610729
610791
610799
610811
610819
61082100
610822
610829
61083100
610832
610839
61089100
610892
610899
61091000
610990
611011
61101200
All goods
Mens or boys overcoats, car-coats, capes, cloaks,
anoraks and similar articles, knitted or crocheted, of
other textile materials other than of wool or fine
animal hair
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Womens or girls suits of synthetic fibres
Of wool or fine animal hair or cotton
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
1262
50%
50%
50%
50%
60%
60%
60%
60%
50%
60%
60%
60%
60%
60%
60%
60%
50%
50%
50%
50%
50%
50%
50%
60%
60%
50%
50%
50%
50%
50%
50%
50%
50%
50%
60%
60%
50%
50%
50%
60%
60%
60%
60%
60%
60%
60%
60%
60%
60%
60%
60%
60%
50%
50%
50%
50%
50%
50%
60%
50%
50%
50%

292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
61101900
61102000
611030
61109000
61112000
61113000
611190
61121100
61121200
611219
611220
61123100
611239
61124100
611249
61130000
61142000
611430
611490
61151000
611521
61152200
611529
61153000
61159400
61159500
61159600
611599
61161000
61169100
61169200
61169300
611699
611710
611780
61179000
620119
620199
62021300
620219
620293
620299
620319
62032900
62033200
62033300
620339
62034100
62034200
620349
62041200
62041300
620419
62042100
620422
62042300
620429
62043300
620439
620442
620443
62044400
62045200
62045300
620459
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
1263
50%
50%
50%
60%
60%
60%
60%
60%
50%
50%
60%
50%
50%
50%
50%
60%
60%
60%
60%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
60%
60%
60%
60%
60%
60%
60%
60%
50%
50%
50%
50%
50%
50%
50%
60%
60%
50%
50%
50%
50%
50%
50%

357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
62046200
62046300
620469
62052000
62053000
620590
620610
62063000
62064000
62069000
62071100
62072110 or 62072190
62072200
62072900
620791
620799
62081100
62082100
62082200
620829
620892
620899
62092000
62093000
620990
62101000
621020
621040
62105000
62111100
62111200
62112000
62113200
62113300
62113900
62114100
62114900
62121000
62122000
62123000
621290
62132000
621390
62143000
62144000
621600
621710
621790
640110
640192
640199
640212
640219
640220
640220
412 640291
413 640299
414 64031200
415 640319
416 64034000
417 640391
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods of man made fibres
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Rubber slippers
Other footwears with upper straps or thongs assembled
to the sole by means of plugs.
All goods
Other footwear, incorporating a protective metal toe-cap.
Ski-boots, cross country ski footwear and snowboard
boots.
Other sports footwear with outer soles of leather,
rubber or others
Other footwear, incorporating a protective metal toe-cap.
Footwear made on a base or platform of wood, not
having an inner sole or a protective metal toe-cap,
1264
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
60%
60%
50%
60%
60%
60%
60%
50%
50%
50%
50%
50%
50%
60%
60%
60%
60%
60%
60%
60%
60%
60%
60%
60%
60%
60%
60%
60%
60%
60%
60%
60%
60%
50%
50%
50%
50%
50%
60%
60%
60%
50%
75%
10%
60%
50%
50%
50%
50%
50%
60%

418 640399
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
640411
640419
64052000
64059000
680221
681011
690100
70101000
70132800
70133700
72022100
72022900
721310
721320
721391
721399
721410
721420
72143000
721491
73158200
73181400
73181900
841451
850110
85012000
850140
850152
850440
850490
850940
85161000
85162900
85164000
85166000
85287100
455 852872
456
457
458
459
460
461
462
463
464
465
853620
85363000
85371000
85372000
853929
853931
854411
854419
854420
854449
466
467
468
469
902830
903033
940421
96031000
1265
covering the ankle

Footwear made on a base or platform of wood, not
having an inner sole or a protective metal toe-cap,
not covering the ankle
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Colour reception apparatus for television whether
or not incorporating radio broadcast receivers or
sound or video recording or reproducing apparatus
(satellite receivers)
Colour reception apparatus for television whether or
not incorporating radio broadcast receivers or sound
or video recording or reproducing apparatus
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Other electric conductors of a voltage not exceeding
80 volts (not fitted with connectors)
All goods
All goods
All goods
All goods
60%
60%
75%
60%
75%
10%
10%
50%
10%
10%
10%
20%
20%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
60%
10%
10%
10%
10%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
60%
60%
60%
60%
50%
60%
50%
50%
50%
50%
________________________________________________________________________________________________________________________________________
(b) for Appendix II, the following shall be substituted, namelyAppendix II
1266
________________________________________________________________________________________________________________________________________
S.No
HS Code
DESCRIPTION
________________________________________________________________________________________________________________________________________
(1)
(2)
(3)
________________________________________________________________________________________________________________________________________
1
02071200
All goods
2
02071300
All goods
3
02071400
All goods
4
02074300
All goods
5
02075300
All goods
6
04014000
All goods
7
04015000
All goods
8
040210
All goods
9
04022100
All goods
10
040229
Whole Milk Powder
11
040291
All goods
12
040410
Whey powder
13
04051000
Butter
14
04052000
Dairy spreads with milk content of atleast 75% but
less than 80 % by weight
15
040590
Butter Oil
16
040590
Ghee or melted butter
17
04061000
All goods
18
04062000
All goods
19
04063000
All goods
20
04064000
All goods
21
04069000
All goods
22
04090000
All goods
23
050610
Crushed bone
24
07011000
All goods
25
07020000
All goods
26
070310 10
Onions (fresh)
27
07032000
All goods
28
07041000
All goods
29
07042000
Brussels sprouts
30
07049000
All goods
31
07051100
All goods
32
07051900
All goods
33
07061000
All goods
34
070690
All goods
35
07070000
All goods
36
07093000
Al goods
37
070960
All goods
38
07097000
All goods
40
070992
All goods
41
070993
All goods
42
070999
All goods
43
07101000
All goods
44
07102100
All goods
45
07102200
All goods
46
07102900
All goods
47
07103000
All goods
48
07104000
All goods
49
071080
All goods
50
07109000
All goods
51
07114000
All goods
52
07115100
All goods
53
071190
All goods other than capers
54
07122000
All goods
55
07123100
All goods
56
071290
All goods
57
07141000
All goods
58
07142000
All goods
59
080112
All goods
60
080119
All goods

61
62
63
64
65
66
67
68
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
080132
08021100
08021200
08023100
08023200
08025100
08025200
080270
080290
08031000
08039000
080420
08044000
08054000
08055000
08071900
08081000
08082000
08092000
08093000
08094000
08121000
08133000
081350
090111
09011200
090121
090122
090190
090210
090220
090230
090240
090411 or 09041200
090510
090520
090831
090832
090921
090922
090931
090932
090940
091020
091099
100111
100119
100191
100199
10051000
10059000
100610
10062000
100630
10064000
100710
100790
100821
100829
100840
100850
100860
100890
11010000
11021000
1267
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Thyme; bay leaves
All goods
All goods
All goods
All goods other than meslin
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods

127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
11022000
11029000
110311
11031300
11031900
11032000
11041200
11041900
11042200
11042300
11042900
11043000
11051000
11061000
110620
11071000
11072000
11081100
11081200
11081300
11081400
110819
11082000
11090000
12011000
120241
120242
12030000
120400
12051000
12059000
120600
120721
120729
120740
120750
12079100
120710
120730
120760
120770
120799
12081000
12089000
12101000
12102000
13012000
130190
13021100
14011000
151499
18020000
18031000
18032000
18040000
18050000
18061000
190110
20091200
22030000
22041000
220421
220429
22043000
22051000
1268
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Of seed quality
All goods
All goods
All goods
Low erucic acid rape seeds
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods

192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
22059000
22060000
220710
220820
220830
220840
220850
22086000
220870
220890
230210
23023000
23024000
23025000
23031000
23032000
23033000
230400
230500
230610
230620
230630
23064100
23064900
230650
23066000
230690
230990
240110
240120
24013000
240210
240220
240290
240311
240319
24039100
240399
251020
25151100
251512
251520
25221000
253090
271000
271019
271111
280920
28141000
350691
360500
380610
381220
40013000
40030000
40040000
40051000
400520
400591
40121100
40121200
40121300
401219
401220
401290
1269
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods

257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
40161000
40169200
401700
46012100
46012200
46012900
46019200
46019300
46019400
46019900
46021100
46021200
460219
46029000
480300
48099000
48111000
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
48171000
48172000
481730
482110
482190
48236100
48236900
500200
500300
500400
500500
500600
50071000
500720
50079000
72021100
72021900
72023000
72024100
72024900
72025000
72026000
72027000
72028000
72029100
72029200
72029300
720299
72041000
720421
720429
72043000
72044100
72044900
72045000
720918
720928
721030
72104100
72104900
72106100
72107000
721220
721230
72124000
721250
721499
1270
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than floor coverings on a base of paper
or of paperboard, whether or not cut to size
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods

321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
721720
722220
722240
72271000
72272000
722790
722810
72282000
722830
72284000
722850
722860
722870
722880
74031100
74031200
74031300
740400
740710
740811
740819
760200
76081000
780200
84143000
84182100
842810
84501100
87011000
870120
870130
870190
89059000
1271
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
__________________________________________________________________________________________________________________________________________
___________________________________________________________________________________________________
Appendix II
______________________________________________________________________________________________________
S.No HS Code
DESCRIPTION
___________________________________________________________________________________________________
1
0207 12 00
All goods
2
0207 13 00
All goods
3
0207 14 00
All goods
4
0207 34 00
All goods
5
0401 30 00
All goods
6
0402 10
All goods
7
0402 21 00
All goods
8
0402 29
Whole Milk Powder
9
0402 91
All goods
10
0404 10
Whey powder
11
0405 10 00
Butter
12
0405 20 00
Dairy spreads with milk content of
atleast 75% but less than 80 %
by weight
13
0405 90
Butter Oil
14
0405 90
Ghee or melted butter

15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
0406 10 00
0406 20 00
0406 30 00
0406 40 00
0406 90 00
0409 00 00
0506 10
0701 10 00
0702 00 00
0703 10 10
0703 20 00
0704 10 00
0704 20 00
0704 90 00
0705 11 00
0705 19 00
0706 10 00
0706 90
0707 00 00
0709 30 00
0709 60
0709 70 00
0709 90
0710 10 00
0710 21 00
0710 22 00
0710 29 00
0710 30 00
0710 40 00
0710 80
0710 90 00
0711 40 00
0711 51 00
0711 90
0712 20 00
0712 31 00
0712 90
0714 10 00
0714 20 00
0801 19
0801 32
0802 11 00
0802 12 00
0802 31 00
0802 32 00
0802 50 00
0802 90
0803 00 00
0804 20
1272
All goods
All goods
All goods
All goods
All goods
All goods
Crushed bone
All goods
All goods
Onions (fresh)
All goods
All goods
Brussels sprouts
All goods
All goods
All goods
All goods
All goods
All goods
Al goods
All goods
All goods
All goods other than Globe Artichokes
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than arecanuts
All goods
All goods

64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
0804 40 00
0805 40 00
0805 50 00
0807 19 00
0808 10 00
0808 20 00
0809 20 00
0809 30 00
0809 40 00
0812 10 00
0813 30 00
0813 50
0901 11
0901 12 00
0901 21
0901 22
0901 90
0902 10
0902 20
0902 30
0902 40
0904 11 or
0904 12 00
0905 00
0908 30
0909 20
0909 30
0909 40
0910 20
0910 99
1001 10
1001 90
1005 10 00
1005 90 00
1006 10
1006 20 00
1006 30
1006 40 00
1007 00
1008 20
1008 90
1101 00 00
1102 10 00
1102 20 00
1102 90 00
1103 11
1103 13 00
1103 19 00
1103 20 00
1273
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
All goods
All goods
All goods
All goods
All goods
All goods
Thyme; bay leaves
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods

112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
1104 12 00
1104 19 00
1104 22 00
1104 23 00
1104 29 00
1104 30 00
1105 10 00
1106 10 00
1106 20
1107 10 00
1107 20 00
1108 11 00
1108 12 00
1108 13 00
1108 14 00
1108 19
1108 20 00
1109 00 00
1201 00 10
1202 10
1202 20
1203 00 00
1204 00
1205 10 00
1205 90 00
1206 00
1207 20
1207 40
1207 50
1207 91 00
1207 99
1208 10 00
1208 90 00
1210 10 00
1210 20 00
1301 20 00
1301 90
1302 11 00
1401 10 00
1514 99
1802 00 00
1803 10 00
1803 20 00
1804 00 00
1805 00 00
1806 10 00
1901 10
2009 12 00
2203 00 00
1274
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Of seed quality
All goods
All goods
All goods
Low erucic acid rape seeds
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods

161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
2204 10 00
2204 21
2204 29
2204 30 00
2205 10 00
2205 90 00
2206 00 00
2207 10
2208 20
2208 30
2208 40
2208 50
2208 60 00
2208 70
2208 90
2302 10
2302 30 00
2302 40 00
2302 50 00
2303 10 00
2303 20 00
2303 30 00
2304 00
2305 00
2306 10
2306 20
2306 30
2306 41 00
2306 49 00
2306 50
2306 60 00
2306 90
2309 90
2401 10
2401 20
2401 30 00
2402 10
2402 20
2402 90
2403 10
2403 91 00
2403 99
2510 20
2515 11 00
2515 12
2515 20
2522 10 00
2530 90
2710 00
1275
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods

210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
2710 19
2711 11
2809 20
2814 10 00
3506 91
3605 00
3806 10
3812 20
4001 30 00
4003 00 00
4004 00 00
4005 10 00
4005 20
4005 91
4012 11 00
4012 12 00
4012 13 00
4012 19
4012 20
4012 90
4016 10 00
4016 92 00
4017 00
4601 21 00
4601 22 00
4601 29 00
4601 92 00
4601 93 00
4601 94 00
4601 99 00
4602 11 00
4602 12 00
4602 19
4602 90 00
4803 00
4809 90 00
4811 10 00
247
248
249
250
251
252
253
254
255
256
4817 10 00
4817 20 00
4817 30
4821 10
4821 90
4823 61 00
4823 69 00
5002 00
5003 00
5004 00
1276
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than floor coverings on a
base of paper or of paperboard, whether
or not cut to size
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods

257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
5005 00
5006 00
5007 10 00
5007 20
5007 90 00
7202 11 00
7202 19 00
7202 30 00
7202 41 00
7202 49 00
7202 50 00
7202 60 00
7202 70 00
7202 80 00
7202 91 00
7202 92 00
7202 93 00
7202 99
7204 10 00
7204 21
7204 29
7204 30 00
7204 41 00
7204 49 00
7204 50 00
7209 18
7209 28
7210 30
7210 41 00
7210 49 00
7210 61 00
7210 70 00
7212 20
7212 30
7212 40 00
7212 50
7214 99
7217 20
7222 20
7222 40
7227 10 00
7227 20 00
7227 90
7228 10
7228 20 00
7228 30
7228 40 00
7228 50
7228 60
1277
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
1278
306
7228 70
All goods
307
7228 80
All goods
308
7403 11 00
All goods
309
7403 12 00
All goods
310
7403 13 00
All goods
311
7404 00
All goods
312
7407 10
All goods
313
7408 11
All goods
314
7408 19
All goods
315
7602 00
All goods
316
7608 10 00
All goods
317
7802 00
All goods
318
8414 30 00
All goods
319
8418 21 00
All goods
320
8428 10
All goods
321
8450 11 00
All goods
322
8701 10 00
All goods
323
8701 20
All goods
324
8701 30
All goods
325
8701 90
All goods
326
8905 90 00
All goods
______________________________________________________________________________________________________
Schedule
______________________________________________________________________________________________________
S.No.
Name of the Country
______________________________________________________________________________________________________
1
Kingdom of Cambodia
2
The United Republic of Tanzania
3
The Federal Democratic Republic of
Ethiopia
4
Republic of Mozambique
5
Samoa
6
Malawi
7
Lao Peoples Democratic Republic
8
Uganda
9
Republic of Rwanda
10
Madagascar
11
Republic of Benin
12
Union of Myanmar
13
Burkina Faso
14
State of Eritea
15
Republic of The Gambia
16
The Republic of the Sudan
17
Republic of Senegal
18
Lesotho
19
Republic of Mali
1279
20
Republic of Somalia
21
Maldives
22
Bangladesh
23
Republic of Burundi
24
Republic of East Timor
25
Republic of Zambia
26
Central African Republic
27
Isalamic Republic of Afghanistan
28
Republic of Liberia
29
Union of Comoros
______________________________________________________________________________________________
Exemption from duty on goods Imports under SAFTA.
[Notifn. No. 85/2011-Cus., dt. 6.9.2011 as amended by 96/11]
1962 (52 of 1962), and in supersession of the notification of the Government of India, in the
Ministry of Finance (Department of Revenue), No. 107/2008-Customs, dated the 6th October,
2008 [G.S.R. 718 (E), dated the 6th October, 2008], except as respects things done or omitted to be
done before such supersession, the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby exempts the goods of the description specified in column (3)
of the Table hereto annexed and falling under the Chapter, heading, sub-heading or tariff item of
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as specified in the corresponding
entry in column (2) of the said Table, when imported into India from a country listed in APPENDIX
to this notification from the whole of the duty of customs leviable thereon under the said First
Schedule.
which the benefit of this exemption is claimed are of the origin of the country listed in the
APPENDIX in accordance with the Rules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA), 2006, published in the notification of the Government of India in the Ministry of Finance (Department Revenue) No 75/2006-Customs, (NT) dated
the 30th June,2006.
Table
____________________________________________________________________________________________________
S.No. Chapter, heading subDescription of goods
heading or tariff item
of the First Schedule.
____________________________________________________________________________________________________
(1)
(2)
(3)
______________________________________________________________________________________________________________________________________
1
0207 34 00
All Goods
2
0302 69 10
All Goods
3
0303 79 10
All Goods
4
0303 79 30
All Goods
5
0303 79 60
All Goods
6
0303 79 80
Croacker

7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
0304 29 10
0306 13 20
0711 40 00
0711 51 00
0711 90
0712 20 00
0712 31 00
0804 10
0804 30 00
907
0908 10
0908 20 00
1512 21 00
1701 11
1701 12 00
1701 91 00
1701 99
2002 90 00
2008 60 00
2008 91 00
2008 99
2009 50 00
2309 90
3003 90 11
3004 10
3004 20
3204 11
3204 12
3204 13
3204 14
3204 16
3204 17
3204 19
3206 49
3301 19 10
3301
3303 00
3304 10 00
3304 20 00
3304 30 00
3304 91
3304 99
3305 10
3305 90
3306 10
3307 10
3307 30
3307 41 00
3307 90
1280
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Tomato concentrate
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Pigments
All Goods
Red Oxide
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Hair oils
All Goods
All Goods
All Goods
All Goods

56
57
58
59
60
61
62
63
64
3401 11
3401 19
3505 10
3812 20
3915 10 00
3915 20 00
3915 30
3915 90
3917
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
3917 21
3917 22 00
3917 23
3917 29
3917 31 00
3917 32 10
3917 33 00
3917 39
3917 40 00
3918 10
3918 90
3919 10 00
3919 90
3920 10
3920 20
3920 30
3920 43 00
3920 49 00
3920 51
3920 59
3920 61
3920 62
3920 63
3920 69
3920 71
3920 73
3920 79
3920 91
3920 92
3920 93
3920 94
3920 99
3921 11 00
3921 12 00
3921 13
3921 14 00
3921 19 00
3921 90
1281
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Artificial guts (sausage castings) of hardened
protein or
of cellulosic materials.
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods

103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
3922 10 00
3922 20 00
3922 90 00
3923 10
3923 21 00
3923 29
3923 30
3923 40 00
3923 50
3923 90
3924 10
3924 90
3925 10 00
3925 20 00
3925 30 00
3925 90
3926 10
3926 20
3926 30
3926 40
3926 90
4003 00 00
4004 00 00
4005 10 00
4005 20
4005 99
4006 10 00
4006 90
4007 00
4008 11
4008 19
4008 21
4008 29
4012 90
4016 10 00
4016 92 00
4016 93
4016 95
4016 99
4017 00
4808 10 00
4809 90 00
4811 10 00
146
147
148
149
4811 41 00
4811 49 00
4817 10 00
4817 20 00
1282
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Bangles, beads of plastic and imitation jewellery
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All goods other than other than floor coverings
on a base of paper or of paperboard, whether
or not cut to size
All Goods
All Goods
All Goods
All Goods

150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
4817 30
4821 90
4901
5001 00 00
5002 00
5003 00
5004 00
5005 00
5006 00
5007 10 00
500720
5007 90 00
6101 90
6102 10 00
6102 90
6103 10
6103 29
6103 31 00
6103 39
6103 41 00
610342
610343
172
173
174
175
176
177
178
6103 49
6104 19
6104 29
6104 31 00
6104 39
6104 61 00
610462
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
610463
6104 69
610510
610520
610610
6106 90
610711
6107 19
610721
6107 29
610791
6108 19
610821
610822
610831
610910
610990
6110 11
1283
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods of wool or fine animal hair
All Goods
All Goods
All Goods
All Goods
Mens or Boys Trousers
Mens /Boys Trousers, Overalls and Shorts Knitted -Synthetic Fibres
All Goods
Of wool or of fine animal hair
All Goods
All Goods
All Goods
All Goods
Womens or Girls Trousers, Overalls and
Shorts-Knittes- of Cotton
All goods
All Goods
All goods
All goods
All Goods-knitted
All Goods
All goods
All Goods
All goods
All Goods
All goods
All Goods
All goods
All goods
All goods
All goods
All goods
All Goods

197
198
199
200
201
202
203
204
611020
611030
611090
611120
611130
6111 90
611241
611300
205
206
207
208
209
210
211
212
611420
6114 90
6115 94 00
611699
6203 29 00
620332
620333
620342
213
214
215
216
6204 21 00
620413
620452
620462
217
218
219
220
221
620520
620530
620590
6205 90
620630
222
223
224
225
226
227
620721
620821
620920
620930
621040
621050
228
229
230
231
232
233
234
235
236
237
238
239
621111
621132
621133
6211 39 00
6211 41 00
621210
6213 90
621710
6401 10
6401 92
6401 99
6402 12
1284
All goods
All goods
All goods
All goods
All goods
Of synthetic fibres
Garments , made-up of knitted or crocheted
fabrics of
heading No. 59.03,59.06
All goods
All Goods
All goods
All goods
All goods
Mens/Boys Trousers, Overalls and Shorts Woven- Cotton
All Goods
All goods
All goods
Womens/Girls Trousers, Overalls and ShortsWoven-Cotton
Mens/Boys Shirts-Woven-Cotton
Mens/Boys Shirts-Woven-Man-Made-Fibres
All goods
Womens/Girls Blouses, Shirts and ShirtBlouses-Woven-Cotton
All goods
All goods
All goods except hats
All goods except hats
All goods
Sweaters, Sweat Shirts and Waist-CoatsKnitted-Cotton
All goods
All goods
All goods
All Goods
All goods
Of silk or silk waste
All goods
All Goods
All Goods
All Goods
All Goods

240
241
6402 19
6402 99
242
243
244
245
6402 91
6403 12 00
6403 19
6403 91 or 6403 99
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
6403 40 00
6404 11
6404 19
6405 20 00
6405 90 00
6802 21
6810 11 10
6901 00
7010 10 00
7013 28 00 or 7013 37 00
7213 10
7213 20
7213 91
7213 99
7214 10
7214 20
7214 30 00
7214 91
7217 20
7315 82 00
7318 14 00
7318 19 00
7403 11 00
7403 12 00
7403 13 00
7407 10
7408 11
7408 19
7608 10 00
8414 30 00
8414 51
8418 21 00
8428 10
8450 11 00
8501 10
8501 20 00
8501 40 10
8501 52
284
8504 40
1285
All Goods
Other footwear, incorporating a protective
metal toe-cap
All Goods
All Goods
All Goods
Footwear made on a base platform of
wood, not having
an inner sole or protective metal toe-cap
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Bricks/blocks/tiles
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Micro and AC Motor
All Goods
All Goods
Electric Motor 1 HP to 10 HP - AC - excluding
special types
All Goods

285
286
287
1286
8504 90
8509 40
8516 10 00
All Goods
All Goods
Storage water heaters/geysers upto 100 litres
capacity/ upto 3 KW
288
8516 29 00
All Goods
289
8516 40 00
290
8516 60 00
All Goods
291
8528 71 00 or 8528 72
292
8536 20
All Goods
293
8536 30 00
294
8537 10 00
All Goods
295
8537 20 00
All Goods
296
8539 29
All Goods
297
8539 31
All Goods
298
8544 11
All Goods
299
8544 19
Insulated plastic and rubber Wires - domestic types
300
8544 20
All Goods
301
8544 49
All goods for voltage not exceeding 80V
302
9028 30
All Goods
303
9030 33
All Goods
304
9404 21
All Goods
305
9603 10 00
Hill grass/broom
_____________________________________________________________________________________________________
APPENDIX
_____________________________________________________________________________________________________
S. No.
Country
_____________________________________________________________________________________________________
(1)
(2)
_____________________________________________________________________________________________________
1.
2.
Kingdom of Bhutan
3.
4.
Nepal
5.
Islamic Republic of Afganistan
_____________________________________________________________________________________________________
Omitted
GENERAL EXEMPTION NO. 107, 108 & 109
1287
IV.
IMPORTS BY PRIVILEGED PERSONS, U.N.O. AND ITS AGENCIES, INSPECTION
TEAM OF THE ORGANISATION OF PROHIBITION OF CHEMICAL WEAPONS,
GOVERNMENT AGENCIES, FOREIGNERS ETC.

Exemption to imports by Vice President of India [Notfn. No. 106/58-Cus. dt.29.3.1958].
The Articles specified in the Schedule below, if imported or purchased out of bond by the
Vice-President of India on appointment or during his tenure of office, are exempt from the
payment of customs duty leviable thereon.
SCHEDULE
(a)
articles for the personal use, wear or consumption of the Vice-Preisdent or any member
of his family;
(b)
food, drink, and tobacco for consumption by members of Vice-Preisdent's household or
by his guests, whether official or not;
(c)
articles for the furnishing of any of the Vice-President's official residences; and
(d)
motor cars provided for the Vice President's use.

Exemption to imports by Governors The following articles if imported or purchased out of bond by the Governors on
appointment or during their tenure of office will be exempt from duty:(a)
(b)
(c)
(d)
articles for thepersonal use, wear or consumption of the Governor or any member of his
family;
food, drink, and tobacco for consumption by members of the Governor's household or
by his guests whether official or not;
articles for the furnishing of any of the Governor's official residences; and
Motor cars provided for the Governor's use.
[Clause 9 of the G.O.I. (Governor's Allowance and Previleges) Order dated 1.1.1950]

Exemption to imports by Diplomats, Consulates, Trade Representatives etc. [Notfn. No. 3/57-Cus. dt. 8.1.1957 as amended by Notfn. Nos. 159/66, 112/69, 135/69, 56/75,
128/86 and 36/90(NT)].
Each of the following categories of goods imported into India and specified in column
(2) of the table below are exempt from the whole of the duty of customs leviable thereon which is
specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of
the additional duty leviable thereon under section 3 of the said Customs Tariff Act.
1288
TABLE
___________________________________________________________________________________________
S.No.
Goods
Conditions and Limitations
___________________________________________________________________________________________
(1)
(2)
(3)
___________________________________________________________________________________________
1.
All goods, including motor vehicles, Provided that imported or purchased from bond, for the
personal use by the following classes of (a) a corresponding exemption is allowed
members of the Diplomatic Missions in to Indian Officers of the same status by
India and their families or on their behalf:- the Government of the Diplomatic Mission
(i) Ambassador, High Commissioner, concerned, and
Envoys, Extraordinary and Ministers
Plenipotentiary Charge'd Affairs, Coun- (b) the exemption of goods imported or
sellors, First Secretaries, Second Secre- purchased from bond under this
concession is also subject to the Foreign
taries, Third Secretaries and Attaches.
Privileged Persons' (Regulation of
(ii) Articles of office equipment and all Customs Privileges) Rules, 1957.
other goods, including motor vehilces,
imported or purchased from bond by
Ambassadors, High Commissioners,
Envoys, Extraordinary and Ministers
Plenipotentiary and Charge'd Affairs or
any Officer of the mission authorised in
this behalf for the official use of their
missions.
(iii) Calendars imported by the Officers
mentioned in item (i) for free distribution
to the various agencies/public, if they are
the product or manufacture of the
country the Officer represents.
2.
(i) Personal and household effects,

excluding motor vehicles imported by the
officials of the Diplomatic Mission in
India, other than those holding diplomatic
status, and by their families for their
personal use on their first arrival to take
up their appointment in India.
(ii) One motor vehicle each imported by
the Officers of the Diplomatic Mission in
India, other than those holding diplomatic
status for their personal use on their first
arrival to take up appointments in India.
Provided that (a) the goods are imported within the

time limit fixed under the Baggage Rules
made under Section 75 of the Sea Customs
Act;
(b) a corresponding exemption is allowed
to Indian Officer of the same status by the
Government of the Diplomatic Mission
concerned;
(c) the claimants are nationals of the State
employing them, are not normally resident
in India, are sent by their respective Govts.
to posts in India and are not engaged in
1289
any gainful private occupation in India;
and
(d) the exemption of goods imported
under this concession is also subject to the
Foreign Privileged Persons (Regulation of
Customs Privileges) Rules, 1957.
3.
(i) Personal and household effects and

other articles, including motor vehicles
imported by or on behalf of the following
classes of Career Consular Officers of
Foreign States and their families - Consuls
- Generals Consuls (including Additional
Consuls) and Vice-Consuls.
Provided that (a) the goods are imported at any time

during the period the Consular Officer
concerned holds his appointment in India;
to Indian Consular Officers of the same
status by the Government which the
Consular Officer represents;
(c) the Consular Officer concerned is
normally resident in India;
(d) the Consular Officer is not engaged
in any gainful private occupation in India;
and
(e) the exemption of goods imported
under this concession is also subject to
the Foreign Privileged Person's (Regulation of Customs Privileges) Rules, 1957.
3(A)
(ii) Articles of office equipment including motor vehicles, imported for official
use in a Consulate of a Foreign State to
which a Career Consular Officer entitled
to exemption under item (i) is posted.
Provided that -

mentioned in Item (i) for free distribution
country the Officer represents,
(b) the goods are the property of the

Government of that State and imported
for use in their Consulate in India;

other articles including motor vehicles,
imported by or on behalf of the following
Provided that (a) the goods are imported at any time

during the period of privileged Officer
(a) a corresponding exemption is allowed

in respect of similar goods imported by
the Indian Consulate in those States;
(c) the exemption of goods imported

under this concession is subject to the
Foreign Privileged Person's (Regulation
of Customs Privileges) Rules, 1957.

classes of privileged Officers of foreign
State in India, stationed outside Delhi and
their families, Deputy High Commissioners, Assistant High Commissioners,
First Secretaries, Second Secretaries,
Third Secretaries, and Attaches.
1290
concerned holds his appointment in India;
to Indian Officers of the same status by
the Government which the privileged
persons concerned represents;
(c) the privileged Officer concerned is
not normally resident in India, and
(d) the privileged Officer is not engaged
in any gainful private occupation in India,
and
(e) the exemption of goods imported
the Foreign Privileged Persons'
(Regulation of Customs Privileges) Rules,
1957.
(ii) Articles of office equipment

including motor vehicles, imported for
official use in a foreign mission to which
a privileged Officer entitled to exemption
under (i) above is posted.
mentioned in Item (i) for free distrbution
Provided that (a) a corresponding exemption is allowed

in respect of similar goods imported by
the Indian Mission of similar status in the
country represented by the Mission
concerned;
(b) the goods are the property of the
Government of their country and imported
for use in their Mission; and
(c) the exemption of goods imported
under this concession is subject to the
Foreign Privileged Persons' (Regulation
of Customs Privileges) Rules, 1957.
4.
(i) Personal and household effects

excluding motor vehicles,imported by the
Official of a Consulate of foreign State
other than the Career Consular Officers
mentioned in Serial No.3 for their personal
use, on their first arrival to take up their
appointment in India.
Provided that -

the Officials of a Consular of Foreign
State, other than those holding diplomatic
status (other than career Consular

the Government of the Consulates
concerned;
(a) the goods are imported within the

Act;(now under section 79 of the Customs
Act, 1962)

Officers mentioned in S.No.3) for their
personal use on their first arrival to take
up appointments in India.
1291
in India, are sent by their respective
Governments to post in India and are not
engaged in any gainful occupation in
India; and
the Foreign Privileged Persons' (Regulation of Customs Privileges) Rules, 1957.
4(A)
(i) Personal and household effects

excluding motor vehicles imported by the
Official of a Deputy High Commission or
an Assistant High Commission of a
foreign country in India outside Delhi,
other than the privileged Officer
mentioned in Serial No.3A(i) above for
their personal use, on their first arrival to
take up their appointments in India.
Provided that -

the officers of the Deputy High
Commission in India, outside Delhi, other
than those holding Diplomatic status, for
their personal use on their first arrival to
take up appointments in India.

Government to posts in India and are not
India; and
(a) the goods are imported within the

same time limit fixed under the Passenger's
(Non-Tourist) Baggage Rules, 1960;
the Govt. of the country concerned;

5.

all articles including motor vehicles
intended for personal use imported by a
Trade Commissioner, Trade Representative or a Trade Agent appointed by the
Government of a foreign or Commonwealth Country and the members of their
families.
(ii) All articles, including motor
vehicles, imported for the official use of
the officers mentioned in Item (i).
(iii) Samples (including advertising
literature, if any) imported by the Officer
Provided that (a) a corresponding exemption is allowed

to Indian officers of the same status by
the Government of the country concerned;
and
(b) the exemption of goods imported
the Foreign Privileged Persons's
(Regulation of Customs Privileges) Rules,
1957.
1292
mentioned in item (i), if they are the

produce or manufacture of the country
the Officer concerned represents and are
intended solely for display in the office
of the Officer concerned.
(iv) Calendars, publicity posters and
booklets imported by the Officers
mentioned in Item (i) for free distribution
6.
Personal and household effects excluding

motor vehicles, imported by the Officials
in the office of a Trade Commissioner,
Trade Representative or a Trade Agent
mentioned in Serial No.5 for their personal
use on their first arrival to take up their
appointment in India.
Provided that (a) the goods are imported within the

Act;(now Section 79 of the Customs Act,
1962)
to Officers of the same status by the
Government which Trade Commissioner,
Assistant Trade Commissioner, Trade
Representatives or the Trade Agent
concerned represents.
(c) claimants are nationals of the State
governments to posts in India and are not
India; and
1293

EXEMPTION TO IMPORTS BY U.N. AND ITS AGENCIES AND THEIR OFFICIALS Relevant Articles of the United Nations (Privileges and Immunities) Act, 1947 under
which exemption from Customs duty is allowed to the U.N.O. and officials are reproduced below:
Article II, Section 7. The specialised agency assets, income and other property shall be (b)
Exempt from customs duties and prohibitions and restrictions on imports and exports in
respect of articles imported or exported by the specialised agency for its official use
(c)
Exempt from Customs duties and prohibitions and restrictions on imports and exports in
respect of its publications.
Article IV, Section II. Representatives of members at Meeting convened by a Special agency
shall, while exercising their functions and during their journey to and from the place of meeting,
enjoy the following privileges and immunities:(f)
The same immunities and facilities in respect of their personal baggage as are accorded
to members of comparable ranks of diplomatic missions.
Article V. Section 18(G). Officials of the specialised agency shall:
(g)
have the right to import free of duty their furniture and effects at the time of first taking
up their post in the country in question.
Article V. Section 19. In addition to the immunities and privileges specified in section 18, the
Executive Head of each specialised agency including any Official acting on his behalf during his
absence from duty shall be accorded in respect of themselves, their spouses and minor children,
the privileges and immunities, exemptions and facilities accorded to diplomatic envoys in
accordance with international law.
Article VI, Section 22(f). Experts (other than official coming within the scope of Article V)
performing missions for the specialised agency shall be accorded:
(f)
the same immunities and facilities in respect of the personal baggage as are accorded to
diplomatic envoys.
Article VII, Section 27. The Executive Heads, Assistant Executive Heads, Heads of Departments
and other officials of rank not lower than that of a head of a Department of the specialised
agencies travelling on U.N. laissez - passer on the business of the specialised agency shall be
granted the same facilities for travel as are accorded to Officials of a comparable rank in diplomatic
missions.
These concessions have also been extended to the following International organisations
and their representatives (known as specialised agencies) and Officials subject to the notifications
and extensions mentioned below as laid down in the G.O.I. Ministry of External Affairs Notification
No.55 U.N.I., dated 21.2.1950 and No.163 U.N.I./52 dated 26.4.1952.

(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
(xi)
(xii)
(xiii)
(xiv)
1294
International Civil Aviation Organisation.

World Health Organisation.
International labour Organisation.
U.N. International Children's Emergency Fund.
The Joint Enterprise Aid in Mass Vaccination against T.B. in India.
Food and Agriculture Organisation of the United Nations.
U.N. Educational Scientific and Cultural Organisation.
International Monetary Fund.
International Bank for Reconstruction and Development.
Universal Postal Union.
International Tele-communication Union.
World Meteorological organisation.
U.N.D.P.
UNICEF
Article IV has been extended to: The Chairman of the Council of the F.A.O., President of the
Conference and Members of Executive Board of U.N.E.S.C.O., their substitutes and advisers,
persons designated to serve on the Executive Board of the W.H.O., the employer's and Worker's
members and Deputy members of Governing body of the International Labour Organisation and
their substitutes.
Article V. Section 19. shall also be accorded to the President of the Council of the International
Civil Aviation Organisation, Deputy Director General of the International labour office and any
Assistant Director General of the International Labour Office and to the Deputy Director General
of U.N.E.S.C.O., his spouse and minor children.
Article VI. Section 22(f) shall not apply to the International Civil Aviation organisation, W.H.O.,
I.L.O., F.A.O., U.N.E.S.C.O., I.M.F., International Bank for Reconstruction, the Universal Postal
Union, International Tele-Communication Union and World Meteorological Organisation.
Note 1. The concession in respect of the Joint Enterprise Aid in Mass Vaccination against T.B.
in India vide Item (v) above, shall remain in force until the work of the team is deemed to have been
completed by mutual agreement of the Government of India and the Joint Enterprise.
Note 2. Articles imported by the United National Information Centre, New Delhi, for its official
use may be granted exemption from customs duty and other customs formalities as may be
admissible under the United Nations (Privileges and Immunities) Act, 1947.
World Health Organisation - World Health Organisation and the Government of India - agreement
between.
The Government of India have decided that (1)
Medical supplies or any other articles or goods imported or exported by the World
Health organisation for its official use and the publications of the said Organisation shall be
exempt from customs duties, prohibitions and restrictions on imports and exports.
(2)
Officials of the World Health Organisation shall (a)

have the right to import free of duty their furniture and effects at the time of
taking up their posts in India or upon their permanent appointment to it, and
GENERALEXEMPTION NO. 111
1295
(b)
once in every three years have the right to import free of duty a motor car, it
being understood that the duty will become payable in the event of the sale or disposal of such
motor car to a person not entitled to this exemption within three years upon its import.
(3)
In addition to the immunities and privileges specified in (2) above, the Director General,
the Deputy Director General, the Assistant Director General, the Regional Director in India and if
the Director General should so desire and communicate their names to the Government of India
certain Officials, of a Director's status, shall be accorded in respect of themselves, their spouses
and minor children the privileges and immunities, exemption and facilities accorded to diplomatic
envoys in accordance with international law.

Exemption to Imports by U.N. or International Organisation for execution of projects in India [Notfn. No. 84/97-Cus. dt. 11.11.97 as amended by Notfn. Nos. 85/99, 119/99, 75/01, 107/01 and
24/08].
1962 (52 of 1962), read with sub-section (4) of section 68 of the Finance (No.2) Act, 1996 (33 of
1996), the Central Government, being satisfied that it is necessary in the public interest so to do,
hereby exempts all the goods imported into India for execution of projects financed by the United
Nations or an international organisation and approved by the Government of India, from the
whole of the duty of customs leviable thereon under First Schedule to the customs Tariff Act, 1975
(51 of 1975), the whole of the additional duty of customs leviable thereon under section 3 of the
said Customs Tariff Act and the whole of the special duty of customs leviable under section 68 of
the Finance (No.2) Act 1996 (33 of 1996):
Provided that the importer, at the time of clearance of the goods, produces before the
Assistant Commissioner of Customs or Deputy commissioner of Customs, as the case may be,
having jurisdiction,(i)
in case the said goods are (a)

imported by an international organisation listed in the Annexure appended to
this notification and intended to be used in a project that has been approved by the
Government of India and financed (whether by a loan or a grant) by such an organisation,
a certificate from such organisation that the said goods are required for the execution of the
said project and that the said project has duly been approved by the Government of India; or
(b)
imported for use in a project that has been approved by the Government of
India and financed (whether by a loan or a grant) by an international organisation listed
in the said Annexure, a certificate from an officer not below the rank of Deputy Secretary
to the Government of India, in the Ministry of Finance (Department of Economic Affairs)
that the said goods are required for the execution of the said project and that the said
project has duly been approved by the Government of India;
(ii)
in case the said goods are intended to be used in a project financed (whether by a loan
or a grant) by the World Bank, the Asian Development Bank or any international
organisation, other than those listed in the Annexure and the said project has been
approved by the Government of India, a certificate from the executive head of the Project
Implementing Authority and countersigned by an officer not below the rank of a Joint
Secretary to the Government of India, in the concerned Line Ministry in the Government
of India, that the said goods are required for the execution of the said project and that
the said project has duly been approved by the Government of India, and

(iii)
1296
in case the said goods are intended to be used in a project financed (whether by a loan
or a grant) by the World Bank, the Asian Development Bank or any international
organisation other than those listed in the Annexure and the said project has been
approved by the Government of India for implementation by the Government of a State
or a Union Territory, a certificate from the executive head of the Project Implementing
Authority and countersigned by the Principal Secretary or the Secretary (Finance), as
the case may be, in the concerned State Government or the Union Territory, that the said
goods are required for the execution of the said project, and that the said project has
duly been approved by the Government of India for implementation by the concerned
State Government.
Explanation 1 - For the purposes of this notification,-
(a)
"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;
(b)
"Line Ministry" means a Ministry in the Government of India, which has been
so nominated with respect to a project, by the Government of India, in the Ministry of Finance
(Department of Economic Affairs).
Explanation 2 - For the removal of doubts, it is herebyclarified that the benefit under this
notification, in the case of goods supplied to the projects financed by the United Nations or an
international organisation, is available when the goods brought into the project are not withdrawn
by the supplier or contractor and the expression goods are required for the execution of the
project shall be construed accordingly.
* Corrigendum vide F.No.605/187/2001-DBK dt.22.10.01.
1.
2.
3.
4.
5.
6.
7.
8.
ANNEXURE
United Nations Development Programme,
United Nations International Childrens' Fund,
Food and Agricultural Organisation,
International Labour Organisation,
World Health Organisation
United Nations Population Fund.
United Nations World Food Programme
United Nations Industrial Development Organisation
Exemption to equipments and consumbles when imported into India by the Inspection Team of
the Organisation of Prohibition of Chemical Weapons:
[Notfn. No.121/03-Cus., dt.1.8.2003]
so to do, hereby exempts all the equipments and consumable samples falling under the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, by the Inspection
Team of the Organization of Prohibition of Chemical Weapons, from the whole of the duty of
customs leviable thereon which is specified in the said First Schedule and from the whole of the
additional duty leviable thereon under section 3 of the said Customs Tariff act, subject to the
following conditions, namely:(a)
the importer shall produce a certificate along with duly certified list of equipments
and consumable samples from the Joint Secretary or the Deputy Secretary, National Authority
1297
Chemical Weapons Convention to the effect that such equipments and samples are required for
carrying out verification/inpsections as per in terms of Chemical Weapons Convention; and
(b)
the Joint Secretary or the Deputy Secretary, National Authority Chemical
Weapons Convention shall furnish an undertaking on letter head to the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that such
equipments shall be exported within six months of their import or within such extended period as
may be allowed by the Commissioner of Customs, in this behalf and that consumable samples are
required for the intended purpose and shall be accounted for.

Exemption to imports by Ford Foundation [Notfn. No. 66/96-Cus. dt.2.9.96].
so to do, hereby exempts all the goods including automobiles, imported into India by the Ford
Foundation for their official use from the whole of the duty of customs leviable thereon under
First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the additional
duty of customs leviable thereon under section 3 of the said Customs Tariff Act.

Exemption to specified goods imported by Defence, Coast Gaurd, Deptt. of Revenue, Police
Forces, HAL, specified ordnance Factories and for ATVP, IGMDP, SAMYUKTA, LCAP,
SANGRAHA, DIVYA DRISHTI and DHANUSH Programmes.
[Notfn. No.39/96-Cus., dt. 23.7.1996 as amended by Notfn. Nos. 60/96, 86/96, 19/97, 69/97, 28/
98, 99/98,27/99,111/99,118/99, 8/00,11/00,20/00, 103/00, 146/00, 33/01, 81/01, 130/01,66/
02, 99/02, 133/02, 3/03, 6/03,28/03,88/03,93/03, 41/04, 48/04, 49/04, 66/05, 105/05, 5/06,
64/06, 81/06, 110/06, 113/06 ,34/07, 85/07, 12/08, 14/08, 36/08, 124/08, 36/08, 124/08,23/09,
54/09, 32/10,51/10, 66/10, 12/11, 64/11, 89/11,102/11, 110/11, 5/12, 11/12, 30/12, 57/12,
58/12, 08/13].
1962 (52of 1962), the Central Government, being satisfied that it is necessary in the public interest
so to do, hereby exempts goods of the description specified in column (2) of the Table hereto
annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when
imported into India, from the whole of the duty of customs leviable thereon which is specified in
the said First Schedule and from the whole of the additional duty leviable thereon under section 3
of the second mentioned Act, subject to the conditions, if any, specified in the corresponding
entry in column (3) of the said Table.
TABLE
___________________________________________________________________________________________
S.No.
Goods
Conditions and Limitations
___________________________________________________________________________________________
(1)
(2)
(3)
___________________________________________________________________________________________
1.
Medals and decorations (including med If imported directly by the Government
al ribbons)
of India in the Ministry of Defence.
1298
2.
Personal effects of the persons on duty If imported for delivery to the next of kin
out of India with the Indian naval, miliof such person if he dies or is wounded,
tary or air forces or with the Indian Navy is missing or is taken prisoner of war.
or Central Para Military Forces
3.
Goods required for construction of, or

fitment to, ships of the Indian Navy
4.
Bonafide gifts from donors abroad when If, imported for the maintenance of war
graves by an institution
(a) a certificate is produced from the
Ministry of Defence that the said goods
are intended solely of the purpose of
maintenance of war graves; and
(b) the head of the importing institution
certifies in each case that the said goods
are intended only for the above purpose
and shall not be sold or disposed of.
5.
Supplies made out of warehoused goods If,belonging to Air - India International

(a) the supplies are made to the two
specific 737 aircrafts maintained and
operated by the Indian Air Force for use
of Government of India for the purpose of
certain special assignments; and
(b) an officer not below the rank of an
Air Vice-Marshal certifies in each case
that the said supplies are required for the
purpose specified above.
6.
Imported stores purchased out of

bonded stocks lying in a warehouse
If imported by the Government of India or

by a person authorised by that Govt., or
shipped on the order of a Department of
that Government and appropriated to such
order at the time of shipment.
If,(a) the imported stores are intended to

be supplied free by the Government for
use of the crew of a ship of the Coast
Guard Organisation, in accordance with
their conditions of service;
(b) a shipping bill in the presribed form
has been presented and the export duties,
penalties, rent, interest and other charges
payable, in respect of the imported stores
have been paid;
(c) an order for clearance of the imported
stores for taking on board a ship of the
Coast Guard Organisation has been made
by the proper officer; and
(d) the procedure as may be specified by
7.
1299
the Commissioner of Customs in this

behalf is followed.
Paints, consumables (adhesives, glues, If,resins, additives, sealants, pigments, etc.), (a) the said goods conform to aircraft and
metallic (ferrous and non ferrous) and
aero-space specifications;
non-metallic (composite reinforced fibre, (b) the said goods are imported for use
wood, carbon fiber, glass fiber, Rubber,
in the manufacture of aircrafts including
etc.) materials in any form and articles
helicopters and such manufacture is
thereof, conforming to aeronautical
against an indent from the Ministry of
specification accompanied with certiDefence and the aircrafts including helificate of conformance/release note/
copters so manufactured are appropriated
airworthiness certificate for development. by the Ministry of Defence;
(c) the importer undertakes to store the
said goods separately and account for the
same to the satisfaction of the Assistant
Commissioner or Deputy Commissioner
of Customs;
(d) the importer, by execution of a bond
in such form and for such sum as may be
specified by that Assistant Commissioner,
binds himself to pay on demand in respect
of such quantity of the said goods, as is
not proved to the satisfaction of the said
Assistant Commissioner to have been
used in the aforesaid manner, an amount
equal to the duty leviable but for the
exemption contained herein.
8.
Goods imported for trial, demonstration

of training before any authority under
the Ministry of Defence or Ministry of
Home Affairs in the Government of India
If,(a) a certificate from the Under Secretary

to the Government of India in the Ministry
of Defence or Joint Secretary to the
Goverment of India in the ministry of Home
Affairs, as the case may be, is produced
to the Assistant Commissioner or Deputy
Commissioner of Customs, in each case,
that the goods imported are for the
purpose of trial, demonstration or training;
and
(b) the importer undertakes, in each case,
to pay the duty leviable on such goods
(except those which are certified by the
said Under Secretary or said Joint
Secretary, as the case may be as having
been consumed in the process of trial,
demonstration or training) which are not
re-exported by him within a period of two
1300
years from the date of importation or within
such extended period that the said
Assistant Commissioner may allow.
9.
The following goods required forconstruction of, or fitment to, ships of Indian
Navy or Coast Guard:(i) machinery, equipment, components
and raw materials;
If imported by the Government of India or

by a person authorised by that Govt. or
shipped on the order of a Department of
that Government and appropriated to such
(ii) spares and test equipment for
maintenance, order at the time of shipment.
testing and tuning of imported equipment;
(iii) parts required for manufacture of
indigenous equipment by Indian suppliers
for supply to Indian Navy or Coast Guard.
10.
(i) Aircrafts, aircraft parts, aircraft

engines and aircraft engine parts;
(ii) Production tooling including jigs,
tools, fixtures, tools and gauges, ground
support equipments, test/ measuring
equipments, scientific and technical
instruments, apparatus and equipments
including spare parts and components
thereof, consumables;
(iii) Arms, ammunition and military
stores;
(iv) Tools and gauges which are for use
only with ammunition and explosives of
service use; ammunition chemicals;
electric detonators; fire directing and fire
control instruments such as rangefinders, predictors, platters, computers;
sight dial; signal equipment including
wireless equipment and component parts
thereof, used exclusively by the defence
services; test equipment for radars for
service use; military bridging stores and
equipment; ASDIC and ECHO sounding
equipment; specialised cameras for Air
Force use; mines sweeping gear and
parachutes;
(v) Radars, torpedoes, sonar sets, mine
laying gear, diving equipment and their
spares, accessories, jigs, tools, testing
equipment and components;
(vi) Spare parts, accessories, jigs, tools,
testing equipment components, special
raw materials and half wroughts like
steel forgings and castings, to be
If,(a) the said goods are imported by the

Government of India, the contractors of
the Govt. of India, State Govt., Public Sector
Undertakings of the Central Govt. or the
State Governments and the subcontractors
of such Public Sector Undertakings; and
(b) in the case of imports by contractors
or sub-contractors or Public Sector Undertakings referred above, the importer
furnishes at the time of import a duty
exemption certificate showing :(1) the details of the purchase order
placed by the Ministry of Defence on the
contractors or sub-contractors and on the
said Public Sector Undertakings and the
quantity of the items required to be
imported to execute the said order; and
(2) the details of the purchase order
placed by the said contractors or subcontractors or the said Public Sector Undertakings, on their foreign suppliers indicating the description and quantity of the
items.
Explanation,(i) in the case of imports by contractors
of the Government of India, who are
contractors of Research and Development
Laboratories or Establishments under the
Ministry of Defence, the certificate shall
be signed by the Chief Controller of
Research and Development (R) of the said
Laboratories or Establishments;

processed into finished components
for armoured and specialised vehicles
peculiar to the defence services;
(vii) Guided weapons and their
accessories;
(viii) Components, spares, jigs, fixtures,
tools, dies, moulds and test equipment
required for the manufacture and testing
of guided weapons and their accessories;
(ix)
(x)
(xi)
11.
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
12.
Raw material and special materials

required for the manufacture of guided
weapons and their accessories;
Rock drills and breakers;
All types of ground support equipment
for guided weapons and their accessoires.
(i) Machines, appliances, instruments
and equipment required for the construction of, or fitment to, or maintenance of,
patrol crafts;
(ii) Wireless transmission and receiving
sets and their components;
Night vision equipment and their
components;
Arms and their components, and
ammunition;
Omitted
Radio communication test sets;
Spare parts of patrol crafts;
Spare parts in respect of any of the
above items.
1301
(ii) in the case of imports by Public Sector
Undertakings of the Central Government
under the Ministry of Defence, the certificate shall be signed by the functional
Director of such Undertaking; and
(iii) in other cases where a certificate is to
be furnished by the importer at the time
of import in terms of condition (b)
above,the certificate shall be signed by
an officer not below the rank of a Joint
Secretary to the Government of India,
in the Ministryof Defence or Ministry of
Home Affairs as the case may be.
If, (a) the goods are imported by the Govt.

of India, or by a person authorised by that
Government or shipped on the order of a
Department of that Government for use in
anti-smuggling operations and are
appropriated under such order at the time
of shipment; and
(b) the importer produces a certificate
(i) from the Under Secretary to the
Govenment of India in the Department of
Revenue that the said goods are intended
for use in anti-smuggling operations or
(ii) from an officer not below the rank of
Joint Secretary to the Government of
India, in the Ministry of Home Affairs that
the said goods are intended for use in
coastal security operations or internal
security operations.
(i) Spedeheat grenades CS, 3-way
If, grenades CN/CS, practice grenades,
(a) the said goods are imported for the
blast dispersion grenades
use of Police Force of the States or the
with two second bouchon, model 34
Union territories, or the Central Reserve
single blast grenades, one second delay Police Force; and
firing mechanism for spedeheat grenades, (b) the importer produces a certificate
two seconds delay firing mechanism for from the Under Secretary to the Govt. of
three way grenades;
India in the Ministry of Home Affairs to
(ii) Long range shells CN/CS,short range the effect that the said goods are intended
shells CN/CS, flite rite - shells CN/CS,
for the aforesaid use.
practice shells CN/CS;
(iii) Refills, accessoires, caps, gas pellets
and recapping and decapping machines for
practice shells, gas guns and accessories
1302
and spare parts for gas guns;

(iv) Truncheons, truncheon cartridges,
one second bouchons, two second
bouchons, chemical mace, aerosol tear
gas spray, tear gas billets, paper fog and
bullet proof protective vests.
13.
Machinery, equipment, instruments,

fittings, devices, scientific apparatus,
components, spares, tools, accessories,
computer hardware, computer software,
technical know-how (in the form of
ducuments and drawings in the printed
media), castings, forgings, pipings,
tubings, raw materials and consumables
required for the purpose of ATVP,
Ministry of Defence.
If,(a) the said goods are imported by works

centres of the ATVP, Government agencies
or Public Sector undertaking, as may be
designated by an officer not below the
rank of a Deputy Secretary in the Govt. of
India in the Ministry of Defence; and
(b) such importers produce to the
Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as
the case may be, at the time of import, in
each case, a list of the said goods with
their relevant description, duly certified
by a Project Director or Director of the
ATV Programme (of the rank of Rear
Admiral of the Indian Navy, or of
equivalent rank of the Joint Secretary to
the Government of India), to the effect that
the said goods are required for the ATVP,
shall be used only for the ATVP and that
they are not manufactured in India.
Explanation- Nothing contained in this
exemption shall have effect on or after the
Ist day of January, 2016.
14.

components, jigs, fixtures, dies, tools,
raw materials, accessories
and spares required for the purposes of
Integrated Guided Missile Development
Programme (IGMDP) of the Ministry of
If, (a) the said goods are imported by

authorised works centres of the IGMDP,
as may be designated by an officer not
below the rank of a Deputy Secretary to
the Defence Government of India in the
Ministry of Defence; and
(b) the authorised work centre produces
to the Joint Commissioner of Customs or
the Assistant Commissioner of Customs
or Deputy Commissioner of Customs as
their relevant description duly certified by
the Member Secretary, Programme
Management Board of the IGMDP,
1303
Defence Research and Development
Laboratory, Hyderabad to the effect that
the said goods mentioned in the list are
required for the purposes of the IGMDP,
and that they are not manufactured in India
and that the imports of the said goods
mentioned in the said list are authorised
by the Ministry of Defence under and for
the purposes of the IGMDP and shall be
used only for the purposes of the IGMDP.
Explanation.- Nothing contained in this
1st day of January, 2011.
15.
Machinery, instruments, tools including

accessories of such machinery, instruments and tools required for the setting
up of ammunition filling facilities in the
Ordnance Factory, Badmal, Distt.
Bolangir in Orissa, of the Ministry of
Defence
If,(a) the said goods are imported by

General Manager, Ordnance Factory,
Badmal, Distt: Bolangir in Orissa; and
(b) the importer produces to the Deputy
Commissioner of Customs or the Asstt.
Commissioner of Customs, as the case
may be at the time of import, in each case,
a list of the said goods with their relevant
description duly certified by an officer not
below the rank of a Joint Director in the
Ordnance Factory Board, Kolkata, to the
effect that the said goods mentioned in
the list are required for the setting up of
ammunition filling facilities in the
Ordnance Factory, Badmal, Distt: Bolangir
in Orissa, and that such goods are not
manufactured in India and shall be used
only for the above purpose in the said
factory.
Explanation:- Nothing contained in this
31st day of August, 2003.
16.
Ballistic grade aramid fabrics, aramid

thread,aramid yarns ballistic grade
ceramic plate, high performance polyethylene plate special grade polyurethane paste and special grade thermoplastic film required for the manufacture
of bullet proof jackets and bullet proof
helmets for supply to the armed forces of
the Union under the Ministry of Defence
or the PoliceForces of the States or
the UnionTerritories
If, (a) the importer furnishes to the Asstt.

Commissioner or Deputy Commissioner
of Customs, at the time of importation, in
each case, a list of the said goods, with
relevant description and quantities required
for the manufacture of such bullet proof
jackets; and
(b) such list is duly certified by an officer
not below the rank of a Joint Secretary to
the Government of India :-
1304
(1) In the Ministry of Defence, in the case
of imports made against an order for
supply of such bullet proof jackets to the
Armed Forces of the Union under the
Ministry of Defence; or
(2) in the Ministry of Home Affairs, in
case the import is made against an order
for supply of such bullet proof jackets to
the Police Forces of the States or the Union
Territories.
Explanation.- Police Forces of the States
or the Union Territories shall also include
the Central Reserve Police Force, the IndoTibetan Border Police Force, the Special
Services Bureau, the Border Security
Force, the Central Industrial Security Force
and the National Security Guards
maintained or constituted under the
Central Reserve Police Force Act, 1949 (66
of 1949), the Indo-Tibetan Border Police
Force Act, 1992 (35 of 1992), the Border
Security Force Act, 1968 (47 of 1968), the
Central Industrial Security Force Act, 1968
(50 of 1968) and the National Security
Guard Act, 1986 (47 of 1986)
17.

components, spares, jigs and fixtures,
dies, tools, accessories, computer
software, raw materials and consumables
required for the purpose of SAMYUKTA
Programme of the Ministry of Defence
If, (a) the said goods are imported by works

centres of the SAMYUKTA Programme,
Government agencies or public sector
undertakings, as the case may be
rank of a Deputy Secretary to the Govt. of
the case may be,at the time of import, in
their relevant description,(1) duly certified by the Programme
Director, or Associate Programme Director
SAMYUKTA Programme, Department of
Defence Research and Development, to
the effect that the said goods are required
for the SAMYUKTA Programme, shall be
used only for the SAMYUKTA Programme
and that they are not manufactured in
India; and
18.

components, spares, tools, accessories,
computer software, mock ups and
models, raw materials and consumables
required for the purposes of Light
Combat Aircraft Programme (LCAP) of
19.

components, spares, raw materials,
consumables, jigs, fixtures tools, accessories and computer software required for
the purposes of the SANGRAHA
Programme of the Ministry of Defence
1305
(2) duly certified also by an officer not
below the rank of an Under Secretary to
the Government of India in the Ministry
of Defence to the effect that the imports
of the said goods mentioned in the said
list are authorized by the Ministry of
Defence under and for the purposes of
the SAMYUKTA Programme.
1st day of June, 2006.
authorised works centres of the LCAP, as
may be designated by an officer not below
the rank of a Deputy Secretary to the
Government of India, in the Ministry of
the Ministry of Defence Defence; and
Assistant Commissioner of Customs, at
the time of import, in each case, a list of
the said goods with their relevant
description, (1) duly certified by the Senior Manager
or the Assistant Director, Aeronautical
Development Agency, to the effect that
the goods mentioned in the said list are
required for the LCAP of the Ministry of
Defence, shall be used only for the LCAP
India; and
of the goods mentioned in the said list are
authorised by the Ministry of Defence
under and for the purposes of the LCAP.
1st day of January, 2019.
If,(a) the said goods are imported by authorised works centres of the SANGRAHA
Programme, as may be designated, by an
officer not below the rank of a Deputy
Secretary to the Government of India, in
the Ministry of Defence; and
20.
21.
1306
(b) such importer produces to the

Assistant Commissioner or Deputy
Commissioner of Customs, at the time of
import, in each case, a list of the said goods
with their relevant description,(1) duly certified by the Programme
Director, or Associate Programme Director
Department of Defence Research and
Development, to the effect that the goods
mentioned in the said list are required for
the SANGRAHA Programme, of the
Ministry of Defence, shall be used only
for the SANGRAHA Programme and that
they are not manufactured in India; and
of the goods mentioned in the said list are
authorised by the Ministry of Defence
under and for the purposes of the
SANGRAHA Programme.
1st day of July, 2002.
Bomb disposal suits/helmets/protection If, shields, Bomb suppression blanket,
(a) imported by the Police force of the States
Explosive detectors including hand held or Union territories or Central Reserve
or portable type, Electronic stethoscope, Police Force, National Security Guard
Remote car opening tool (push/pull
or Border Security Force or Central
type), Portable X-ray machine/system,
Industrial Security Force or Indo-Tibtan
Inspection/Search mirrors-illuminated/
Border Police or Assam Rifles or Rly.
telescopic or otherwise, Mine detectors, Protection Force or Special Frontier Force,
Metal detectors(portable or fixed),Postal for Bomb detection or disposal purposes;
bomb detector, Explosive container,
and
Water jet disrupter with cartridges and
(b) the importer produces a certificate
laser sight and Telescopic manipulator,
from the Under Secretary to the Govt. of
Non-linear junction detector,Optical fibre India in the Ministry of Home Affairs or
scopes, Search lights (dragon variety),
Ministry of Railways, as the case may, not
Radiation detectors, Parcel viewer,Alarm below the rank of an Under Secretary, to
systems, CCTV systems,Bomb disrupter, the Govt. of India to the effect that the said
Bomb trailer, Blasting machines, Wire
said goods are intended for the aforesaid
and cable locators.
use.
The following goods,(a) capital equipment required for
setting up of facilities for manufacture of SU-30 MKI aircraft; and
(b) capital equipment required for
If imported by M/S Hindustan Aeronautics Limited (HAL).
1307
setting up facilities for(i) repair/overhaul of SU-30 MKI

aircraft, its Avionics & accessories; and
(ii) overhaul of AL-31FP engines
and its accessories
22.
All goods
23.
Capital equipment required for setting

If imported by M/s Hindustan Aeronautics
up of facilities for manufacture of
Limited (H.A.L.).
compressor/turbine blades for AN-32 transport aircraft, Mi-8 and Mi-17 helicopter.
ToT documents (both Technical Data
If,
Pack and manufacturing Data Pack),
(a) the said goods are imported into India
machinery, instruments, tools, accesby the Ordnance Factory Board, Kolkata;
sories and spares including replacement (b) the importer produces to the Deputy
of defective parts, if any, under the
Commissioner of Customs or the Asstt.
warranty clause, required for
manufacturing facilities for Bi-Modular
may be, at the time of import, in each case,
Charge System for high caliber ammuni- a list of the said goods duly certified by
tion in the Ordnance Factory Project
General Manager, Ordnance Factory
Nalanda, at Rajgir in Nalanda District
Project, Nalanda at Rajgir or by an officer
of Bihar, of the Ministry of Defence.
not below the rank of Joint Director in the
Ordnance Factory Board, Kolkata that the
said goods are required for manufacturing
facilities for Bi-Modular Charge System
for high caliber ammunition at Ordnance
Factory Project, Nalanda; and
(c) the said goods are not manfuactured
in India and the said goods shall be used
only for the purposes of the said Project.
30th day of November, 2005.
24.
25.

If,(a) imported for the use of Special

Protection Group for operational
purposes; and
(b) the importer produces a certificate from
an officer in the cabinet Secretariat not
the Government of India to the effect that
the said goods are intended for the
aforesaid purposes.
If (a) the said goods are imported by works

centers of the DIVYA DRISHTI
Programme, Governmentagencies or

required for the purpose of DIVYA
DRISHTI Programme of the Ministry of
Defence.
26.
1308
public sector undertakings, as the case

may be, designated by an officer not
below the rank of a Deputy Secretary to
of Defence; and
their relevant description, (1) duly certified by the Director, Defence
Electronic Research Laboratory or Chief
Managing Director, Electronics
Corporation of India Limited, to the effect
that the said goods are required for the
DIVYA DRISHTI Programme, shall be used
only for the DIVYA DRISHTI programme
India; and
of Defence to the effect that the import of
the said goods mentioned in the said list
are authorized by the Ministry of Defence
under and for the purposes of the DIVYA
DRISHTI Programme.
If,components, spares, jigs and fixtures,
(a) the said goods are imported by work
centres of the DHANUSH Programme,
software, raw materials and consumables Govt. agencies or public sector underrequired for the purpose of DHANUSH takings, as the case may be, designated
Programme of the Ministry of Defence. by an officer not below the rank of a
Deputy Secretary to the Government of
b) such importers produce to the Deputy
Commissioner of Customs or the
their relevant description, (1) duly certified by the Member Secretary,
Programme Management Board
(Integrated Guided Missile Development
Programme) to the effect that the said
goods are required for the DHANUSH
Programme, shall be used only for the
27.

components, spares, thereof, tools,
accessories, computer software, mokeups and models required for the
manufacture or repair or overhaul of
Advanced Jet Trainer (HAWK-115 Y)
and Adoure Mark 871-07 engines.
28.
Capital equipment required for setting

up of facilities for manufacture of
Intermediate Jet Trainers (HJT-36) and
its engines and other accessories
required for these aircrafts.
29.

required for the purpose of SAMYUKTA
Programme of the Ministry of Defence.
1309
DHANUSH programme and that they are
not manufactured in India; and
of Defence to the effect that the import of
the said goods mentioned in the said list
is authorized by the Ministry of Defence
under and for the purposes of the
DHANUSH Programme.
If imported by M/s Hindustan
Aeronautics
Limited (H.A.L.)
If imported by M/s Hindustan

Aeronautics
Limited (H.A.L.)
If (a) the said goods are imported by works

centers of the SAMYUKTA Programme,
Government agencies or public sector
undertakings, as the case may be,
rank of a Deputy Secretary to the
Government of India in the Ministry of
Defence; and
(b) such importers produce to the Deputy
their relevant description,
(1) duly certified by the Programme
Director or Associate Programme
Director, SAMYUKTA Programme,
Department of Defence Research and
Development, to the effect that the said
goods are required for the SAMYUKTA
Programme and shall be used only for
the SAMYUKTA Programme and that
1310
the Government of Indiain the Ministry
of Defence to the effect that the import
of the said goods mentioned in the
said list is authorized by the Ministry of
Defence under and for the purposes of
the SAMYUKTA Programme.
Explanation. Nothing contained in
this exemption shall have effect on or
after the 1st day of June 2008.
30.

components, spares, jigs and fixtures
required for the purpose of Project
ASTRA of the Ministry of Defence.
31.
The following goods, required for the

Airborne Early Warning and Control
(AEW&C) System Programme of
Ministry of Defence, -
If (a) the said goods are imported by

authorised works centers of Project
ASTRA, as may be designated by an
officer not below the rank of a Deputy
Secretary to the Government of India in
(b) the authorised works centre produces
to the Deputy Commissioner of Customs
or the Assistant Commissioner of
Customs, as the case may be, at the time
of import, in each case, a list of the said
goods with their relevant description duly
certified by the Project Director ASTRA,
Laboratory, Hyderabad, to the effect (i) that the said goods in the list are
required for Project ASTRA, and that
(ii) the import of the said goods in the list
is authorized by the Ministry of Defence
under and for the purposes of Project
ASTRA and shall be used only for Project
ASTRA.
Explanation. Nothing contained in this
exemption shall have effect on or after
the 1st day of September, 2012.
If, (a) the said goods are imported by

authorised works centers of the Airborne
Early Warning and Control (AEW & C)
programme, as may be designated by an
officer not below the rank of Deputy
i) aircrafts, aircraft parts, aircraft engines, Secretary to the Government of India in
1311
aircraft engine parts, including ground

handling equipment of aircrafts for
defence use;
iii) machinery, equipment including

test equipments, instruments, fitting
devices, components, spares, jigs and
fixtures, dies, tools, moulds, accessories,
raw materials, castings, forgings, piping,
tubing, consumables, mockup and
models;
i) the said goods mentioned in the list

are required for the purposes of the
AEW&C.
(b) the authorised works centre

produces to the Joint Commissioner of
ii) radars, ESM, CSM, RWR, CMDS,
Customs or the Deputy Commissioner of
MAWS, Communication and their related Customs or the Assistant Commissioner
components/boards,simulatorsand
components/parts, Electronic of
related hardare/software;
Custom, as the case may be, at the time
certified by the Programme Director,
Programme Office AEW&C, Centre for
Air Borne System, Banglore, to the effect
that -
(ii) the import of the said goods

mentioned in the list are authorized by the
Ministry of Defence under AEW&C
programme and the said goods shall be
usd only for the purpose of the AEW&C
programme.
iv) computer hardware, computer

software, accessories and consumables.
32.
Explanation. - Nothing contained in this

5th day of April , 2014.
If,components, spares, jigs, fixtures, dies, (a) the said goods are imported by autho
tools, accessories, computer software,
rized works centres of the Long Range
raw materials and consumables required Surface to Air Missile (LR-SAM)
for the Long Range Surface to Air Missile Programme, as may be designated by an
(LR-SAM) Programme of Ministry of
officer not below the rank of Deputy SecDefence
retary tothe Government of India in the
(b) the authorized works centre produces
or the Assistant Commissioner of Customs, as the case may be, at the time of
import, in each case, a list of the said goods
with their relevant description duly certified by the Programme Director, Programme
Office LR-SAM, to the effect that i) the goods mentioned in the said list are
required for the purposes of the LR-SAM;
1312
(ii) the import of the goods mentioned in
the said list are authorized by the Ministry of Defence under LR-SAM programme
and these goods shall be used only for
the purpose of the LR-SAM programme.
31st day of May, 2011.
33.

components, spares, jigs, fixtures, dies
tools, accessories, computer sftware,
raw materials and consumables
required for the purposes of Programme
AD of Ministry of Defence
If,
(a) the said goods are imorted by
authorized works centres of programme
AD, as may be designated by an officer
not below the rank of Deputy Secretary
to the Government of India in the
(b) the authorised works centre produces
or the Assistant Commissioner of Customs, as the case may be, at the time of
import, in each case, a list of the said
goods with their relevant description
duly certified by the Member Secretary,
Programme Management Board,
Programme AD or Programme Director AD,
Laboratory, Hyderabad, to the effect that
the goods mentioned in the said list are
required for the purposes of Programme
AD and shall be used only for the
Programme AD and that they are not
manufactured in India and the said goods
mentioned in the said list are authorized
by the Ministry of Defence under and for
the purposes of programme AD.
34.
Ballistic grade aramid yarn

31 st day of July, 2016.
If,(a) the goods are imported by a manufacturer for use in the manufacture of
Ballistic grade aramid fabric;
(b) the procedure laid down in the
Customs (Import of Goods at concessional
Rate of Duty for Manufacture of Excis-
1313
able Goods) Rules, 1996 is followed while
importing the goods;and
(c) the importer, at the time of importation, in each case, furnishes to the Assistant Commissioner of Customs or Deputy
may be, an undertaking that such aramid
fabric shall be supplied only to a manufacturer of bullet proof jackets for further
supply to the armed Forces of the Union
under the Ministry of Defence or the
Police Forces of the States or the Union
territories.
35.

components, spares, jigs, fixtures,
software, raw materials and
consumables required for the
Long Range Surface to Air Missile
(LR-SAM) Programme of Ministry
of Defence
Explanation. The expression Police

Forces of the States or the Union-territories shall include the Central Reserve
Police Force, the Indo-Tibetan Border
Police Force, the Special Services Bureau,
the Border Security Force, the Central
Industrial Security Force and the National
Security Guards maintained or constituted
under the Central Reserve Police Force
Act, 1949 (66 of 1949), the Indo-Tibetan
Border Police Force Act, 1992 (35 of 1992),
the Border Security Force Act, 1968 (47
of 1968), the Central Industrial Security
Force Act, 1968 (50 of 1968) and the National Security Guard Act, 1986 (47 of
1986).
authorized works centres of the
Long Range Surface to Air Missile (LRSAM) Programme, as may be
rank of Deputy Secretary to
of Defence; and
(b) the authorized works centre produces to the Deputy Commissioner of
Customs or the Assistant Commissioner
of Customs, as the case may be, at the
time of import, in each case, a list of the
said goods with their relevant description
duly certified by the Programme Director,
Programme Office LR-SAM, to the effect
that i) the goods mentioned in the said list
1314
are required for the purposes of the LRSAM;
the said list are authorized by the
Ministry of Defence under LR-SAM
programme and these goods shall be used
only for the purpose of the LR-SAM
programme.
25th day of November, 2011.
36.

components, spares, jigs, fixtures, dies,
computer hardware, castings, forgings
piping, tubing, chemicals, bio-chemicals,
refrigerants, raw materials and
consumables, ammunition and ground
support equipments required for the
Medium Range Surface to Air Missile
(MR-SAM) Programme of Ministry of
Defence

authorised works centres of the Medium
Range Surface to Air Missile (MR-SAM)
Programme, as may be designated by an
officer not below the rank of Deputy
Secretary to the Government of India
in the Ministry of Defence; and
(b) the authorised works centre
produces to the Deputy Commissioner
of Customs or the Assistant
may be, at the time of import, in each
case, a list of the said goods with their
relevant description duly certified by the
Programme Director, Programme Office
MR-SAM, to the effect that (i) the goods mentioned in the said list
are required for the purposes of the
Programme MR-SAM;
the said list are authorised by the
Ministry of Defence under MR-SAM
programme and these goods shall be
used only for the purpose of the
MR-SAM programme.
37.

computer hardware, castings, forgings
Explanation. Nothing contained in

this exemption shall have effect on or
after the 22nd day of August, 2016.
authorised works centres of the International Thermonuclear Experimental Reac

piping, tubing, chemicals, bio-chemicals,
refrigerants, raw materials and
consumables.
38.

raw materials and consumables required
for the Long Range Surface to Air Missile
Defence
1315
tor (ITER) India, Institute of Plasma
Research, as may be designated by an
officer not below the rank of Deputy Sec
retary to the Government of India in the
Department of Atomic Energy; and
(b) the importer produces to the Deputy
their relevant description duly certified by
the Project Director, (ITER)-India project,
to the effect that (i) the goods mentioned in the said list are
required for the purposes of the ITER
India project;
(ii) the said goods shall be used only for
the said project.
authorized works centres of
the Long Range Surface to Air Missile
(LR-SAM) Programme, as may be
rank of Deputy Secretary to the Government of India in the Ministry of Defence;
and
(b) the authorized works centre produces
or the Assistant Commissioner of
Customs, as the case may be, at the time
certified by the Programme Director,
Programme Office LR-SAM, to the effect
that (i) the goods mentioned in the said list are
required for the purposes of the LR-SAM;
the said list are authorized by the
programme and these goods shall be used
only for the purpose of the LR-SAM
programme.
39.

for the Long Range Surface to Air Missile
Defence
40.

required for the purpose of Air-to-Air
Missile System (Project ASTRA) of the
Ministry of Defence.
1316
25th day of May, 2012.
Long Range Surface to Air Missile
designated by an officer not below
the rank of Deputy Secretary to the
Government of India in the Ministry of Defence; and
(b) the authorized works centre pro
duces to the Deputy Commissioner
of Customs or the Assistant Commissioner of Customs, as the case
case, a list of the said goods with
their relevant description duly certi
fied by the Programme Director,
Programme Office LR-SAM, to the
effect that i) the goods mentioned in the said
list are required for the purposes of
the LR-SAM;
(ii) the import of the goods mentioned in the said list are authorized
by the Ministry of Defence under
LR-SAM programme and these
goods shall be used only for the
purpose of the LR-SAM programme.
Explanation. - Nothing contained in
this exemption shall have effect on
or after the 25th day of November,
2012.
authorised works centers of Air-toAir Missile System(Project
ASTRA), as may be designated by
an officer not below the rank of a
Deputy Secretary to the Government of India in the Ministry of
Defence; and
(b) the authorised works centre produces to the Deputy Commissioner
41.

for the Long Range Surface to Air
Missile (LR-SAM) Programme of Ministry
of Defence
1317
their relevant description duly certi
fied by the Project Director,
ASTRA, Defence Research and
Development Laboratory,
Hyderabad, to the effect that i) the said goods in the list are required for Project ASTRA, and that
they are not manufactured in India;
and
(ii) the import of the said goods in
the list is authorized by the
Ministry of Defence under and for
the purposes of Project ASTRA and
shall be used only for Project
ASTRA.
Explanation. -Nothing contained in
or after the 1st day of March, 2013.
Long RangeSurface to Air Missile
designated by an officer not below
the rank of Deputy Secretary to the
Government of India in the Ministry of Defence; and
(b) the authorized works centre produces to the Deputy Commissioner
their relevant description of Defence
duly certified by the Programme Director, Programme Office LR-SAM,
to the effect that i) the goods mentioned in the said
list are required for the purposes of
the LR-SAM;
(ii) the import of the goods metioned
in the said list are authorized by the
programme and these goods shall
be used only for the purpose of the
LR-SAM programme.
Explanation. - Nothing contained in
1318

or after the 25th day of May, 2013.
____________________________________________________________________________
2. Notwithstanding anything contained herein above, the exemption from whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act shall not apply to the
following goods, namely:(i) Hand held Metal detector (ii) Postal Bomb detector (iii) Explosive Container (iv) Portable or
Fixed Door frame Metal detector, (v) Deep search Metal or Mine detector (vi) Mine impactor (vii)
Mine prodder ( non-magnetic) and (viii) Under Vehicle search Mirrors.

Exemption to Foodstuffs and provisions by foreign nationals.
[Notfn. No. 207/89-Cus. dt. 17.7.89 as amended by Notfn. No. 45/92 and 70/05].
The Central Government exempts foodstuffs and provisions (excluding fruit products,
alcohol and tobacco), when imported into India by a person residing in India, not being a citizen
of India, from the whole of the duty of customs leviable thereon which is specified in the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the additional duty
of customs leviable thereon under section 3 of the said Customs Tariff Act :
Provided that(i)
the aggregate c.i.f. value of such foodstuffs and provisions so imported by any such
person in a year shall not exceed Rs. 1,00,000; and
(ii)
the importer secures the foreign currency required for importing such foodstuffs and
provisions from the funds available to him in the foreign country.
GENERALEXEMPTION NO.116
V.
v1319
IMPORTS FOR EDUCATIONAL, TRAINING, RESEARCH AND FOR

HANDICAPPED PERSONS:
Exemption to temporary import of Scientific equipments etc. by Non profit making

scientific and educational institutions [Notfn. No. 84/71-Cust. dt. 11.9.1971 as amended by Notfn. Nos. 190/76, 129/86 and 101/95].
Scientific equipments, namely instrument, apparatus, machines or accessories
therefor used for the purpose of scientific research or education, and spare parts of these
equipments and tools specially designed for their maintenance, checking, gauging or repair,
temporarily imported by such non-profit making scientific or educational institutions as may
be approved in this behalf by the Ministry of Education and to be used under the control and
responsibility of such institutions for the purposes of scientific research or education of noncommercial nature, are exempt from the whole of the duty of customs leviable thereon which
is specified in the First Schedule to the customs Tariff Act, 1975 (51 of 1975), and from the whole
of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject
to the following conditions, namely:(1)
the importer makes a declaration at the time of import that the goods are being imported
temporarily subject to re-exportation;
(2)
the goods are imported in reasonable quantities having regard to the purpose of
importation;
(3)
the goods are capable of identification on re-exportation;
(4)
the goods are re-exported within six months from the date of importation or within
such extended period not exceeding one year as may be allowed by the Commissioner
of Customs and an undertaking is furnished in writing by the importer agreeing to reexport the goods within the aforesaid period.
(5)
while the goods are in India, they remain in the ownership of a natural person resident
abroad or a legal person established abroad; and
(6)
generally subject to the provisions of the Customs Convention on the temporary

importation of scientific equipment reproduced in the Annexure to this notification.
ANNEXURE
CUSTOMS CONVENTION
On the temporary importation of scientific equipment
PREAMBLE
The Contracting parties to the present Convention, established under the auspices of the
Customs Co-operation Council in consultation with the United Nations Educational, Scientific
and Cultural Organisation (UNESCO).
Considering that the development of scientific research and education is vitally
important to economic and social progress.
Convinced that the adoption of general facilities for the temporary duty-and tax-free
v1320
importation of equipment for scientific research or for education can make an effective contribution
to that end.
Have agreed as follows:
CHAPTER 1 : DEFINITIONS
Article 1 : For the purposes of this Convention:
(a)
(b)
(c)
(d)
(e)
(f)
The terms "scientific equipment" means instruments, apparatus, machines or accessories

therefor used for purposes of scientific research or education;
the term "import duties and taxes" means Customs duties and all other duties, taxes, fees
or other charges which are collected on or in connection with the importation of goods
but not including fees and charges which are limited in amount to the approximate cost
of services rendered;
the term "temporary admission" means temporary importation free of import duties and
taxes and free of import prohibitions and restrictions subject to re-exportation;
the term "approved institutions" means public or private scientific or educational
institutions whose aims are essentially non-profit making and which have been approved
by the competent authorities of the importing countries for the purposes of receiving
scientific equipment on temporary admission;
the term "ratification" means ratification, acceptance or approval;
the term "the Council" means the Organisation set up by the Convention establishing a
Customs Co-operation Council, done at Brussels on 15th December, 1950.
CHAPTER II : SCOPE
Article 2 :Each Contracting party undertakes to grant temporary admission to:(a)
scientific equipment which is to be used within its territory solely for purposes
of scientific research or education;
(b)
spare parts for scientific equipment which has been granted temporary
admission under paragraph (a) of this Article;
(c)
tools specially designed for the maintenance, checking, gauging or repair of
scientific equipment which is used within its territory solely for purposes of scientific research or
education.
Article 3 : Temporary admission of the scientific equipment, spare parts and tools may be made,
subject to the following conditions:
(a)
that they are imported by approved institution and used under their control
and responsibility;
(b)
that they are used for non-commercial purposes within the country of
importation;
(c)
that they are imported in reasonable quantities having regard to the purpose of
importation;
(d)
that they are capable of identification on re-exportation;
(e)
that while they are in the country of importation they remain in the ownership
of a natural person resident abroad or a legal person established abroad.
Article 4 :Each Contracting Party may suspend, in whole or in part, the undertaking given
under the Convention where goods of equivalent scientific value to the scientific equipment or
spare parts whose temporary admission is sought are produced and available in the country of
importation.
v1321
CHAPTER III : SPECIAL PROVISIONS

Article 5 : Each Contracting Party undertakes, wherever it deems possible, not to require security
for the amount of import duties and taxes but to be satisfied with a written undertaking. Such
undertaking may be required for each importation or on a general basis for a specified period, or
where applicable, for the period of approval of the institution.
Article 6 : 1.
Scientific equipment granted temporary admission shall be re-exported within
six months from the date of importation. However, the Customs authorities of the country of
temporary importatioin may require re-exportation within shorter period considered sufficient to
achieve the object ot temporary importation.
2.
For valid reasons, the Customs authorities may either grant a longer period or extend the
initial period.
3.
When all or part of the scientific equipment granted temporary admission cannot be reexported as a result of a seizure, other than a seizure made at the suit of private persons, the
requirement of re-exportation shall be suspended for the duration of seizure.
Article 7 : Scientific equipment granted temporary admission may be re-exported in one or
several consignments, through any Customs Office open for such operations, and not necessarily
through the Customs Office of importation.
Article 8 : Scientific equipment granted temporary admission may be disposed of otherwise than
by re-exportation, and in particular may be taken into home use, subject to the compliance with
the conditions and formalities laid down by the laws and regulations of the country of temporary
importation.
Article 9 : Notwithstanding the requirements of re-exportation laid down by this Convention, the
re-exportation of all or part of scientific equipment badly damaged in duly authenticated accidents
shall not be required, provided that it is:
(a)subject to the import duties and taxes to which it is liable; or
(b)abandoned free of all expense to the Exchequer of the country into which it was
temporarily imported; or
(c)destroyed, under official supervision, without expense to the Exchequer of the
country into which it was temporarily imported;
as the Customs authorities may require.
Article 10 : The provisions laid down in Article 9 above shall also apply to parts which have been
replaced as a result of repairs or alterations undergone by the scientific equipment while in the
country of temporary importation.
Article 11 : The provisions of Articles 6, 7, 8 and 9 shall also apply to the spare parts and tools
referred to in Article 2.
CHAPTER IV : MISCELLANEOUS PROVISIONS
Article 12 : 1. Each Contracting Party shall reduce to a minimum the Customs formalities
required in connection with the facilities provided for in this Convention. All regulations
concerning such formalities shall be promptly published.
2.
Customs examination and clearance on the importation and re-exportation of scientific
equipment shall whenever possible and appropriate, be effected at the place of use of equipment.
v1322
Article 13 : The provisions of this convention set out the minimum facilities to be accorded. They
do not prevent the application of greater facilities which certain contracting parties granted or may
grant in future by unilateral provisions or by virtue of bilateral or multilateral agreements.
Article 14 : For the purpose of this Convention, the territories of a Contracting parties which form
a Customs or economic union may be taken to be a single territory.
Article 15 : The provisions of this Convention shall not preclude the application of prohibitions
or restrictions imposed under national laws and regulations on grounds of public morality or
order, public security, public hygiene or health, or relating to the protection of patents and trade
marks.
Article 16 : Any breach of the provisions of this Convention, any substitution, false declaration
or act having the effect of causing a person (natural or legal) or equipment improperly to benefit
from the facilities provided for in this Convention, may render the offender liable in the country
where the offence was committed to the penalties prescribed by the laws and regulations of that
country and to payment to any import duties and taxes chargeable.
CHAPTER V: FINAL PROVISIONS
Article 17 : 1. The Contracting Parties shall meet together, when necessary in order to
consider the operation of the present Convention and in particular, in order to consider
measures to secure uniformity in the interpretation and application of the present Convention.
2.
Such meetings shall be convened by the Secretary General of the Council at the request
of any Contracting Party. Unless the Contracting Parties otherwise decide, the meeting shall be
held at the Headquarters of the Council.
3.
The Contracting Parties shall lay down the rules of procedure for their meetings.
Decisions of the Contracting Parties shall be taken by a majority of not less than two-thirds of the
Contracting Parties present at the meetings and voting.
4.
The Contracting Parties shall not take a decision on any matter unless more than half of
them are present.
Article 18 : 1. Any dispute between Contracting Parties concerning the interpretation or
application of the present Convention shall so far as possible be settled by negotiation between
them.
2.
Any dispute which is not settled by negotiation shall be referred by the Contracting
Parties in dispute to the Contracting Parties' meeting in conformity with Article 17 of the present
Convention, which shall thereupon consider the dispute and make recommendations for its
settlement.
3.
The Contracting Parties in dispute may agree in advance to accept the recommendations
of the Contracting Parties as binding.
Article 19 : 1. Any State Member of the Council and any State Member of the United Nations
or its specialised agencies may become a Contracting Party to the present Convention;
(a)
by signing it without reservation of ratification;
(b)
by depositing an instrument of ratification after signing it subject to ratification; or
(c)
by acceding to it.
2.
The present Convention shall be open until 30th June, 1969 for signature at the
v1323
Headquarters of the Council in Brussels, by the State referred to in paragraph 1 of this Article.
Thereafter, it shall be open for the accession.
3.
Any State, not being a Member of the Organisations referred to in paragraph of this
Article to which an invitation to that effect has been addressed by the Secretary General of the
Council at the request of the Contracting Parties, may become a Contracting Party to the present
Convention by acceding thereto after its entry into force.
4.
The instruments of ratification or accession shall be deposited with the SecretaryGeneral of the Council.
Article 20 : 1. The present Convention shall enter into force three months after five of the
States referred to in paragraph 1 of Article 19 thereof have signed it without reservation of
ratification or have deposited their instruments of ratification or accession.
2.
For any state signing without reservation of ratification, ratifying or acceding to the
present Convention after five States have signed it without reservation of ratification or have
deposited, their instruments of ratification or accession, the present Convention shall enter into
force three months after the said State has signed without reservation of ratification or deposited
its instruments of ratification or accession.
Article 21 : 1. The present Convention is of unlimited duration. However, any Contracting
Party may denounce it at any time after the date of its entry in force under Article 20 thereof.
2.
The denunciation shall be notified by an instrument in writing deposited with the
Secretary General of the Council.
3.
The denunciation shall take effect six months after the receipt of the instrument of
denunciation by the Secretary General of the Council.
Article 22 : 1. The Contracting Parties meeting in conformity with Article 17 of the present
Convention may recommend amendments thereto.
2.
The text of any amendment so recommended shall be communicated by the SecretaryGeneral of the Council to all Contracting Parties, to all other signatory States, to the Secretary
General of the United Nations and to the Director General of the United Nations Educational,
Scientific and Cultural Organisation (UNESCO).
3.
Within a period of six months from the date on the recommended amendment so
communicated, any Contracting Party may inform the Secretary-General of the Council.
(a)
that it has an objection to the recommended amendment; or
(b)
that, although it intends to accept the recommended amendment, the conditions
necessary for such acceptance are not yet fulfilled in its country.
4.
If a Contracting Party sends the Secretary General of the Council a communication as
provided for in paragraph 3(b) of this Article, it may, so long as it has not notified the Secretary
General of its acceptance of the recommended amendment, submit an objection to that amendment within a period of nine months following the expiry of the six months period referred to in
paragraph 3 of this Article.
5.
If an objection to the recommended amendment is stated in accordance with the terms
of paragraph 3 or 4 of this Article, the amendment shall be deemed not to have been accepted and
shall be of no effect.
6.
If no objection to the recommended amendment in accordance with paragraph 3 or 4 of
this Article has been stated, the amendment shall be deemed to have been accepted as from the
date specified below:
(a)
if no Contracting Party has sent a communication in accordance with paragraph
v1324
3(b) of this Article on the expiry of the period of six months referred to in paragraph 3;
(b)
if any Contracting Party has sent a communication in accordance with
paragraph 3(b) of this Article, on the earlier of the following two dates:
(i)
the date by which all the Contracting Parties which send such communications
have notified the Secretary-General of the Council of their acceptance of the recommended
amendment, provided that, if all the acceptances were notified before the expiry of the period of
six months referred to in paragraph 3 of this Article, that date shall be taken to be the date of
expiry of the said six months period;
(ii)
the date of expiry of the nine-month period referred to in paragraph 4 of this
Article.
7.
Any amendment deemed to be accepted shall enter into force six months after the date
on which it was deemed to be accepted.
8.
The Secretary-General of the Council shall as soon as possible, notify all Contracting
Parties and other signatory States of any objection to the recommended amendment made in
accordance with paragraph 3(a), and of any communication received in accordance with
paragraph 3(b), of this Article. He shall subsequently inform all the Contracting Parties and other
signatory States whether the Contracting Party or Parties which have sent such communication
raise an objection to the recommended amendment or accept it.
9.
Any State ratifying or acceding to the present Convention shall be deemed to have
accepted any amendments thereto which have entered into force at the date of deposit of its
instrument of ratification or accession.
Article 23 : 1. Any State may, at the time of signing the present Convention without reservation of ratification or of depositing its instrument of ratification or accession or at any time
thereafter, declare by notification given to the Secretary-General of the Council that the present
Convention shall extend to all or any of the territories for whose international relations it is
responsible or for which it assumes international responsibility. Such notification shall take effect
three months after the date of the receipt thereof by the Secretary-General of the Council provided
however, that the Convention shall not apply to the territories named in the notification before the
Convention has entered into force for the State concerned.
2.
Any State which has made a notification under paragraph 1 of this Article extending the
present convention to any territory for whose international relations it is responsible or for which
it assumes international responsibility may notify the Secretary-General of the council in
accordance with the provisions of Article 21 of the present Convention, that the territory in
question will no longer apply the convention.
Article 24 : No Reservation to this Convention shall be permitted.
Article 25 : The Secretary-General of the Council shall notify all Contracting Parties, the other
signatory States, the Secretary-General of the United Nations and the Director General of the
United Nations Educational, Scientific and Cultural Organisation (UNESCO), of A.
tion;
20;
(a)
signatures, ratifications and accessions under Article 19 of the present Conven-
(b)
the date of entry into foce of the present Convention in accordance with Article
(c)
denunciations under Article 21;
(d)
any amendment deemed to have been accepted in accordance with Article 22
and the date of its entry into force.
(e)
v1325
notifications received in accordance with Article 23.
Article 26 : In accordance with Article 102 of the Charter of the United Nations, the present
Convention shall be registered with the Secretariat of the United Nations at the request of the
In witness thereof the undersigned being duly authorised thereto have signed the present
Convention.
Done at Brussels this eleventh day of June, nineteen hundred and sixty-eight, in the
English and French languages, both tests being equally authentic, in a single original which shall
be deposited with the Secretary General of the Council who shall transmit certified copies to all
the States referred to in paragraph 1 of Article 19 of the present Convention.
For Afghanistan; For Albania; For the Federal Republic of Germany; For Argentina; For
Austria; For Belgium; For Burma; For Botswana; For Bulgaria; For Cambodia; For Canada;
For Chile; For Cyprus; For Congo (Brazzaville); For the Republic of Korea; For Ivory Coast;
For Dahomey; For Ecuador; For the United States of America; For Bolivia; For Brazil; For
Burundi; For Cameroon; For Ceylon; For the Republic of China; For Colombia; For Congo
(Kinshasa); For Costa Rica; For Cuba; For Denmark; For Spain; For Ethiopia;
For Finland; For Gabon; For Ghana; For Guatemala; For Guyana; For Upper Volta; For
Hungary; For Indonesia; For Iraq; For Iceland; For Italy; For Japan; For Jordan; For the
Republic of South Africa; For Algeria; For Saudi Arabia; For Australia; For Barbados; For the
Byelorussia, USSR; For Lesotho; For Liberia; For Luxembourg; For Malayasia; For Mali; For
Morocco; For Mexico; For Nepal; For Niger; For Norway;
For Uganda; For Panama; For the Kingdom of the Netherlands; For Philippines; For France;
For Gambia;
For Greece; For Guinea; For Haithi; For Honduras; For India; For Iran; For Ireland; For Israel;
For Jamaica;
For Kenya; For Kuwait; For Tunisia; For Ukrainian, USSR; For Uruguay, For the Republic
of Vietnam;
For South Yemen; For Zambia; For Laos; For Lebanon; For Libya; For Madagascar; For
Malawi; For Malta;
For Mauritania; For Mongolia; For Nicaragua; For Nigeria; For New Zealand; For Pakistan;
For Paraguay;
For Portugal; For the United Arab Republic; For the Dominican Republic; For the United
Kingdom of Great Britain and Northern Ireland; For El Salvador; For Sierra Leone; For Somalia;
For Sweden; For Tanzania;
For Czechoslovakia; For Togo; For Peru; For Poland; For the Syrian Arab Republic; For the
Central African Republic; For Rumania; For Rwanda; For Senegal; For Singapore; For Sudan;
For Switzerland; For Chad;
For Thailand; For Trinidad and Tobago; For Turkey; For Union of Soviet Socialist Republics;
For Venezuela;
For Yemen; For Yugoslavia;
The Secretary-General of the Customs Co-operation Council certifies that this is a true copy of
the original deposited in the archives of the Customs Co-operation Council Brussels, 17th
September, 1968.
v1326

Exemption to Pedagogic materials imported by educational institutions, etc.
[Notfn. No. 46/74-Cus. dt. 25.5.74 as amended by Notfn. Nos. 190/76, 129/86 and 101/95].
interest so to do, hereby exempts (a)
Pedagogic materials, namely, material used for the purposes of educational
or vocational training and especially the models, instruments, apparatus, machines and
accessories therefor;
(b)
spare-parts for such pedagogic material; and
(c)
tools specially designed for the maintenance, checking, gauging or repair of
such material;
temporarily imported by such non-profit-making education or vocational training institutions as
may be approved in this behalf by the Ministry of Education and Social Welfare, and to be used
under the control and responsibility of such institutions for purposes of education or vocational
training of non-commercial nature, from the whole of the duty of customs leviable thereon
which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from
the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act,
the importer makes a declaration at the time of import that the goods are being
imported temporarily subject to re-exportation;
(2)
the goods are imported in reasonable quantities having regard to the purpose
of importation;
(3)
the goods are capable of identification on re-exportation;
(4)
the goods are re-exported within six months from the Date of importation or
within such extended period not exceeding one year as may be allowed by the Commissioner
of Customs, and an undertaking is furnished in writing by the importer to the effect that the
goods shall be re-exported within the aforesaid period;
(5)
while the goods are in India, they remain in the ownership of a natural person
resident abroad or a legal person established abroad;
(6)
a duly authorised officer of the Ministry of Education and Social Welfare
certifies, in each case, that the goods in respect of which the exemption under this notification is
claimed are pedagogic materials; and
(7)
generally subject to the provisions of the "Customs Convention on the
Temporary Importation of Pedagogic Material" reproduced in the Annexure to this notification.
ANNEXURE
CUSTOMS CONVENTION
On the temporary importation of Pedagogic Material
PREAMBLE
The CONTRACTING PARTIES to the present Convention, established under the auspices of the
Customs Co-operation Council in consultation with the United Nations Educational, Scientific and
Cultural Organisation (UNESCO).
v1327
Considering the important contribution made by the international circulation of pedagogic material
to the development of education and vocational training, which are essential foundations for
economic and social progress.
Convinced that the adoption of general facilities for the temporary duty-and tax-free importation
of pedagogic material can make an effective contribution to that end.
Have agreed as follows:
CHAPTER 1 : DEFINITIONS
Article 1 : For the purposes of this Convention:
(a)
(b)
(c)
(d)
(e)
(f)
the term "pedagogic material" means any material used for purposes of education or
vocational training, and especially the models, instruments, apparatus, machines and
accessories therefor shown in the non-limitative list in the Annex. to this Convention;
the term "import duties and taxes" means Customs duties and all other duties, taxes,
fees or other charges which are collected on or in connection with the importation of
goods, but not including fees and charges which are limited in amount to the approximate
cost of services rendered;
the term "temporary admission" means temporary importation free of import duties
and taxes and free of import prohibitions and restrictions, subject to re-exportation;
the term "approved institutions" means public or private educational or vocational
training institutions whose aims are essentially non-profit making and which have been
approved by the competent authorities of the importing country for the purpose of
receiving pedagogic material or temporary admission;
the term "ratification" means ratification, acceptance or approval;
the term "the Council" means the Organisation set up by the Convention establishing a
Customs Co-operation Council, done at Brussels on 15th December, 1950.
CHAPTER II : SCOPE
Article 2 : Each Contracting party undertakes to grant temporary admission to:
(a)
pedagogic material which is to be used within its territory solely for purposes of
education or vocational training;
(b)
spare parts of pedagogic material which has been granted temporary admission
under paragraph (a) of this Article, and tools specially designed for the maintenance,
checking, gauging or repair of such material.
Article 3 : Temporary Admission of the pedagogic material, spare parts and tools may be
made subject to the following conditions;
(a)
that they are imported by approved institutions and used under their control and
responsibility;
(b)
that they are used for non-commercial purposes within the country of importation;
(c)
that they are imported in reasonable quantities having regard to the purpose of the
importation;
(d)
that they are capable of identification on re-exportation;
(e)
that while they are in the country of importation they remain in the ownership of a
natural person resident, abroad or a legal person established abroad;
Article 4 : Each Contracting Party may suspend, in whole or in part, the undertakings given under
this Convention where:
(a)
goods of equivalent pedagogic value to the pedagogic material whose temporary
admission is sought, or
v1328
(b)
spare parts which can be used in place of those whose temporary admission is
sought, are produced and available in the country of importation.
CHAPTER III : SPECIAL PROVISIONS
Article 5 : Each Contracting Party undertakes wherever it deems possible not to require security
for the amount of import duties and taxes, but to be satisfied with a written undertaking. Such
undertaking may be required for each importation or on a general basis for a specified period or,
where applicable, for the period of approval of the institution.
Article 6 : 1.
Pedagogic material granted temporary admission shall be re-exported within
six months from the date of importation. However, the Customs authorities of the country of
temporary importation may require re-exportation within a shorter period considered sufficient
to achieve the object of temporary importation.
2.
For valid reasons, the Customs authorities may either grant a longer period or extend the
initial period.
3.
When all or part of the pedagogic material granted temporary admission cannot be reexported as a result of a seizure, other than a seizure made at the suit of private persons, the
requirement of re-exportation shall be suspended for the duration of the seizure.
Article 7 : Pedagogic material granted temporary admission may be re-exported in one or
several consignments, through any Customs office open for such operations, and not necessarily through the Customs office of importation.
Article 8 : Pedagogic material granted temporary admission may be disposed of otherwise than
by re-exportation, and in particular may be taken into home use, subject to compliance with the
conditions and formalities laid down by the laws and regulations of the country of temporary
importation.
Article 9 : Notwithstanding the requirement of re-exportation laid down by this Convention, the
re-exportation of all or part of pedagogic material badly damaged in duly authenticated accidents
shall not be required, provided that is(a)
Subject to import duties and taxes to which it is liable; or
(b)
abandoned free of all expense to the Exchequer of the country into which it
was temporarily imported; or
(c)
destroyed, under official supervision, without expense to the Exchequer of
the country into which it was temporarily imported;
as the Customs Authorities may require.
Article 10 : The provisions laid down in article 9 above shall also apply to parts which have been
replaced as a result of repairs or alterations undergone by the pedagogic material while in the
country of temporary importation.
Article 11 : The provisions of Article 6, 7, 8 and 9 shall also apply to the spare parts and tools
referred to in Article 2.
v1329
CHAPTER IV : MISCELLANEOUS PROVISIONS

Article 12 : 1.
Each Contracting Party shall reduce to a minimum the Customs formalities
required in connection with the facilities provided for in this Convention. All regulations
concerning such formaliaties shall be promptly published.
2.
Customs examination and clearance on the importation and re-exportation of pedagogic
material, spare parts and tools, shall whenever possible and appropriate, be effected at the place
of use of the material:
Article 13 : The provisions of this Convention set out the minimum facilities to be accorded. They
do not prevent the application of greater facilities which certain Contracting Parties grant or may
grant in future by unilateral provisions or by virtue of bilateral or multilateral agreements.
Article 14 : For the purpose of this Convention, the territories of Contracting Parties which form
a Customs or economic union may be taken to be a single territory.
Article 15 : The provisions of this Convention shall not preclude the application of prohibitions
or restrictions imposed under national laws and regulations on grounds of public morality or
order, public security, public hygiene or health, or relating to the protection of patents and trade
marks.
Article 16 : Any breach of the provisions of this Convention, any substitution, false declaration
or act having the effect of causing a person (natural or legal) or material improperly to benefit from
the facilities provided for in this Convention, may render the offender liable in the country where
the offence was committed to the penalties prescribed by the laws and regulations of that country
and to payment of any import duties and taxes chargeable.
CHAPTER V : FINAL CLAUSES
Article 17 : Any State Member of the Council and any State Member of the United Nations or
its specialised agencies may become a Contracting party to this convention;
(a)
by signing it without reservation of ratification;
(b)
by depositing an instrument of a ratification after signing it subject to ratification, or
(c)
by acceding to it.
2.
This Convention shall be open until 30th June, 1971, for signature at the Headquarters
of the Council in Brussels, by the States referred to in paragraph 1 of this Article. Thereafter, it
shall be open for their accession.
3.
Any State, not being a Member of the Organisations referred to in paragraph 1 of this
Article to which an invitation to that effect has been addressed by the Secretary General of the
Council at the request of the Contracting parties, may become a Contracting Party to this
Convention by acceding thereto after its entry into force.
4.
The instruments of ratification or accession shall be deposited with the Secretary
General of the Council.
Article 18 : 1. The Convention shall enter into force three months after five of the States
referred to in paragraph 1 of Article 17 thereof have signed it without reservation of ratification
or have deposited their instruments of ratification or accession.
2.
For any State signing without reservation of ratification, ratifying or acceding to this
Convention after five States have signed it without reservation of ratification or have deposited
their instruments of ratification or accession, this Convention shall enter into force three months
v1330
after the said State has signed without reservation of ratification or deposited its instruments of
ratification or accession.
Article 19 : 1. Any State may, at the time of signing, this Convention without reservation of
ratification, or of depositing its instrument of ratification or accession or at any time thereafter,
declare by notification given to the Secretary General of the Council that this Convention shall
extend to all or any of the territories for whose international relations it is responsible or for which
it assumes international responsibility. Such notification shall take effect three months after the
date of the receipt thereof by the Secretary General of the Council provided, however that the
Convention shall not apply to the territories named in the notification before the Convention has
entered into force for the State concerned.
2.
Any State which has made a notification under paragraph 1 of this Article extending this
Convention to any territory for whose international relations it is resposible or for which it
assumed international responsibility may notify the Secretary General of the Council, in
accordance with the provisions of Article 21 of this Convention, that the territory in question will
no longer apply the Convention.
Article 20 : No reservation to this Convention shall be permitted.
Article 21 : 1. This Convention is of unlimited duration. However, any Contracting Party may
denounce it at any time after the date of its entry into force under Article 18 thereof.
2.
The denunciation shall be notified by an instrument in writing, deposited with the
3.
The denunciation shall take effect six months after the receipt of the instrument of
denunciation by the Secretary General of the Council.
Article 22 : 1. The Contracting Parties shall meet together when necessary in order to
consider the operation of this Convention and, in particular, in order to consider measures to
secure uniformity in the interpretation and application of this Convention.
2.
Such meetings shall be convened by the Secretary General of the Council at the request
of any Contracting Party. Unless the Contracting Parties otherwise decide, the meetings shall be
held at the Headquarters of the Council.
3.
The Contracting Parties shall lay down the rules of procedure for their meetings.
4.
Decisions of the Contracting Parties shall be taken by a majority of not less than twothirds of the Contracting Parties present at the meeting and voting. Only contracting parties
casting an affirmative or negative vote shall be deemed to be voting.
5.
The Contracting Parties shall not take a decision on any matter unless more than half of
them are present.
Article 23 : 1
Any dispute between Contracting Parties concerning the interpretation or
application of this Conversion shall so far as possibly as settled by negotiation between them.
2.
Any dispute which is not settled by negotiation shall be referred by the Contracting
Parties in dispute to the Contracting Parties meeting in conformity with Article 22 of this
Convention, which shall thereupon consider the dispute and make recommendations for its
settlement.
3.
The Contracting Parties in dispute may agree in advance to accept the recommendations
of the Contracting Parties as binding.
Article 24 : 1.
Amendments to this Convention may be proposed either by a Contracting Party
v1331
or by the Contracting Parties meeting in accordance with Article 22 of this Convention.

2.
The text of any amendment so proposed shall be communicated by the Secretary General
of the Council to all Contracting Parties, to all other signatory States, to the Secretary General of
the United Nations and to the Director General of the United Nations Educational, Scientific and
Cultural Organisation (UNESCO).
3.
Within a period of six months from the date on which the proposed amendment is so
communicated, any Contracting Party may inform the Secretary General of the Council (a)
that it has an objection to the proposed amendment, or
(b)
that, although it intends to accept the proposed amendment, the conditions
necessary for such acceptance are not yet fulfilled in its country.
4.
If a Contracting Party sends the Secretary General of the Council a communication as
provided for in paragraph 3(b) of this Article, it may, so long as it has not notified the Secretary
General of its acceptance of the proposed amendment, submit an objection to that amendment
within a period of nine months following the expiry of the six-months period referred to in
paragraph 3 of this Article.
5.
If an objection to the proposed amendment is stated in accordance with the terms of
paragraph 3 or 4 of this Article, the amendment shall be deemed not to have been accepted and
shall be of no effect.
6.
If no objection to the proposed amendment in accordance with paragraph 3 or 4 of this
Article has been stated, the amendment shall be deemed to have been accepted as from the date
specified below:
(a)
if no Contracting Party has sent a communication in accordance with paragraph
3(b) of this Article, on the expiry of the period of six months referred to in paragraph 3;
(b)
if any Contracting Party has sent a communication in accordance with
paragraph 3 (b) of this Article, on the earlier of the following two dates;
(i)
the date by which all the Contracting Parties which sent such communications
have notified the Secretary General of the Council of their acceptance of the proposed amendment,
provided that, if all the acceptances were notified before the expiry of the period of six months
referred to in paragraph 3 of this Article, that date shall be taken to be the date of expiry of the
said six-months period.
(ii)
the date of expiry of the nine-months period referred to in paragraph 4 of this
Article.
7.
Any amendment deemed to be accepted shall enter into force six months after the date
on which it was deemed to be accepted.
8.
The Secretary General of the Council shall, as soon as possible, notify all Contracting
Parties and other signatory States of any objection to the proposed amendment made in
accordance with paragraph 3(a), and of any communication received in accordanced with
paragraph 3(b), of this Article. He shall subsequently inform all the Contracting Parties and other
signatory States whether the Contracting party or Parties which have sent such a communication
raise an objection to the proposed amendment or accept it.
9.
Any State ratifying or acceding to this Convention shall be deemed to have accepted any
amendments or modifications thereto which have entered into force at the date of deposit of its
instrument of ratification or accession.
Article 25 : The Annex to this Convention shall be construed to be an integral part of the
Convention.
v1332
Article 26 : The Secretary General of the Council shall notify all Contracting Parties, the other
signatory States, the Secretary General of the United Nations and the Director General of the
United Nations Educational, Scientific and Cultural Organisation (UNESCO), of;
(a)
signatures, ratifications and accessions under Article 17 of this Convention;
(b)
the date of entry into force of this Convention in accordance with Article 18;
(c)
notifications received in accordance with Article 19;
(d)
denunciations under Article 21;
(e)
any amendment deemed to have been accepted in accordance with Article 24
and the date of its entry into force.
Article 27 : In accordance with article 102 of Charter of the United Nations, this Convention shall
be registered with the Secretariat of the United Nations at the request of the Secretary General
of the Council.
In witness whereof the undersigned being duly authorised thereto, have signed this
Convention.
Done at Brussels this eighth day of June, nineteen hundred and seventy, in the English
and French languages, both texts being equally authentic, in a single original which shall be
deposited with the Secretary General of the Council who shall transmit certified copies to all the
States referred to in paragraph 1 to 17 of this Convention,
For Afghanistan: For Albania: For the Federal Republic of Germany: For Argentina: For
Algeria: For Saudi Arabia: For Australia: For Belgium: For Burma: For Bolivia: For Brazil:
For Burundi: For Cameroon: For Ceylon: For the Republic of China: For Colombia: For Congo
(Democratic Rep. of): For Cost Rica: For Cuba: For Denmark: For Spain: For Ethiopia: For
France: For Gambia: For Greece: For Guinea: For Guyana: For the United States of America:
For Finland: For Gabon: For Ghana: For Guatemala: For Equatorial Guinea: For Haiti: For
Honduras: For India: For Hungary: For Indonesia: For Iran: For Iceland: For Italy: For Iraq:
For Ireland: For Israel: For Jamica: For Jordan: For Kuwait: For Lesotho: For Liberia: For
Luxembourg: For Madagascar: For Malawi: For Mali: For Morocco: For the Ukrainian USSR:
For Uruguay: For the Republic of Vietnam: For Malaysia: For The Maldive Islands: For Malta:
For Mauritius: For Mexico: For Nepal: For Nigeria: For Norway: For Uganda: For Panama:
For the Kingdom of the Netherlands: For The Phillippines: For Portugal: For The United Arab
Republic: For the Dominican Republic: For Austria: For Barbodos: For The Byelorussian,
USSR: For The Republic of South Africa: For Upper Volta: For The Syrian Arab Republic: For
Rumania: For Rwanda: For Senegal: For Singapore: For Japan: For Kenya: For Laos: For
Lebanon: For Libya: For Botswana: For Bulgaria: For Cambodia: For Canada: For Chile: For
Cyprus: For Congo (Brazzaville): For The Republic of Korea: For Ivory Coast: For Dahomey:
For Ecuador: For Mauritania: For Mongolia: For Nicaragua: For Nigeria: For New Zealand:
For Pakistan: For Paraguay: For Peru: For Poland: For Sudan: For Switzerland: For Tanzania:
For Czechoslovakia: For Togo: For Tunisia: For The United Kingdom of Great Britan and
Northern Ireland: For El salvador: For Sierra Leone: For Somalia: For Sweden: For Swaziland:
For Chad: For Thailand: For Trinidad and Tobago; For Turkey; For the Union of Soviet Socialist
Republic; For Venezuela: For Yemen: For Southern Yemen:
For Zambia: For Yugoslavia: For Central African Republic;
The Secretary General of the Customs Cooperation Council certifies that this is a true copy
of the original deposited in the archieves of the Customs Cooperation Council.
v1333
Seal
ANNEXURE
Bruxelles 25 AOUT 1970

_________________
Sd/Chevaller Annez de Taboada
Secretaire General
Non-limitative list of pedagogic material, (a)

Sound or image recorders or reproducers such as:
Slide and filmstrips projectors;
Cinematographic projectors; Back-projectors and episcopes;
magenetophones,
magnetoscopes and video equipment; closed circuit television equipment;
(b)
Sound and image media, such as:
Slides, filmstrips and microfilms; Cinematographic films; Sound recording
(Magnetic tapes, discs); Videotapes.
(c)
Specialised material, such as:
Bibilographic equipment and audiovisual material for libraries;
Mobile libraries;
Language laboratories;
Simultaneous interpretation equipment;
Programmed teaching machines, mechanical or electronic;
Material specially designed for the education or vocational training of handicapped persons.
(d)
Other material, such as:
Wall charts, models, graphs, maps, plans, photographs and drawings; Instruments, apparatus and models designed for demonstrational purposes;
Collections of items with visual or audio pedagogic information, prepared for
the teaching of a subject (study kits); Instruments, aparatus, tools and
machine-tools for learning a trade or craft.
GENERALEXEMPTION NO. 118
Exemption to specified equipments, instruments, raw materials, components, pilot plant and
computer software when imported for R & D projects.
[Notfn. No. 50/96-Cus., dt. 23.7.1996 as amended by Notfn. Nos.74/96, 108/03 and 18/05Cus., dt. 1.3.2005]
interest so to do, hereby exempts equipment, instruments, raw materials, components, pilot
plant and computer software (hereinafter referred to as the said goods) and falling within the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the
whole of the duty of customs leviable thereon which is specified in the said First Schedule and
Act, when imported for any Research and Development Project (hereinafter referred to as the
said project) undertaken by any company, subject to the following conditions, namely :(a)
the said project is undertaken by any company having an in-house Research and
Development unit recognised by the Department of Scientific and Industrial Research under the
v1334
Ministry of Science and Technology;

(b)
the said project is funded by the Government of India in a Ministry or
Department or Council of Scientific and Industrial Research under the New Millennium Indian
Technology Leadership Initiative Scheme as the case may be, and the share of such Ministry
or Department or Council of Scientific and Industrial Research under the New Millennium Indian
Technology Leadership Initiative Scheme is not less than twenty per cent of the total cost of the
said project;
(c)
a certificate from an officer not below the rank of a Deputy Secretary to the
Government of India in the concerned Ministry or Department or Council of Scientific and
Industrial Research or Indian Council of Medical Research or Indian Council of Agriculture
Research or University Grants Commission or Defence Research and Development Organisation
or All India Council for Technical Education as the case may be, funding the said project is
produced to the Assistant commissioner of Customs, in each case, at the time of importation,
indicating (i)
(ii)
(iii)
(iv)
the total cost of the project;

the cost of the project shared by such Ministry or Department or Council of
Scientific and Industrial Research under the New Millennium Indian Technology Leadership Initiative Scheme as the case may be;
the value of the goods already imported under this notification;
that the goods are imported for the purposes of the said project;
(d)
the goods shall not be sold or transferred to any person or other organisation
for a period of five years from the date of their import:
Provided that the exemption under this notification shall be available to the said goods
only upto a value equivalent to the cost of the said project shared by the concerned Ministry
or Department or Council of Scientific and Industrial Research under the New Millennium Indian
Technology Leadership Initiative Scheme.
GENERALEXEMPTIONNO.119
Exemption to research equipments imported by public funded research institutions or a university
of an Indian Institute of Technology or Indian Institute of Science, Bangalore or Regional
Engineering College, non commercial institutions etc.
24/02, 28/03 and 24/07]
interest so to do, hereby exempts goods falling within the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975) and specified in column (3) of the Table hereto annexed, from so much
of that portion of the duty of customs leviable thereon which is specified in the said First
Schedule as is in excess of the amount calculated at the rate of five percent ad valorem and
from the whole of the additional duty leviable thereon under section 3 of the said Customs
Tariff Act, when imported into India, by importers specified in column (2) of the Table, subject to
the conditions specified in the corresponding entry in column (4) of the said Table.
2.
v1335
This Notification shall come into force with effect from the 1st day of September, 1996
TABLE
____________________________________________________________________________________________
S.No.
Name of the importer
Conditions
(1)
(2)
(3)
(4)
___________________________________________________________________________________________
1.
Public funded research
(a) scientific and technical
(i) The goods are imported by
institution or a university of
instruments, apparatus,
or for delivery to an Indian Institute of
equipment (including
Technology or Indian Institute
computers);
(a) a public funded research instiof Science, Bangalore or a
(b) accessories parts and consumtution under the administrative
Regional Engineering
ables and live animals (for
control of the Department of
College, other than a
experimental purposes)
Space or the Atomic Energy
hospital
(c) computer software,
or the Department of Defence
Compact Disc-Read only
Research and Development
Memory (CD-ROM),
of the Government of India, or
recorded magnetic tapes
(b) an institution registered with
microfilms, microfiches
the Government of India in
(d) photo types, the CIF
Department of Scientific and
value of which does not
Industrial Research; and the
exceed rupees fifty thousand
importer produces a certificate
in a financial year.
to this effect from an officer not
below the rank of a Deputy
Secretay in the concerned
Department;
(ii) The importer prodces, at the
time of importation, a certificate
from the head of the institution,
in each case, certifying that the
said goods are required for
research purposes only;
(iii) In the case of import of live
animals for experimental
purposes, the importer produces,
at the time of importation, a
certificate from the Head of the
Institution that the live animals
are required for research purposes
and enclose a no objection
certificate issued by the
Committee for the Purpose of
Control and Supervision of
Experiments on Animals; and
(iv) When the goods are imported
for delivery to an institution, the
certificates specified in items
(i) and (ii), as the case may be,
items(i), (ii) and (iii) above shall
be produced at the time of
clearance of the goods from a
warehouse appointed under
section 57 or 58 of the Customs
Act, 1962 (52 of 1962).
(1)
2.
(2)
Research institutions,
other than a hospital
v1336
(3)
(a) Scientific and technical
instruments, apparatus, equipment
(including computers);
(b) accessories, parts, consumables
and live animals (for experimental
purposes);
(c) computer software, Compact
Disc-Read Only Memory
(CD-ROM), recorded magnetic
tapes, microfilms, microfiches;
(d) prototypes, the C.I.F. value of
which does not exceed rupees fifty
thousand in a financial year
(4)
(1) The importer (i) is registered with the
Government of India in the
Department of Scientific
and Industrial Research;
(ii) produces a certificate
from the Head of the institution, in each case of
import, certifying that the
said goods are essential for
research purposes and will
be used for the stated purpose
only;
(iii) in the case of import of
live animals for experimental
purposes, produces, at the
time of importation, a
certificate from the Head of
the institution that the live
animals are required for
research purposes and
encloses a no objection
Experiments on Animals.
(2) The goods falling under
(1) above shall not be
transferred or sold for a
period of five years from the
date of importation.
3.
Departments and laboratories

of Central Government
and State Government,
other than a hospital

(b) Accessories, parts, consumables and live animals (for
experimental purposes);
(c) Computer software, Compact
Disc-Read Only Memory (CDROM), recorded magnetic tapes,
microfilms, microfiches; and
(d) Prototypes, the CIF value
of which does not exceed rupees
fifty thousand in a financial year.
(i) The importer produces a

certificate from the head of
the institute, in each case,
certifying that the said goods
are required for research
purposes, only;
(ii) in the case of import of
live animals for experimental
certificate from the head of the
institution that the live animals
are required for research
purposes and encloses a no
objection certificate issued by
the Committee for the Purpose
of Control and Supervision of
(iii) When the goods are imported
for delivery to an instutition, the
certificates specified in the
clauses (i) and (ii) above shall
be produced at the time of
clearance of the goods from a
(1)
(2)
v1337
(3)
(4)
warehouse appointed under
section 57 or section 58 of the
said Customs Act.
4.
Regional Cancer Center

(Cancer Institute)

(b) Accessories, parts, consumables and live animals (for
experimental purposes);
(c) Computer software, Compact
Disc-Read Only Memory (CDROM), recorded magnetic tapes,
microfilms, microfiches;
(i) The goods are imported

by the Regional Cancer
Centre registered with the
Government of India, in the
Industrial Research; and the
importer produces a
certificate to this effect from
an officer not below the rank
of a Deputy Secretary in the
concerned Department;
(ii) The importer produces a
institute, in each case, certifying
that the said goods are required
for research purposes only;
(iii) in the case of import of live
animals for experimental
institution that the live animals
are required for research purposes
and encloses a no objection
(iv) When the goods are imported
for delivery to an institution, the
certificates specified in the clause
(i) and (ii) above shall be
produced at the time of clearance
of the goods from a warehouse
appointed under section 57 or
section 58 of the said Customs
Act.
Explanation - For the purposes of this notification, the expression, (a)

"Public funded research institution" means a research institution in the case of which
not less than fifty per cent of the recurring expenditure is met by the Central Government or the
Government of any State or the administration of any Union territory;
(b)
"University" means a university established or incorporated by or under a Central,
State or Provincial Act and includes (i)
(ii)
an institution declared under section 3 of the University Grant Commission

Act, 1956 (3 of 1956) to be a university for the purposes of that Act;
an institution declared by parliament by law to be an institution of national
importance;

(iii)
(c)
v1338
a college maintained by, or affiliated to, a University.
"Head" means, (i)

in relation to an institution, the Director thereof (by whatever name called);
(ii)
in relation to a University, the Registrar thereof (by whatever name called);
(iii)
in relation to a college, the Principal thereof (by whatever name called);
(d)
"Hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory,
Clinic or Maternity Home which renders medical, surgical or diagnostic treatment.
Exemption to imports for handicapped persons, charitable or Social Welfare purposes and
research or educational programmes [Notfn. No.152 /94 -Cus., dt.13.7.1994 as amended by Notfn. Nos. 101/95, 122/95, 65/96,
28/96,27/99,20/00, 22/00, 28/03 and 67/04].
interest so to do, hereby exempts goods (hereinafter referred to as the said goods) of the description specified in column (2) of the Table hereto annexed and falling within the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the duty
of customs leviable thereon which is specified in the said Schedule, as is in excess of the amount
calculated at the rate specified in the corresponding entry in column (3) of the said Table and
from the whole of the additional duty leviable thereon under section 3 of the second mentioned
Act subject to the conditions, if any, laid down in the corresponding entry in column (4) thereof.
TABLE
_________________________________________________________________________________________________
S.No.
Rate
Conditions
(1)
(2)
(3)
(4)
1.
(i) All tangible appliances

for the blind;
Nil
(iv)Articles including instruments,

apparatus, appliances, machinery
and spares or component parts
or accessories thereof required
for the purpose of giving
training or imparting instructions
to the blind and the deaf
(i) The said goods have been imported by any

institution (including a registered Co-op
erative
Society) for the blind and the deaf;
(ii) Omitted
(iii) where any such institution is scheduled
begin to function only after the importation
the said goods, the exemption shall not
apply
in respect of the goods imported by that
institution, unless an undertaking in writing
is given by the President or the Secretary of
that institution that it will begin to function
within a period of six months, or such extended period as the Assistant Commissioner or
Deputy Commissioner of Customs may,on
(v) Phonographs and cassette players for

playing talking books, magnetic tapes
sufficient cause being shown, allow in this

behalf, from the date of importation of the
(ii) Hearing aids and other

audio-visual aids for the
education of the deaf;
(iii) Vocational aids for the
of blind and the deaf;

(1)
(2)
v1339
(3)
and cassettes for the production

of talking books, electronic reading
machines, television enlargers and
optical aids
1.A
Omitted
2.
Omitted
3.
Video cassettes and video

tapes recorded with
educational materials
Nil
(4)
goods;
(iv)Omitted
(i) The said goods have been imported by the

University Grants Commission;
(ii) the importer, at the time of clearance,
produces a certificate from an officer not
below the rank of a Deputy Secretary in
the Ministry of Education, Government
of India, to the effect that such video
cassettes and video tapes are
recorded with educational material and
are required for educational programmes approved by that Ministry or for
telecast through Doordarshan and that
the programmes of similar nature are
not produced in India;
(iii) the importer, at the time and place of
clearance,gives an undertaking to the As
sistant Commis-sioner or Deputy Com
missioner of Customs to the effect that
such video cassettes and video tapes shall
not be used for any other purpose and such
cassettes and tapes shall not be subse
quently recorded with any other material;
and
(iv) such video cassettes and video tapes
shall not be sold or parted with without
the prior permission of the Assistant
Commis sioner or Deputy Commissioner
of Customs at the port of importation.
4.
Video cassettes and video

tapes, recorded with
University or higher or
advanced technical
educational programme
and imported by a
University or a research
institution
Nil
(i) The importer produces, at the time and

place of clearance, a certificate, from the
organisation which has recorded the
programme on the said
video cassettes and video tapes, to the
effect that the same are recorded with
the University or higher or advanced
technical educational programme, and
the importer, if required to do so, also
satisfies the Assistant Commissioner
or Deputy Commissioner of Customs
that such video cassettes or video tapes,
as the case may be, contain such
technical educational programme;
(ii) in the case of a University, the
importer produces, at the time and
place of clear-ance, a certificate from

(1)
(2)
v1340
(3)
(4)
the Head of the University, to the
effect that such video cassettes and
vide tapes are required for use for
technical educational purposes by
that University;
(iii) in the case of research institution (other
than research instituion established,
maintained or controlled by the Govenment), the importer produces, at the
time and place of clearance, a certificate,
from an officer not below the rank of a
Deputy Secretary in the Ministry of
Education or in the Ministry administra
tively concerned with the said research
institution, to the effect that the said
cassettes and tapes are required for use
for technical educational purposes in
that research institution;
(iv) the importer, at the time and place of
clearance, gives an undertaking to the
Commissioner of Customs to the effect
that such video cassettesand video tapes
(a)shall not be sold or parted with without prior permission of the Assistant
Commissioner of Customs at the port
of importation.
(b)shall not be used for any purposes
other than the purposes of technical
education, and
(c) shall not be subsequently recorded
with -any other material.
5.
Omitted
6.
The following goods:(a) equipments carried on

board vessels any aged in
research on high seas; and
(b) polymetallic nodules collected
by such vessels on high sea
7.
Omitted
8.
Omitted
Nil
The importer, at the time and place of clearance,

produces a certificate to the Assistant Com
missioner board vessels engaged in or Deputy
Commissioner of Customs, from an officer
not below the rank of Joint Secretary to the
Government of India in the Department of
Ocean Development to the effect that the
vessel is authorised
by the Government of India for such research
or collection work.
9.
Omitted
_____________________________________________________________________________________________
Explanation. - For the purposes of this notification, the expression -

(1)
(2)
(a)
(b)
(c)
(d)
v1341
(3)
(4)
"Head" means, (i)

in relation to a University, Registrar thereof (by whatever name
called),
(ii)
in relation to a College, Principal thereof, (by whatever name called),
(iii)
in relation to an institution, Director thereof (by whatever name
called)
"University" means a University established or incorporated by or under a
Central, State or Provincial Act and includes (i)
an institution declared under section 3 of the University Grants
Commission Act, 1956 (3 of 1956), to be a University for the
purposes of that Act,
(ii)
an institution declared by Parliament by law to be an institution of
national importance,
(iii)
a College maintained by, or affiliated to, a university,
(iv)
a research institution established, maintained or controlled by
Government.
Omitted
Omitted
v1342
VI. GIFTS AND DONATIONS :

Exemption to specified goods imported by Charitable Organisations, Red Cross Society and Cooperative for American Relief Everywhere (CARE).
[Notfn. No.148/94-Cus. dt.13.7.1994 as amended by Notfn. Nos. 173/94, 101/95, 48/96 & 108/
01, 58/11].
so to do, hereby exempts goods (hereinafter referred to as the said goods) of the description
specified in column (2) of the Table hereto annexed and falling within the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975), from the whole of the duty of customs leviable thereon under
the said First Schedule and from the whole of the additional duty leviable thereon under section
3 of the second mentioned Act subject to the conditions specified in column (3) against each serial
number in column (1) of the said Table.
TABLE
_________________________________________________________________________________________________
Conditions
_______________________________________________________________________________________________
1
2
3
______________________________________________________________________________________________
1. The following goods:(i) the said goods have been imported by a Charitable
1. Foodstuffs
organisation in India as free gift to it from abroad
2. Medicines
or purchased out of donations received abroad in
3. Medical stores of perishable
foreign exchange by it;
nature
(ii) the said goods are for free distribution to the poor
4. Clothing
and the needy without any distinction of caste,
5. Blankets
creed or race;
(iii) the importer, at the time of importation of the said
goods:(a) produces a certificate to the Assistant
Commissioner of Customs from the State
Government concerned or from person or
institution specified by the Central Board
of Excise and Customs certifying that it is
a bona fide organisation engaged in relief
work and in the distribution of relief supplies
to the poor and the needy without any
distinction of caste, creed or race; or
(b) otherwise satisfies the Assistant
Commissioner in this regard :
(iv)the Assistant Commissioner is satisfied, having
regard to the activities and bona fides of the importing
organisation, the area of its operations; its financial
resources; the status of the donor; the nature, value
and quantity of the goods imported; the food and
sartorial habits of the people amongst whom the
imported goods are to be distributed; that the goods
v1343
are bona fide gifts for free distribution to the poor
and the needy without any distinction of caste,
creed or race;
(v)the importer gives an undertaking to the Assistant
Commissioner of Cusotms to the effect that he
would furnish from the State Government concerned
or from person or institution specified by the Central
Board of Excise & Customs within six months from
the date of importation of the said goods or such
extended period as the Assistant Commissioner of
Customs or Deputy Commissioner of Customs may
allow, a certificate stating that the said goods have
been distributed to the poor and the needy, free of
cost without any distinction of caste, creed or race;
(vi)where the said goods have been purchased out
of donations received abroad in foreign exchange,
the organisation has been permitted to maintain an
account abroad by the Reserve Bank of India for the
purpose of receiving funds donated overseas.
2.
Goods imported by the Indian

Red Cross Society
3.
Drugs, medicines and medical
At the time of importation, the importer produces to

the Assistant Commissioner of Customs or Deputy
Commissioner of Customs a Certificate from the
Secretary General, Indian Red Cross Society, to the
effect that the goods in question are required for
purposes of relief to distressed persons.
(i) the said goods are required for the treatment of
the equipments victims of the Bhopal Gas Leak
Disaster;
(ii) the importer produces, at the time and place of
clearance, a certificate from an officer of the
Government of Madhya Pradesh not below the
rank of a Joint Secretary to that Government, to
the effect that the specified drugs, medicines
and medical equipments are required for the
treatment of the victims of the Bhopal Gas Leak
Disaster, and that such drugs, medicines and
medical equipments are likely to be so used
within three months from the date of their
importation;
(iii) the importer gives an undertaking to the effect
that he would furnish a certificate from an
officer of the Government of Madhya Pradesh
not below the rank of a Joint Secretary to that
Government to the Assistant Commissioner of
Customs or Deputy Commissioner of Customs
within six months from the date of importation
of such drugs, medicines and medical
equipments or such extended period as the
v1344
Assistant Commissioner of Customs may allow,
certifying that the drugs, medicines and medical
equipments have been so used.
Explanation:- "Bhopal Gas Leak Disaster" means
the occurence on the 2nd and 3rd days of December,
1984, which involved the release of highly noxious
and abnormally dangerous gas from a plant in
Bhopal (being a plant of the Union Carbide India
Limited, a subsidiary of the Union Carbide
Corporation, U.S.A.) and which resulted in loss of
life and damage to property on an extensive scale.
4.
(i) Gift commodities imported by

Cooperative for American Relief
Everywhere, Incorporated, since
renamed as Cooperative for
Assistance and Relief Every
where Incorporated, (hereinafter
referred to as CARE) or its distributing Organisation, approved
by the Government of India,
under the Agreement between
President of India and CARE.
The importer,at the time of import, gives an undertaking that the gift commodities are either for free
distribution, or the proceeds thereof through monetisation, permitted by the Department of Women &
Child development, Government of India is retained
by CARE in India in a separate account and the full
amount utilised for purely developmental projects
relating to social sector as approved and implemented
by the said Department.
(ii) Supplies and equipment imported by CARE or its distributing

Organisations, approved by the
Government of India, under the
Agreement between President
of India and CARE; and
The importer, at the time of import, gives an undertaking that the supplies and the equipment, when no
longer required for the purposes for which they were
imported, will be exported out of India and that the
imported supplies and equipment are not meant for
the personal use of the officers of CARE or its
distributing organisation and, further, that
(iii) Supplies and equipment for the

official use of the officers of
CARE
any of the supplies or equipments shall not be

passed on to a third party by way of sale or otherwise in contravention of the said Agreement.
5.
Goods imported into India for the

purposes of relief and rehabilitation
6.
Articles of food and edible material
(i) The said goods are imported into India in

accordance with the terms of any agreement in
force between the Government of India and any
foreign Government providing for duty-free
entry of such goods into India; and
(ii) the goods so imported shall not be sold or
otherwise disposed of in India except with the
prior approval of, and on fulfilment of such
conditions as may be imposed by, the
Government in this behalf.
The goods are supplied as free gifts to the
Government of India, either by the agencies approved
by the United Nations Organisation or by the
v1345

European Economic Community.
7.
(i) Articles donated to the

Government of India for use
of defence personnel
(ii) Articles including bullion
donated to the National
Defence Fund
8.
The articles donated were deposited with the Indian

Mission in the country of export and despatched by
that Mission to the Government of India or to such
officer or officers as that Government may
specify in this behalf.
Goods, gifted or supplied free of

cost under a bilateral agreement
between the Government of
India and a Foreign Government.
________________________________________________________________________________________________
Exemption to goods when imported into India and intended for donation for the relief and
rehabilitation of the people affected by the floods in the State of Bihar:
[Notfn. No.101/08-Cus., dated 2.9.2008].
so to do, hereby exempts all goods falling under the First Schedule to the Customs Tariff Act, 1975
(51 of 1975) when imported into India and intended for donation for the relief and rehabilitation of
the people affected by the floods in the State of Bihar from
a.
Customs Tariff Act; and
b.
the whole of additional duty of customs leviable thereon under the section 3 of the said
Customs Tariff Act,
subject to the following conditions, namely:i.
that it is certified by the importer on the relevant clearance documents that the goods are
intended to be donated for the relief and rehabilitation of the people affected by the floods in the
said State without making any charge therefor;
ii.
that the said imported goods are sent to the Central Government, the Government of
Bihar; or as the case maybe, the relief agencies of the Central Government, the Government of
Bihar including the relief agencies duly approved by the Government for the purpose; and
iii.
that the importer produces before the Deputy Commissioner or the Assistant Commissioner of Customs, as the case maybe, within six months from the date of importation of the said
goods or within such extended period as the said officer may allow, a certificate from the District
Magistrate of the affected area in the State of Bihar that the said goods have been donated for use
for the aforesaid purpose.
2.
This notification shall remain in force upto and inclusive of the 28th February, 2009.
v1346

Exemption to second-hand computers and computer peripherals received as donations by specified
Agencies.
[Notfn. No.30/04-Cus. dt. 28.1.2004].
so to do, and in supersession of the notification of the Government of India in the Ministry of
Finance (Department of Revenue) No. 18/1999-CUSTOMS, dated the 11th February, 1999,
published in the Gazette of India, Extraordinary vide, G.S.R. No. 99(E), dated the 11th February, 1999,
hereby exempts second hand computers and computer peripherals including printer, plotter,
scanner, monitor, keyboard and storage unit from the whole of duty of customs and additional duty
of customs leviable thereon under the First Schedule of the Customs Tariff Act, 1975 (51 of 1975),
when received as donation by
(i)
a School run by the Central Government or, Government of a State or, a Union territory or, a
local body;
(ii) an Educational Institution run on non-commercial basis by any organization;

(iii) a Registered Charitable Hospital;
(iv) a Public Library;
(v) a Public Funded Research and Development Establishment;
(vi) a Community Information Centre run by, the Central Government or, Government of a State
or, a Union
territory or, local body;
(vii) an Adult Education Centre run by the Central Government or, Government of a State or, a
Union territory or, a local body, or
(viii) an organisation of the Central Government or, a Government of a State or, a Union territory,
from a donor outside India, subject to the condition that the said organisation undertakes
to observe the procedure prescribed by the Deputy Commissioner of Customs or Assistant
Commissioner of Customs having jurisdiction, for transport of the said goods from the Port or
Airport or Land Custom Station or Inland Container Depot to its premises and such goods shall
not be used for any commercial purposes, and shall not be sold, disposed of, gifted, loaned,
exchanged or parted with, without the permission of the said Deputy Commissioner or Assistant
Commissioner of Customs, within a period of five years from the date of receipt of the said goods
and during the said period of five years, the jurisdictional Deputy Commissioner of Customs or
Assistant Commissioner of Customs may inspect these organisations on random basis, to ensure
that the computers are actually there and have not been diverted or put to unauthorized use:
Provided that where the imports are made by an organisation but not run by the Central
Government, Government of a State or Union territory or a local body, the importer shall furnish
a certificate issued by the relevant Department of the Central Government or the concerned State
Government or the Government of the Union territory, as the case may be, certifying that the said
organisation is recognised by the Central Government or the said State Government or the
v1347

Government of the Union territory and is run on a non-commercial basis.

Exemption to articles of gift imported as baggage by Union or State Ministers, public servants
and foreign diginitaries [Notfn. No. 326/83-Cus. dt. 23.12.1983 as amended by Notfn. No. 101/95].
The Central Government, exempts articles of gift received from any foreign
Government by a person belonging to any class of persons specified in the Schedule annexed
hereto and imported by the said person into India as part of his baggage, and articles of gift
imported into India by a foreign dignitary, visiting India for any official purposes, as part of his
baggage and to be gifted to persons belonging to any class of persons specified in the aforesaid
Schedule, from (a)
(b)
Tariff Act,
subject to the conditions that (i)
a declaration is made by the concerned person or foreign dignitary, as the case may be,
in accordance with the provisions of section 77 of the Customs Act, 1962 (52 of 1962); and
(ii)
(a)
in the case of articles of gift received from any foreign Government by a
person, belonging to any class of persons specified in the said Schedule and imported by the
said person into India as part of his baggage, the said person, at the time of clearance of such
articles of gift makes a declaration to the Assistant Commissioner of Customs or Deputy
Commissioner of Customs that he is a person belonging to any class of persons specified in the
said Schedule; and
(b)
in the case of articles of gift imported into India by a foreign dignitary,
visiting India for any official purpose, as part of his baggage and such articles of gift are to be
gifted to persons belonging to any class of persons specified in the said Schedule, such foreign
dignitary, at the time of clearance of such articles of gift, makes a declaration to the Assistant
Commissioner of Customs or Deputy Commissioner of Customs that such articles of gift are to be
gifted to persons belonging to any class of persons specified in the said Schedule.
SCHEDULE
1.
Ministers of the Union or a State or of a Union territory.
2.
Persons holding any appointment in any public service or post in connection with the
affairs of the Union or of any State, but not being persons appointed in any Corporation
established by or under any law or any Corporation owned or controlled by Government.
GENERAL EXEMPTION NO.124A
v1348
GENERAL EXEMPTION NO. 124A

Exemption to all goods imported by the Lille Fro Foundation and intended for donation to Ladakh
Autonomous Hill Development Council for purposes of relief operations in Ladakh region.
[Notfn. No. 100/10-Cus. dt. 30.9.2010].
so to do, hereby exempts all goods falling under the First Schedule to the Customs Tariff Act, 1975
(51 of 1975) when imported into India by the Lille Fro Foundation and intended for donation to the
Ladakh Autonomous Hill Development Council for the purposes of the relief operations in the
Ladakh region from,
(a)
Customs Tariff Act; and
(b)
the whole of additional duty of customs leviable thereon under the section 3 of the said
(ii)
2.
that it is certified by the importer on the relevant clearance documents that the
goods are intended to be donated to the Ladakh Autonomous Hill Development Council for the purposes of the relief operations in the Ladakh region
without making any charge therefor; and
that the importer produces before the Deputy Commissioner or the Assistant
Commissioner of Customs, as the case maybe, within six months from the date
of importation of the said goods or within such extended period as the said
officer may allow, but not later than one year from the date of importation, a
certificate from the Chief Executive Officer of Ladakh Autonomous Hill Development Council that the said goods have been donated to the Ladakh Autonomous Hill Development Council for use for the aforesaid purpose.
This notification shall remain in force upto and inclusive of the 30th September, 2011.
GENERAL EXEMPTION NO.125 & 126
v1349
VII. SPORTS GOODS, PRIZES, MEDALS AND TROPHIES ETC :

Exemption to Challenge cups and trophies won by a unit of Defence Force or its members.
Challenge cups or trophies (a)
which have been won by any unit of the Defence Forces in India or by a particular
member or members of such unit in a competition which is not confined to units or
members of the units stationed in India; or
(b)
which are being re-imported and which before being exported has been won by any
such unit or member or members of a unit in a competition not satisfying the above
mentioned condition; or
(c)
which have been sent by donors resident abroad for presentation to or competition
among such units or members of such units,
are exempt from the whole of the duty of customs leviable thereon which is specified in the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the additional duty
leviable thereon under section 3 of the said Customs Tariff Act.
Provided that the articles of which free entry is claimed are certified by the Officer
commanding the Unit or Brigade or any higher military authority or any of their staff Officers as
having been offered for competition or presented with the sole or main object of encouraging
military efficiency;
Provided further that the cups or trophies had engraved on them before being shipped the
object for which presented, and except in the case of those sent by donors resident abroad for
competition in India in the name of the winner or winners.

Exemption to firearms and ammunitions when imported as personal baggage or gift by "renowned
shot" [Notfn. No. 147/94-Cus. dt. 13.7.1994 as amended by Notfn. Nos. 101/95, 24/02, 106/08].
so to do, hereby exempts goods(hereinafter referred to as the said goods) of the description
Customs Tariff Act, 1975 (51 of 1975), from so much of that portion of the duty of customs leviable
thereon, which is specified in the said First Schedule, as is in excess of the amount calculated at
the rate specified in the corresponding entry in column (3) of the said Table subject to the
conditions specified in column (4) against each serial number in column (1) of the said Table.
v1350
TABLE
_________________________________________________________________________________________________________________
Rate
Conditions
____________________________________________________________________________________________________
1
2
3
4
___________________________________________________________________________________________________
1.
Omitted
2.
Firearms and ammunition
50%
(i) The said goods have been imported
ad valorem
as personal baggage, or as gifts
exempted from the Import Trade Control
restrictions, or covered by Customs
Clearance Permit or Import License
issued by the Director General of Foreign
Trade; and
(ii) the goods are for the use of a renowned
shooter who has been certified as such
by the National Rifle Association.
Explanation. For the purpose of this notification, renowned shooter means a person who has
participated in a National Shooting Championship in an Open Mens Event or Open Womens
Event or Open Civilians Event whether through Qualifying Tournament or Wild Card Entry
conducted in accordance with the rules of the International Shooting Union, and has attained the
Minimum Qualifying Score prescribed by the National Rifle Association.
_________________________________________________________________________________________

Exemption to specified sports goods imported by National Sports Federation or by a Sports
person of outstanding eminence for training.
88/02, 137/03, 172/03, 19/04, 112/06, 5/10, 101/10, 14/13]
so to do, hereby exempts the goods of the description specified in column (2) of the Table hereto
annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when
imported into India, from the whole of the duty of customs leviable thereon which is specified in
the said First Schedule and from the whole of the additional duty leviable thereon under section 3
of the second mentioned Act subject to the conditions specified in column (3) against each serial
number in column (1) of the said Table.
TABLE
_________________________________________________________________________________________________________________
Conditions
___________________________________________________________________________________________________
1
2
3
___________________________________________________________________________________________________
1.
The following goods:(a) The said goods are imported into India by,(a) Sports goods, sports equipments, 1. Sports Authority of India or Sports
sports requisites, including synthetic
Authority of concerned State, for use in a
playing surfaces, fitness equipments,
national or international championship or
v1351
___________________________________________________________________________________________________
1
2
3
___________________________________________________________________________________________________
sports medicine, sports apparel
2.
3.
(b) Spares, accessories and consumables relating to goods

covered by (a) above.
2.
The following sports goods for :

I. ARCHERY
(1) Bows and Arrows
(2) Bow handles
(3) Bow Limbs
(4) Bow Sinked
(5) 'V' Bar Set
(6) Button
(7) String Material fast and light
(8) Arrow Tabs
(9) Finger Tabs
(10) Arm Guards
(11) Target Face
competition, to be held in India or abroad

or for the purposes of training, or
a National Sports Federation for its own
use or for the use of its State/District
Affiliate Associations, in a national or
international championship or competition,
to be held in India or abroad or for the
purposes of training , under a certificate
issued by the Sports Authority of India, or
the Services Sports Control Board in the
Ministry of Defence for their own use or for
use in a national or international
championship or competition, to be held in
India or abroad or for the purposes of
training, under a certificate issued by the
Services Sports Control Board.
(b) the importer, at the time of clearance of the

goods, produces a certificate to the
Assistant Commissioner of Customs or
Deputy Commissioner of Customs from an
officer not below the rank of a Director in
the Sports Authority of India or Secretary,
in the Services Sports Control Board for its
own imports or Director of Sports
Authority of concerned State indicating
(i) the name and address of the importer
and the description, quantity and
value of the said goods, and
(ii) that the said goods are required for
the purpose specified in condition (a)
above.
(a) The said goods are imported into India by
a sports person of outstanding eminence
for training purposes;
(b) the importer, at the time of importation of
the goods, produces a certificate to the
Assistant Commissioner of Customs from
an officer not below the rank of a Deputy
Department of Youth Affairs and Sports,
Secretary in the Ministry of Human
Resource Development, Government of
India indicating (i) the description, quanity and value of
the said goods;
(ii) that the importer is a sports person of
v1352
___________________________________________________________________________________________________
1
2
3
___________________________________________________________________________________________________
(12) Binoculars
(13) Target Boss
(14) Bow string
(15) Clicker
(16) Fletching Jig
(17)Fletches
(18)Chest Guard
(19) Arrow Rest
(20)Arrow Quiver
(21) Nock
II. ATHLETICS
(1) Throwing Hammers
(2) Discus
(3) Shot
(4) Jevellin
(5) Fibre Glass Vaulting Poles
(6) Shoes
(7) Spikes
(8) Cross Bar
(10) Pole Vault
(1 l) Cross Bar (high Jump)
(12) Hurdles
(13) Take off Board
(14) Pole Vault Upright
(15) Spring Board
outstanding eminence; and

(iii) that the said goods are essential for
the training purposes of the importer
and recommends grant of the
exemption.
Provided that in respect of goods
listed under item XV SHOOTING
specified in column(2) of the Table,
the said goods are imported into India
by a renowned shooter for training
purpose and such importer produces
a certificate to the Assistant
Commissioner of Customs or Deputy
Commissioner of Customs as the case
may be, from the National Rifle
Association of India that the importer
is a renowned shooter.
Explanation.- For the purpose of this
notification, renowned shooter
means a person who has participated
in a National Shooting Championship
in an Open Mens Event or Open
Womens Event or Open Civilians
Event whether through Qualifying
Tournament or Wild Card Entry
conducted in accordance with the
rules of the International Shooting
Union, and has attained the Minimum
Qualifying Score prescribed by the
National Rifle Association.
v1353
___________________________________________________________________________________________________
1
2
3
___________________________________________________________________________________________________
(16) Starting Blocks
III. BADMINTON
(1) Shuttlecocks
(2) Racquets
(3) Racquet Strings
IV. BASKET BALL
(1) Hydra Upright
(2) Basket balls of superior quality
V. BILLIARDS AND SNOOKER
(1) Billiards/Snooker Balls
(2) Cues
(3) 24-second electronic device
VI. BOXING
(1) Cub Protector
(2) Head Guard
(3) Mouth Guard/Gum Shields
(4) Boxing Gloves
(5) Speed Balls
(6) Training Robots
(7) Shoes
(8) Teeth Guard
(9) Punching pad
(10) Breast Guard for Ladies
(11) Bandage
(12) Scoring Device
VIA CRICKET
(1) Cricket balls
(2) Bowling machines
(3) Swiss ball for physical fitness/training
(4) Aerobic equipment for physical training
VIB CARROM
Carrom Board
VIC CANOEING, KAYAKING AND ROWING
(1) Boats
(2) Paddles
(3) Ergometers
VII. CYCLING
(1) Helmet, aerodynamic
(2) Skin fit riding kit (T-Shirt and shorts in one piece)
(3) Leather cycling shoes, with cleats
(4) Gloves
v1354
___________________________________________________________________________________________________
1
2
3
___________________________________________________________________________________________________
(5) Skin-fit warming up kit (one piece lower and top full sleeve)
(6) Racing cycles (Road) for competitions and training, with spares
(7) Racing cycle (Track) for competitions and training, with spares
VIII.FENCING
(1) Complete set of fencing equipment
with acessories/spares
(2) Shoes
IX. FOOTBALL
(1) Footballs of superior quality
(2) Goal keeper kits, complete
(3) Football Shoes
(4) Shin Guard
X. GYMNASTICS
(1) Trampoline
(2) Parallel bar
(3) Horizontal Bar
(4) Pommel horse
(5) Vaulting Horse
(6) Roman rings
(7) Vault runway
(8) Vaulting Boards
(9) Balance Beams
(10) Uneven bar
(11) Floor plates
(12) Parallel bar rails
(13) Uneven bar rails
(14) Straps and rings
(15) Scoring System
(16) Mushroom
(17) Beat Board
(18) Spare Bars
(19) Crash Mats
(20) Acrobatic Tumbling Mat
(21) Floor Exercise Mat
(22) Rhythmic Apparatus Ball
(23) Rope, Clubs & Ribbon
(24) Palm Guard
XI. GOLF
(1) Golf balls
(2) Golf clubs
v1355
___________________________________________________________________________________________________
1
2
3
___________________________________________________________________________________________________
XII. HOCKEY
(1) Complete goal keeper's kits
(2) Synthetic dimpled balls
(3) Shoes
(4) Hockey Sticks
(5) Goal Post
(6) Turf cleaning Machine
(7) Ball Throwing Machine
XIII HAND BALL
(1) Hand balls of superior quality
XIV. JUDO
(1) Judo Mats
(2) Judo Dresses
(3) Supporting and Strapping
(4) Judo Dummy
(5) Shoes
(6) Crash Mat
(7) Scoring System
XV. SHOOTING
(1) Rifles - .22 Calibres (should have at least an outside barrel diameter of 10 mm)
(2) Pistols - .22 and .32 Calibres (barrels should be measured from the Breach point)
(3) Air Rifles/Pistols - 4.5 mm/0.177 Calibres
(4) Shot Guns - 12 bore (should be "Ventialted Rib" and "Single Sighting planes")
(5) Air pellets - Diabelotype (i.e. with flat nosecand metround on painted nose)
(6) Ammunition 12 bore catridges,
.27 air pellets,
.22 bore match cartridges.
.22 bore rapid fire (shot) cartridges,
.22 bore pistol match standard sports,
.32 bore wad - cutters
(7) .32 bore revlover (barrel length should not be less than 4 1/2" and measurements
are to be taken from the end of the cylinder holding the cartridge)
(8) .22 bore revolver - (barrel length same as above)
(9) Telescope
(10) 12 Bore Gun
(11) .38/.357 revolver/pistol
(12) Rifles 7.62/.308 or any caliber upto 8mm
(13) Electronic Target scoring system
(14) Clay birds
XVI. SKING
(1) Skis
(2) Ski bindings
v1356
___________________________________________________________________________________________________
1
2
3
___________________________________________________________________________________________________
(3) Ski boots
(4) Ski suits
(5) Shoes
XVII. SWIMMING/WATER POLO
(1) Goggles
(2) pace clocks
(3) Pull buoy
(4) Kick boards
(5) Lane Rope
(6) Resuscitators
(7) Life Jackets
(8) Portable Starting Blocks
(9) Stop Watch
XVIII.TABLE TENNIS
(1) Balls
(2) Racquets
(3) Rubber sheets
XIX.VOLLEYBALL
(1) Volleyballs of superior quality
(2) Pressure gauge
(3) Knee pads
(4) Volleyball adjustable poles
(5) Volleybal fibreglass antenna
XIXA.WATER POLO
(1) Balls
(2) Caps
XX. WEIGHTLIFTING
(1) Barbell sets and rods
(2) Barbell plates/discs
(3) Shoes
XXI. WRESTLING
(1) Wrestling Mats
(2) Dummy
(3) Wrestling costumes
XXII. YACHTING
(1) Binoculars
(2) Boats and other accessories.
XXIII.EQUESTRAIN
v1357
___________________________________________________________________________________________________
1
2
3
___________________________________________________________________________________________________
(1) Saddle
(2) Bridle
(3) Stirrup Leather
(4) Stirrup Iron
(5) Bits
(6) Jumping Set
XX1V.KABBADI
(1) Mats
(2) Shoes
XXV. KARATE
(1) Karate Mat
(2) Kit
XXVI. LAWN TENNIS
(1) Rackets
(2) Balls
(3) Shoes
(4) Racket String/ Gut
XXVII. LAWN BOWLING
(1) Balls
(2) Jack
XXVIII. ROWING
(l) Fixed Purt
(2) Shoes
(3) Row Balls
(4) Assorted tools
(5) Carbon fibre oars and sculls
(6) Ruttons and sleeves for oars
(7) Material for boat repair
XXIX. RUGBY
(1) Balls
(2) Shoes
XXX .SEPAK TAKRAW
(l) Balls
XXXI. SOFTBALL
(l) Bat (slugger)
(2) Catcher kit
(3) Balls
(4) Umpire Kit
(5) Left hand gloves
v1358
___________________________________________________________________________________________________
1
2
3
___________________________________________________________________________________________________
(6)
(7)
(8)
(9)
(10)
(11)
(12)
Home Plate Rubber

Mitt
Chest Guard
Leg Guard
Hard Tow Shoe
Face Mask
Helmets
XXXII. SQUASH
(l) Racket
(2) Balls
3.
The following goods:I.
SOFTWEAR MOUNTAINEERING
EQUIPMENT
(1) Climbing boots

(2) Boot covers
(3) Sleeping bags (feather)
(4) Jackets (feather)
(5) Trousers (feather)
(6) Windproof Jackets
(7) Windproof Pants
(8) Anorack
(9) Sallopat
(10) Thermal undersuits
(11) Gloves (feather)
(12) Face Masks
(13) High Altitude light weight tents
(14)Summit Tents
(15) Bivouac
(16) Survival Blankets
(17) Carrymats
(18) Ruck Sack Frameless
(19) Climbing ropes
(20) Snow Goggles
(21) Harness
(22) Mittons
(23) Gaiters
II.
(1)
(2)
(3)
(4)
(a) The said goods are imported into

India by the Indian Mountaineering
ing Foundation, New Delhi.
(b) the importer, at the time of clearance
of goods, produces a certificate to the
Assistant Commissioner of Customs
from the President of the Indian
Mountaineering Foundation, New
Delhi, indicating (i) the description, quantity and
and value of the said goods ;
and
(ii) that the said goods are to be used
in connection with mountaineering expedition or training."
IRON MONGERY MOUNTAINEERING EQUIPMENT

Ice Axe
Ice Axe cum hammers
Rock Hammers
Ice Pittons
v1359
___________________________________________________________________________________________________
1
2
3
___________________________________________________________________________________________________
4.
(5) Carrabiners
(6) Rock Pittons
(7) Ascenders and Descenders
(8) Friends (sets)
(9) Nuts and chocks
(10)Pulleys
(11) Etrier
(12) Drills
(13) Expansion bolts
(14) Rescue pulleys
(15) Sledges
(16) Rescue stretchers
(17) Crampons
(18) Head lamps
(19) Altimeters
(20) Binoculars of high magnification
(21) Avalanche peeps trans receivers
(22) Oxygen Cylinders, Masks and other accessories
(23) Gas Stoves/burners
(24) Petrol stoves with accessories
(25) MSR bottles
III. ROCK CLIMBING EQUIPMENT
(1) Holds
(2) Climbing slippers
(3) Harness
(4) Climbing ropes
(5) Anchors
(6) Mechanical belay devices
(7) Rock climbing shoes
Challenge cups and trophies
If, (i) awarded to an Indian team in
connection with its participation in a
tournament outside India and brought
by it into India for being kept with an
Official Sports Association;
(ii) the Assistant Commissioner of
Customs is satsified that the team
proceeded abroad with the specific
purpose of participating in the
tournament; and
(iii) the importer, as well as the Official
Sports Association by whom the
goods shall be retained, gives an under
taking that the said goods shall be
retained by the said Association and
shall not be disposed off in any manner,
v1360
save that of subsequent re-export when

such re-export is one of the conditions
of participation in the tournament.
5.
Medals and trophies
If, (i) awarded to members of Indian teams

for their participation in international
tournaments or competitions outside
India; and
(ii) the Assitant Commissioner of Customs
is satisfied that the said goods do not
constitute an article of general utility.
If, (i) the team has participated in any
international tournament or competition in relation to any sport or game,
with the approval of the Government
of India in the Department of Youth
Affairs and Sports;
(ii) the importer, at the time of clearance,
produces a certificate from an officer
not below the rank of a Deputy
Secretary to the Government of India in
the said Department to the effect that,(a) the importer is a member of an Indian
team which participated, with the
approval of the Government of India,
in an international tournament or
competition in relation to any sport or
game and has won the prize in such
tournament or competition; and
(b) the said prize has been announced,
before such tournament or competition
has been held by its organisers; and
(iii) the importer gives an undertaking to
the Assistant Commissioner of
Customs, at the time and place of
importation, that the prize 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
such importation.
6.
Prizes won by any member of an

Indian Team
7.
Clay Birds
8.
The following goods:(1) Ammunition-cartridges

(2) Shooting sling, shooting glasses,
ear muff, ear plugs, kneeling roll,
shooting stand, spotting scope
If, (a) the said goods are imported into India

by
(i) a State Rifle Association; or
(ii) the District Rifle Association
v1361

with stand and stop watch
(3) Skeet or trap or double trap machine

with acoustic release
(4) Targets and paper targets
(5) Training aid for dry firing for all the
shooting disciplines
(6) Computer controlled or electronics
controlled target system for 10metre,
25metre, 50metre and 300metre
(7) Tool box for different machines used
for sports of shooting
(8) Competition sights and aperture,
namely rear and front sights
(9) Wooden or aluminium stocks, grips
and cases
(10)Cleaning material for weapons,
namely, rod, cotton buds, oil and
grease for arms.
9.
Air Rifles/Pistols-0.177 calibres
which is controlled by, or

affiliated to, the State
Rifle Association
(b) the importer, at the time of clearance
of the goods, produces a certificate
to the Assistant Commissioner of
Customs or the Dy. Commissioner
of Customs, as the case may be, from
an officer not below the rank of the
Deputy Secretry, in the Department
of Youth Affairs and Sports, Ministry
of Human Resource Development,
Government of India, recommending
grant of exemption to the said goods
and indicating,(i) the description, quantity and
value of the said goods;
(ii) that the Sports Authority of India
recommends grant of exemption;
and
(iii) that the said goods are essential
for the training purposes of the
sports persons.
If, (a) the said goods are imported into
India by the National Rifle
Association of India for the purpose
of imparting training;
(b) the importer, at the time of
clearance of the goods produces a
certificate to the Assistant
Commissioner of Customs or Deputy
Commissioner of Customs, as the
case may be, from an officer not
below the rank of a Director in the
Sports Authority of India,
recommending grant of exemption
to the said goods and indicating, -
10
(i) The following Anti-doping and dope testing
(i) the name and address of the

importer of the said goods;
(ii) the description, quantity and
value of the said goods; and
(iii) that the said goods are required
for the purpose of imparting
training.
(a) The said goods are imported into
11.
v1362
related equipment, namely :India by National Dope Testing

(1) Gas Chromatograph
Laboratory in the Ministry of
(2) Gas Chromatograph-NPD
Youth Affairs and Sports; and
(3) Gas Chromatograph-FID
(b) the importer, at the time of
(4) GasChromatograph-C-Isotope Ratio
clearance of the goods,produces
Mass Spectrometer
a certificate to the Assistant
(5) Gas Chromatograph-high resolution
Mass Spectrometer
Deputy Commissioner of
(6) Liquid chromatograph
Customs as the case may be,
(7) Liquid Chromatograph- Mass Spectrometer
from an officer not below the rank
(8) Elisa processor
of a Director in the Ministry of
(9) Immuno Assay Analyser
Youth Affairs and Sports
(10) Blood cell counter and other Hematology
indicatinganalysers
(i) the name and address of the
(11) DNA/EPO analysing equipments Including
importer and the description,
cameras and other accessories
quantity and value of the said
(12) Computer and software other
goods; and
accessories for operating the dope
(ii) that the said goods are required
testing related equipment
in relation to anti-doping and
(13) Auxiliary equipment for laboratory
dope testing .
use like centrifuges;
electronic balances; fume hoods; gas generators; gas
supply systems including regulators, pipes and other
lab wares
(14) Laboratory safety equipment including
access control systems;
(ii) Chemicals used for sample processing
for dope testing ; and
(iii) Pure drug standards and its metabolites;
spiked drug standards in urine/blood;
Synthetic standards.
Trophy when imported into India by the
(i) The Assistant Commissioner of
National Sports Federation recognised by
Customs or Deputy Commisthe Central Government or any Sports
sioner of Customs, as the case
Body registered under any law for the
may be, is satisfied that the said
time being in force, for being awarded to
goods do not constitute an
the winning team in the international
article of general utility;
tournament including bilateral tournament
(ii) The recognised National Sports
and World Cup event to be held in India
Federation or the registered
Sports Body organising the in
ternational tournament including
bilateral tournament and World
Cup event, gives the following
documents to the Assistant
Deputy Commissioner of Customs, as the case may be, at the
time of import, namely:-
v1363
(a) manufacturers invoice;
(b) photograph of the Trophy;
(c) a declaration stating the
purpose of import by the
recognised National Sports
Federation or the registered
Sports Body as well as the
International body, if any, at
whose behest such Federation
or Sports Body is conducting
the tournament in India;
(d) duration of event;
(iii) Such Federation or Sports
Body gives an undertaking
that,(a) the said Trophy is retained by
the Federation or Sports Body
and not disposed of in any
manner until the event is
concluded;
(b) if the Trophy is awarded to the
Indian team, such Federation or
Sports Body shall retain the
Trophy and shall not be
disposed of in any manner
whatsoever;
(c) if the Trophy is awarded to a
winning team other than the
Indian team, the said Trophy
shall be exported;
(iv) At the time of export, the
Customs or Deputy Commissioner of Customs, as the case
may be, is satisfied that the
international team which has
won the Trophy has participated in the international
tournament including bilateral
tournament and World Cup
held in India and that the
identity of the Trophy is
established.
________________________________________________________________________________
1364v
VIII. EXEMPTION NOTIFICATIONS RELATING TO RE-IMPORT

Exemption to specified goods exported from India and re-imported after being subjected to
specified processes [Notfn. No. 43/96-Cus. dt.23.7.96].
so to do, hereby exempts goods falling within the First Schedule to the Customs Tariff Act, 1975
(51 of 1975), on which a manufacturing process was undertaken in India and which were exported
out of India for carrying out further manufacturing process of coating, electroplating or polishing
or a combination of one or more of these processes, as the case may be, (hereinafter referred to as
said processes), when re-imported into India, after completion of the said processes, from so
much of the duty of customs leviable thereon which is specified in the said First Schedule and the
additional duty leviable thereon under section 3 of the said Customs Tariff Act, as is in excess of
the amount of duty of customs which would be leviable if the value of such re-imported goods
were made up of the fair cost of the said processes carried out abroad (whether such cost is
actually incurred or not) and insurance and freight, both ways:
Provided that the proper officer of customs is satisfied, (a)
of the identity of goods;
(b)
that the goods are re-imported within a period of one year or such extended
period as the Commissioner of Customs may, having regard to the
circumstances of each case, allow, from the date of their exportation from India
for carrying out the said processes;
(c)
that the goods were not exported under claim for drawback of any duty or
under claim for rebate of central excise duty or under bond without payment of
central excise duty; and
(d)
that there has been no change in the ownership of the goods between the time
of their exportation from India and importation into India.

Exemption to re-imported goods exported under various Export Promotion Schemes [Notfn. No.94/96-Cus. dt.16.12.96 as amended by Notfn. No. 135/99, 44/06, 84/07,106/09,
52/12]
Ministry of Finance, (Department of Revenue), No. 97/95-Customs, dated the 26th May, 1995 the
Central Government being satisifed that it is necessary in the public interest so to do, hereby
1365v
exempts the goods falling within any Chapter of the First Schedule to the Customs Tariff Act, 1975
(51 of 1975), and specfied in column (2) of the Table hereto annexed (hereinafter referred to as the
said Table) when re-imported into India, from so much of the duty of customs leviable thereon
which is specified in the said First Schedule, the additional duty leviable thereon under section 3
of the said Customs Tariff Act and special duty of customs leviable under sub-section 9(1) of
section 68 of the Finance (No.2) Act, 1996 (33 of 1996), as is in excess of the amount indicated in
the corresponding entry in column (3) of the said Table.
TABLE
___________________________________________________________________________________________
Sl.
Amount of duty
No.
_________________________________________________________________________________________
1
2
3
__________________________________________________________________________________________
1.
Goods exported (a) under claim for drawback
of any Customs or Excise
duties levied by the Union.
Amount of drawback of Customs or Excise

duties allowed at the time of export.
(b) under claim for drawback

of Excise duties levied
by a State.
Amount of Excise duties leviable by State at the

time and place of importation of the goods.
(c) Under claim for rebate of

Central Excise duty.
Amount of rebate of Central Excise duty

availed at the time of export.
(d) Under bond without payment

of Central Excise duty.
Amount of Central Excise duty not paid.
(e) Under Duty Exemption Scheme

(DEEC) or Export Promotion
Capital Goods Scheme (EPCG).
Amount of Excise duty leviable at the time

and place of importation of goods and subject
to the following conditions applicable for such
goods.
(I) DEEC book has not been finally closed and
export in question is delogged from DEEC
book.
(II) In the case of EPCG scheme the period of
full export performance has not expired
and necessary endorsements regarding
reimport have been made.
(III) The importer had intimated the details of
the consignment reimported to the
Commissioner of Central Excise in charge
of the factory where the goods were
1366v
manufactured and to the licensing
authority regarding the fact of
reimportation and produces a dated
acknowledgement of such intimation at
the time of clearance of goods.
(IV) The manufacturer-exporters who are
registered with Central Excise Department
may be permitted clearance of such goods
without payment of Central Excise duty
under transit bond to be executed with the
Customs authorities, such bond will be
cancelled on the production of certificate
issued by Central Excise authorities about
receipt of reimported goods into their
factory.
2.
Goods, other than those falling under

Sl. No.1, exported for repairs abroad.
Duty of Customs which would be leviable if the

value of reimported goods after repairs were
made up of the fair cost of repairs carried out
including cost of materials used in repairs
(whether such costs are actually incurred or
not), insurance and freight charges, both ways.
2A.
Goods imported under Duty Entitlement pass-book (DEPB) Scheme.
Amount of Central Excise duty leviable at the

time and place of importation of goods plus
amount of drawback of excise duties allowed at
the time of of exports, subject to the condition
that the importer produces a Duty Entitiment
Passbook before the proper officer of Customs
for debit of an amount equal to the amount of
Duty Entitlement Passbook Scheme (DEPB)
credit which was permitted by the Government
of India in the Ministry of Commerce for the
products exported at the time of export of the
consignment which is being re-imported;
2B.
Cut and polished precious and semi

precious stones exported for treatment
abroad as referred to in Paragraph
4A.20.1 of the Foreign Trade Policy,
other than those falling under Sl.No. 1
2C
Parts, components of aircraft replaced

or removed during the course of
maintenance, repair or overhaul of the
aircraft in a Special Economic Zone
and brought to any other place in India.
Duty of Customs which would be leviable if

the value of re-imported precious and semi
precious stones after treatment were made up
of the fair cost of treatment carried out including
cost of materials used in such treatment, whether
such costs are actually incurred or not, insurance
and freight charges, both ways.
Nil
1367v
Explanation.- For the purpose of this

notification, Special Economic Zone
has the meaning assigned to it in clause
(za) of section 2 of the Special Economic
Zones Act, 2005 (28 of 2005).
3.
Goods other than those falling

Nil.
under Sl. Nos. 1, 2, 2A, 2B and 2C.
___________________________________________________________________________________________
Provided that the Assistant Commissioner of Customs is satisfied that (a)
the goods [other than the goods exported under the Duty Exemption Scheme
(DEEC) or the Export Promotion Capital Goods Scheme (EPCG) or Duty Entitlement Pass Book
Scheme (DEPB) are re-imported within three years after their exportation or within such extended
period, not exceeding two years, as the Commissioner of Customs may on sufficient cause being
shown for the delay, allow, and in the case of goods exported under the Duty Exemption Scheme
(DEEC) or the Export Promotion Capital Goods Scheme (EPCG) or Duty Entitlement Passbook
Scheme (DEPB), re-importation of such goods takes place within one year of exportation or such
extended period not exceeding one more year as may be allowed by the Commissioner of Customs
on sufficient cause being shown:
(b)
the goods are the same which were exported.
(c)
in the case of goods falling under Sr. No.2 of the Table there has been no change
in ownership of the goods between the time of export of such goods and reimport there of;
(d)
in the case of the goods falling under Serial numbers 1, 2A and 3 of the Table
and where the where the value of exported goods was counted towards fuifillment of export
obligation, the amount of customs duties leviable on the duty free inputs obtained from Nominated Agencies but for the exemption availed under the Ministry of Finance (Department of
Revenue) notification No. 56/2000-Customs dated the 5th May, 2000 [vide G.S.R. 399 (E), dated the
5th May, 2000] and notification No. 57/2000-Customs dated the 8th May, 2000 [vide G.S.R. 413 (E),
dated the 8th May, 2000] shall also be paid in addition to amount of duty specified in column (3) of
the Table:
(e)
in the case of goods falling under Sl. No. 2C of the TABLE, the goods are
returned to the owner of the aircraft without any sale.
provided further that nothing contained in this notification shall apply to re-imported
goods which had been exported (a)
by a hundred percent export oriented undertaking or a unit in a Free Trade Zone
as defined under section 3 of the Central Excise Act, 1944 (1 of 1944);
(b)
from a public warehouse or a private warehouse appointed or licensed, as the
case may be, under section 57 or section 58 of the Customs Act, 1962 (52 of 1962).
Explanation.For the purposes of this notification, (a)
goods shall not be deemed to be the same if they are re-imported from abroad after being
subjected to remanufacturing or reprocessing through melting, recycling or recasting;
(b)
Foreign Trade Policy means Foreign Trade Policy, 2009 - 2014 notified by the Govern-
1368v
ment of India in the Ministry of Commerce and Industry published in the Gazette of India,
Extraordinary, Part-II, Section 3, Sub section (ii) vide notification No. 1/2009-2014, dated the 27th
August, 2009, as amended from time to time.
(c) Nominated agencies means,(1)
Metals and Minerals Trading Corporation Limited (MMTC);
(2)
Handicraft and Handloom Export Corporation (HHEC);
(3)
State Trading Corporation (STC);
(4)
Project and Equipment Corporation of India Ltd.(PEC);
(5)
STCL Ltd;
(6)
MSTC Ltd;
(7)
Diamond India Limited (DIL);
(8)
Gems & Jewellery Export Promotion Council (G&J EPC);
(9)
a Star Trading House (only for Gems and Jewellery sector) or a Premier Trading
House under paragraph 3.10.2 of Foreign Trade Policy; and
(10)
any other agency authorised by Reserve Bank of India (RBI)..

Exemption to Goods when re-imported into India for repairs or for re-conditioning
[Notfn. No.158/95-Cus. dt. 14.11.1995 as amended by 34/10, 60/12]
1962 (52 of 1962) and in supersession of the Ministry of Finance, Department of Revenue
Notification No.98/95, dated 26th May, 1995 the Central Government being satisfied that it is
necessary in the Public interest so to do, hereby exempts goods falling within the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975) and for the purpose specified in Column (2) of the Table
hereto annexed, when reimported into India from the whole of the duty of customs leviable thereon
which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the
whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject
to the conditions laid down in the corresponding entry in Column (3) of the said Table.
TABLE
__________________________________________________________________________________________________
Sl. No.
Conditions
____________________________________________________________________________________________________
1
2
3
___________________________________________________________________________________________________
1.
Goods manufactured in India and
1. Such reimportation takes place within 3
parts of such goods whether from
years from the date of exportation;
of Indian or foreign manufacture
Provided that such re-importation takes
and reimported into India for
place within 10 years from the date of
repairs or for reconditioning.
exportation in case of Nepal and Bhutan.
2.
3.
Goods are reexported within six months

of the date of reimportation or such
extended period not exceeding a further
period of six months as the Commissioner
of Customs may allow;
The Assistant Commissioner of Customs
is satisfied as regards identity of the goods;

4.
2.
Goods manufactured in India

and reimported for (a) reprocessing; or
(b) refining; or
(c) re-making; or
(d) subject to any process
similar to the processes
referred to in clauses
(a) to (c) above
1.
2.
3.
4.
1369v
The importers at the time of importation
executes a bond undertaking to -
(a) export the goods after repairs or reconditioning within the period as stipulated;
(b) pay, on demand, in the event of his failure to
comply with any of the aforesaid conditions,
an amount equal to the difference between
the duty levied at the time of reimport and
the duty leviable on such goods at the time
of importation but for the exemption
contained herein.
Such reimportation takes place within one
year from the date of exportation.
Goods are reexported within six months of date
of reimportation or such extended period not
exceeding a further period of six months as the
The Assistant Commissioner of Customs is
satisfied as regards identity of the goods.
The importer executes a bond to the effect (a) that such reprocessing, refining or
remaking or similar processes shall be
carried out in any factory under Central
Excise control folllowing the procedure
laid down under rule 173 MM of the Central
Excise Rules, 1944 or in a Customs bond
under provisions of section 65 of the
Customs Act, 1962 (52 of 1962);
(b) that he shall maintain a due account of the
use of the said re-imported goods received
in the premises specified in item (a) above
and shall produce the said accounts duly
certified by the officer of Central Excise or
Customs as the case may be, incharge of
the factory or the bonded permises to the
effect that the goods tendered for reimport
are reprocessed, refined or remade or
subjected to any process, as the case may
be, from the said reimported goods;
(c) that in case any waste or scrap arising
during such operations and the importer
agrees to destroy the same before the
officer of Central Excise or Customs, as the
case may be, or to pay on such waste or
scrap the appropriate duties of customs as
if such waste or scrap is imported;
(d) that he shall pay, on demand, in the event
of his failure to comply with any of the
1370v
aforesaid conditions, an amount equal to

Conditional Exemption to specified goods on their import into India and export out of India for
execution of a contract [Notfn. No. 241/82-Cus. dt.4.11.82 as amended by Notfn. No. 101/83].
The Central Government, hereby exempts the goods specified in column (1) of the Table
annexed hereto, from the payment of so much of the customs duty leviable thereon as is specified
in column (3) of the said Table, subject to the limitations and conditions specified in column (2)
thereof, namely:Table
_____________________________________________________________________________
Goods
Limitations and Conditions
Extent of Exemption
_____________________________________________________________________________
(1)
(2)
(3)
_____________________________________________________________________________
Goods not produced or
manufactured in India, and on
which duty of customs leviable
has been paid at the time of their
importation into India and which
are exported out of India for the
execution of a contract approved
by the Reserve Bank of India in
connection with any commercial
and industrial (including
constructional) activities.
Provided that the proper officer of

Customs is satisfied:(1) as to the identity of the goods;
(2) that no drawback of duty was claimed
or paid on their export out of India prior
to their present importation;
(3) that the project has a specific approval
of the Reserve Bank of India;
(4) that the ownership of the goods has
not changed between the time of export
and re-import.
(i) In the case of goods on which any

alterations, renovations, additions or
repairs have been executed subsequent
to their export, so much of duty of
customs as is in excess of the duty of
customs which would be leviable if
the value of the goods were equal to
the cost of such alterations, renovations, additions or repairs while the
goods were abroad;
(ii) in other cases, the whole of the duty of
customs leviable thereon under the First
Schedule of the Customs Tariff Act, 1975
(51 of 1975), and the whole of the
additional duty leviable thereon under
Section 3 of the said Customs Tariff
Act, 1975.
______________________________________________________________________________________________________________

Exemption to re-import of Private personal property, not produced or manufactured in India[Notfn. No.174/66-Cus.dt. 24.9.1966 as amended by Notfn. No. 99/69 and 93/70].
Goods specified in column (1) of the Table hereto annexed, are exempt from the payment
of so much of the customs duty leviable thereon as is specified in column (3) subject to the
limitations and conditions specified in column 2 thereof, namely:
Goods
Limitations and Conditions
Extent of Exemption
_____________________________________________________________________________
(1)
(2)
(3)
_____________________________________________________________________________
Goods not produced or
manufactured in India,
which are private personal
property and which prior to
Provided that the proper officer of

Customs is satisfied:(1) as to the identity of the goods;
(2) that no drawback of duty was paid
(i) in the case of goods, other than

those in (ii) below on which any
alterations, renovations, additions or
repairs have been executed subsequent
1371v
their import into India have

been exported therefrom
on their exports;
to their export, so much as is in excess
(3) that the ownership of the goods has not
of the duty of Customs which would
changed between the time of export and
be leviable if the value of the goods
re-import or if it has changed that it has
were equal to the cost of such
remained in the family of the exporter;
alterations, renovations, additions
(4) that the goods are being imported for
or repairs;
the personal use and not for sale and
(ii)in the case of goods repaired on a
(5) (a) that the goods have been re"free of charge" basis in accordance with
imported within three years from the
the terms of warranties given by the
date of export, or
manufacturers or by their accredited sales
(b) that the goods were re-imported after
agents in accordance with the established
the expiry of three years from the date
trade practice pertaining to the goods,
of export, but were, shipped or
the whole of the duty of customs;
consigned to India within the time
(iii) in other cases; the whole of the duty
limit allowed under sub-rule (1) of
of Customs.
rule 7 of the Baggage Rules, 1970
and the owner of such goods returned
to India within three years from his
departure from India.
_________________________________________________________________________________________________________________

Exemption to re-import of Catering cabin equipments and food and drink by aircrafts of Indian
Airlines[Notfn. No.26/62-Cus. dt. 19.2.1962 as amended by Notfn. No. 101/95].
Catering cabin equipments and food and drink on re-importation by the aircrafts of the
Indian Airlines Corporation from foreign flights are exempt from the payment of Customs duty
leviable thereon provided.
(a)
the goods were not taken on board at any foreign port or place; and
(b)
the Indian Airlines Corporation executes an undertaking with the Chief Customs Officer
concerned to abide by the conditions as may be laid down by such Customs Officer for segregating
the goods from other goods uplifted abroad, payment of duty on the later category of goods, and
maintenance and scrutiny of records in this behalf.

Exemption to engines and parts of aircraft re-imported after repairs abroad [Notfn. No.117/61-Cus. dt.13.10.61].
In exercise of the powers conferred by section 23 of the Sea Customs Act, 1878 (8 of
1878), as in force in India and as applied to the State of Pondichery, read with Rule 63 of the Indian
Aircraft Rules, 1920, the Central Government hereby exempts engines and parts of aircraft, when
re-imported into India or State of Pondicherry after having been exported, are exempt from the
payment of so much of the customs duty leviable thereon as is in excess of Customs duty payable
on the cost of repair, if any (which includes the charges paid for the materials as well as for labour,
insurance and freight) in the following cases:(1)
Engines and certain specified parts which fail abroad and are re-imported.
GENERAL EXEMPTION NO. 135 &136
1372v
(2)
Engines or certain specified parts sent abroad as a stand-by for replacement of a defective
one and subsequently brought back to India in the same condition without being installed on an
aircraft.
(3)
Engines and certain specified parts lent by an Indian company to a foreign Company
This concession will be admissible subject to such conditions and observance of such
procedure as may be laid down by the Government of India from time to time.

Exemption to articles re-imported by Armed Forces returning from service abroad [Notfn. No.271/58-Cus. dt.25.10.1958 as amended by Notfn. Nos. 128/86 and 101/95].
Articles imported by or alongwith a unit of the Army, the Navy or the Air force on the
occasion of its return to India after a tour of service abroad, are exempt from the whole of the duty
1975 (51 of 1975), and from the whole of the additional duty leviable thereon under section 3 of the
said Customs Tariff Act.
Provided that such articles are proved to the satisfactoin of the Customs Commissioner
to have been exported by or alongwith such unit on the occasion of its departure from India or the
State of Pondicherry on such tour.

Exemption to re-import of Unclaimed Postal Articles [Notfn. No.273/58-Cus. dt. 25.10.1958 as amended by Notfn. No.128/86].
The contents of postal articles, which having originally been posted in India or the State
of Pondicherry and not having left the custody of the post office at any time since their original
posting, are imported into India or the State of Pondicherry on return to the post offices in India
or the State of Pondicherry as unclaimed, refused or redirected, are exempt from the whole of the
duty of customs leviable theroen which is specified in the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975), and from the whole of the additional duty leviable thereon under section 3
of the said Customs Tariff Act.
Provided that no drawback of duty was obtained when the article was exported from
India or the State of Pondicherry.
1373
IX. IMPORTS FOR OIL EXPLORATION, NATIONAL PROGRAMMES,

EXHIBITIONS, SEMINARS, EXPEDITIONS, ETC.

Exemption to goods of foreign origin for repairs and return, Theatrical equipment,
Pontoons, Photographic, filming, sound-recording and Radio equipments, raw films, video
tapes and sound recording tapes , Mountaineering equipments, Tags and labels or printed
polythene bags for use on articles for export.
[Notfn. No. 153/94-Cus. dt. 13.7.1994 as amended by Notfn. No.101/95, 21/06].
In exercise of the powers conferred under sub-section (1) of section 25 of the Customs
interest so to do, hereby exempts goods (hereinafter referred to as the said goods) of the
description specified in column (2) of the Table hereto annexed and falling within the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the
whole of the duty of customs leviable thereon specified in the said Schedule and from the
whole of the additional duty leviable thereon under section 3 of the second mentioned Act
subject to the conditions, if any, laid down in the corresponding entry in column (3) thereof.
TABLE
_______________________________________________________________________________________________
Conditions
________________________________________________________________________________________________________________
1
2
3
_______________________________________________________________________________________________________
1.
Articles of foreign origin
(i) The importer makes a declaration at the
time of import that the said goods are
being imported for repairs and return;
(ii) the said goods are re-exported within six
months of the date of importation or within
such extended period not exceeding one
year, as the Assistant Commissioner of
Customs may allow;
(iii) the Assistant Commissioner of Customs
is satisfied as regards the identity of the
said goods; and
(iv) the importer executes a bond undertaking(a) to re-export the said goods after
repairs within six months of the date
of importation or within the aforesaid
extended period;
(b) to produce the goods before the
Assistant Commissioner of Customs
for identification before re-export;
1374
(c) to pay the duty if the re-export does
not take place within the stipulated
period.
2.
Theatrical equipment including

costumes
(i) The said goods belong to a foreign

theatrical company or dancing troupe
and have been imported by such company
or troupe for its use during its tour in India;
(ii) an accredited representative of the
company or troupe executes a bond, in
such form and with such surety as may be
acceptable to the Assistant Commissioner
of Customs, binding himself to pay on
demand an amount equal to twice the
amount of duty leviable on such theatrical
equipment if the same is not re-exported
within six months from the date of
importation or such extended period not
exceeding nine months from the date of
importation as the said Assistant
Commissioner may allow;
3.
Omitted
4.
Photographic, filming, sound-recor

(i) A certificate is produced to the Assistant
ding and radio equipments, raw films,
Commissioner of Customs at the time of
video tapes and sound-recording tapes
clearance of the goods from a duly
authorised officer of the External Publicity
Division of the Ministry of External
Affairs, Government of India, in respect
of short films and documentaries and the
Ministry of Information and Broadcasting,
Government of India, in respect of
feature films, that the importation is for a
purpose which is in the public interest
and has been sponsored or approved by
the Government of India; and
(ii) an undertaking is given by the importer or
the sponsoring authority to the Assistant
Commissioner of Customs at the time of
clearance of goods that the goods in respect
of which the exemption is claimed shall
be re-exported within three months from
the date of their importation or within
such extended period, not exceeding 12
months from the date of importation, as
the Assistant Commissioner of Customs
1375
may allow and that, in the event of failure
to re-export, as aforesaid, to pay the duty
which would have been levied but for the
exemption contained herein.
5.
Mountaineering equipments, materials, (i) The said goods have been imported by
clothings, foodstuffs and provisions
a mountaineering expedition and are
(excluding alcoholic drinks, cigarettes
essentially required to be used during the
and tobacco), medical stores including
expedition in India;
medicines and medical equipments
(ii) the expedition is approved by the Indian
Mountaineering Foundation, New Delhi,
and the expedition importing any of the
goods aforesaid produces a certificate from
the said Foundation, to the Assistant
Commissioner of Customs, at the time of
importation, to the effect that (a) the mountaineering expedition had
been approved by the said Foundation;
(b) the said Foundation has obtained
clearance of the Government of
India in respect of the said expedition;
and
(c) the goods imported are for the bona
fide requirements of the expedition;
and
(iii) an undertaking is given by the Indian
Mountainerring Foundation, New Delhi,
to the effect that (a) the goods [except such of the
consumable stores as may be
consumed or other articles as may be
lost during the course of the
expedition in India or mountaineering
equipments as are purchased by the
Indian Mountaineering Foundation,
New Delhi with the prior approval of
Ministry of Finance (Department
of Revenue)] shall be re-exported
within six months from the date of
their importation or within such
extended period as the Assistant
and
1376
(b) in the event of the failure to re-export
as aforesaid, duty which would have
been levied on such goods but for the
exemption contained herein, shall be
paid
6.
Tags or labels (whether made of paper, (i) The said goods have been imported for
cloth or plastic), or printed bags
fixing on articles for export or for the
(whether made of polythene, polypropackaging of such articles;
pylene, PVC, high molecular or high
(ii) the importer, by execution of a bond in
density polyethylene)
such form and for such sum as may be
prescribed by the Assistant Commissioner
of Customs, binds himself to pay on
demand in respect of the said goods as are
not proved to the satisfaction of the
Assistant Commissioner of Customs to
have been used for the aforesaid purposes,
an amount equal to the duty leviable on
such tags or labels or printed bags but for
the exemption contained herein;
(iii) the importer satisfies the Assistant
Commissioner that the articles so imported
have been exported within six months of
the date of importation or within such
extended period as may be permitted by
the said Assistant Commissioner.
_________________________________________________________________________________________________
Exemption to specified equipments, required for setting up the Rihand-SasaramBiharshariff HVDC Link Back to Back Station Project.
[Notfn. No.73/99-Cus. dt.8.6.99]
interest so to do, hereby exempts the following equipment required for the setting up of RihandSasaram-Biharshariff HVDC Link Back to Back Station Project, and imported by M/s
Power Grid Corporation of India Limited, from the whole of the duty of customs leviable
thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and
Act, namely:
1.
2.
3.
4.
5.
Thyristor Valves
Convector Transformer
Control Protection and Annunciation Equipment
Valve Cooling Apparatus
Smoothing Reactors

6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
1377
Shunt Reactors
Shunt Capacitors
A.C. Filter Apparatus
D.C. Current Transformers
D.C. Voltage Dividers
D.C. Yard Equipment
400 KV Circuit Breakers/Switches
Surge Arresters
Bus Post Insulators
PLC Filters
Fire Fighting Equipment
Air Conditioning Ventilation Equipment
Cables
Batteries and Battery Chargers
Station Lighting
A.C. Yard Equipment
Spares for the above equipment.

Exemption to Goods imported for display or use at fair, exhibition, or similar show or
display etc.[Notfn. No. 3/89-Cus. dt. 9.1.1989 (supersedes 116/79) as amended by Notfn. Nos. 66/95, 101/
95, 133/99, 8/12].
The Central Government exempts the goods described in Schedule 1 annexed hereto,
when imported into India for display or use at an event specified in Schedule II annexed hereto,
from the whole of the duty of customs leviable thereon which is specified in the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty of
customs leviable thereon under section 3 of the said Customs Tariff Act, subject to the conditions
that, (1)
(a)
In the case of any event of exhibition, fair or similar show or display, a certificate
from an officer of a rank not below that of an Under Secretary to the Government of India in the
Ministry of Commerce or an Officer of the India Trade Promotion Organisation duly
authorised by its Chairman in this behalf, is produced to the Assistant Commissioner of Customs
at the time of clearance of the goods, to the effect that such exhibition, fair or, as the case may be,
similar show or display,(i)
has been approved or sponsored by the Government of India in the

Ministry of commerce or the India Trade Promotion Organisation
(ii)
is being held in the public interest, and
(iii)
is open to the general public or to a particular section of the general public

or delegates to the particular event for which it has relevance;
(b)
in the case of any event, other than the event of exhibition, fair or similar show
or display, a certificate from an officer of a rank not below that of an Under
1378
Secretary to the Government of India in the Ministry administratively concerned

with that event is produced to the Assistant Commissioner of Customs at the
time of clearance of the goods, to the effect that such event(i)
has been approved or sponsored by the Government of India;
(ii)
is being held in the public interest, and
(iii)
is open to the general public or to a particular section of the general public

or delegates to the event for which it has relevance;
(2)
the importer undertakes through the execution of a bond or an instrument to the
satisfaction of the Assistant Commissioner of Customs to re-export the goods within a period
of six months from the date of official closure of the concerned event or within such extended
period as the Assistant Commissioner of Customs may allow and, in the event of failure to reexport as aforesaid, to pay the duty which would have been levied thereon but for the exemption
contained herein:
Provided that (i)
the requirement of re-export shall not apply to the following goods, namely:-
(a)
small samples which are representative of foreign goods displayed at
an event, including such samples of foods and beverages, either imported in the form of such
samples or produced from imported bulk materials at that event, subject to the conditions that (A)
they are supplied free of charge to the visiting public at the event, for
individual use or consumption by the persons to whom they are
distributed.
(B)
they are identifiable as advertising samples and are individually of

little value,
they are unsuitable for commercial purposes and are, where
appropriate, packed in quantities appreciably smaller than the smallest
retail package,
(C)
(D)
samples of foods and beverages which are not distributed in packs as

provided in condition (C) above are consumed at the event, and
(E)
the aggregate value and quantity of the samples are, in the opinion of
the Assistant Commissioner of Customs, reasonable having regard to
the nature of the event, the number of visitors to it and the extent of
the exhibitors participation therein;
(b)
goods imported solely for demonstration or for the purpose of demonstrating
the operation of a foreign machine or apparatus displayed at an event and consumed or destroyed
in the course of such demonstration, subject to the condition that the aggregate value and quantity
of such goods are, in the opinion of the Assistant Commissioner of Customs, reasonable having
1379
regard to the nature of the event, the number of visitors to it and the extent of the exhibitors
participation therein;
(c)
products of low value used up in constructing, furnishing or decorating the
temporary stands of foreign exhibitors at an event, such as paint, varnish and wallpaper;
(d)
printed matter, catalogues, trade notices, price lists, advertising posters,
calendars, whether or not illustrated and unframed photographs which are demonstrably publicity
material for the foreign goods displayed at an event, subject to the condition that (A)
they are supplied free of charge from abroad and are used solely for
distribution free of charge to the visiting public at the event, and
(B)
the aggregate value and quantity of such goods are, in the opinion of
the Assistant Commissioner of Customs reasonable having regard to
the nature of the event, the number of visitors to it and the extent of
the exhibitors participation therein;
(ii)
the provisions of proviso (i) to condition (2) above shall not be applicable to
alcoholic beverages, tobacco goods and fuels.
(iii)
in the case of goods referred to in proviso (i) to condition (2) above which are
not used for the purpose mentioned therein shall be re-exported by the importer
within the period specified in this condition and shall not be sold by him under
any circumstances;
(3)
the goods shall not be loaned or used in any way for hire or reward, or be removed form
the place of the event, without the permission of the Assistant Commissioner of Customs;
(4)
the goods are capable of identification on re-exportation and any procedure for the
proper listing and identification of the goods, that may be specified by the Commissioner
of Customs, is adhered to;
(5)
the requirement of re-exportation shall not be required in the case of badly damaged
goods, goods of little value and perishable goods, provided that the goods -
(i)
(a)
(b)
concerned; or
are subjected to the duties of customs to which they are liable; or

are abandoned free of all expense to the Assistant Commissioner of Customs
(c)
are destroyed, after intimation to the Assistant Commissioner of Customs
concerned and under customs supervision.
(ii)
Goods imported under this notification may be disposed off otherwise than by reexportation, and in particular may be entered for home consumption, under and in accordance
with any law applicable to such goods and on payment of the duties of customs which are payable
in respect of such goods.
1380
2.
Nothing contained in this notification shall apply in respect of the following goods
imported as samples in accordance with proviso (i) to condition (2) of paragraph 1 above, namely:1.
Gems and jewellery, all types.
2.
Drugs and medicines.
3.
Consumer electronic goods, all types.
4.
Textiles and readymade garments.
5.
Clocks and watches.
3.
Notwithstanding anything contained in the preceding paragraphs, the exemption
contained in this notification shall be available to aviation turbine fuel contained as remnant fuel
in the aircraft when they arrive from outside India and which are consumed during an aero show.
SCHEDULE I GOODS
(a)
Goods intended for display or demonstration at an event.
(b)
Goods, intended for use in connection with the display of foreign products at
an event, including-
(i)
goods necessary for the purpose of demonstrating foreign machinery or

apparatus to be displayed;
(ii)
construction and decoration material, including electrical fittings, for the

temporary stands of foreign exhibitors;
(iii)
advertising and demonstration material which is demonstrably publicity material

for the goods displayed, for example, sound recordings, films and lantern slides,
as well as apparatus for use therewith.
Equipment including interpretation apparatus, sound recording apparatus and
films of an educational, scientific or cultural character intended for use of
international meetings, conferences or congresses.
(c)
(d)
Goods specified in sub-clause (a) to (d) of proviso (i) to condition (2) of

paragraph 1 above.
(e)
Files, records, forms and other documents which are imported for use as such
at or in connection with international meetings, conferences or congresses.
(f)
films imported for exhibition at a Film festival approved or recommended by

the Central Government.
SCHEDULE II Events
1.
2.
3.
4.
5.
6.
Trade, industrial, agricultural or crafts exhibition, fair, or similar show or display.

Exhibition or meeting which is primarily organised for a charitable purpose.
Exhibition, meeting or film festival meeting which is primarily organised to promote any
branch of learning, art, craft, sport or scientific, educational or cultural activity, to
promote friendship between people, or to promote religious knowledge or worship.
Meetings of representatives of any international group of Organisation.
Representative meeting of an official of commemorative character.
Aero show organised by the Central Government.
1381
Explanation:The events specified in this Schedule do not include exhibitions organised for
private purposes in shops or business premises with a view to the sale of foreign goods.

Exemption to specified goods imported for display or exhibition, fair demonstration etc.
[Notfn. No.157/90-Cus. dt. 28.3.90 as amended by Notfn. Nos. 66/95, 24/02, 21/06, 55/07].
so to do, hereby exempts the goods described in Schedule 1 annexed hereto, when imported into
India for display or use at any event specified in Schedule II or Schedule III, from the whole
Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty leviable thereon under
section 3 of the said Customs Tariff Act, subject to the conditions that:(1)
the event specified in Schedule II is being held in public interest and is sponsored
or approved by the Government of India or the India Trade Promotion Organisation;
(2)
the said goods are imported under an ATA Carnet issued in accordance with
the Customs Convention of ATA Carnet for temporary admission of goods (hereinafter referred
to as the ATA Carnet) and the Carnet is guaranteed by the Federation of Indian Chamber of
Commerce & Industry, which has been appointed as the guaranteeing association for ATA
Carnet in India (hereinafter referred to as the Federation);
(3)
the said goods in all respects conform to the description, quantity, quality,
value and other specifications given in the ATA Carnet duly certified by the Customs authorities
at the country of exportation;
(4)
of importation;
the said goods shall be exported within a period of six months from the date
Provided that where the goods are exported within the said period of six months and
again re-imported, the period of six months shall be computed from the date of first importation.
Provided further that when the Deputy Commissioner of Customs or Assistant
Commissioner of Customs is satisfied that it is necessary in the public interest so to do, it may
extend the said period of six months by a further period not exceeding six months;
(5)
in the event of failure to export the goods within the period specified in condition
(4), the Customs duty leviable on the goods as on the date of clearance shall be paid by the
Federation:
Provided that the Federation shall not be liable to pay the customs duty in cases where
the said goods are sold in exhibitions or fairs or otherwise disposed off in India in accordance
with any law for the time being in force applicable to such goods and on payment of the duties
of customs which are payable in respect of such goods.
1382
2.
Nothing contained in this notification shall apply to goods imported through the medium
of post.
3.
This notification shall come into force on the 1st day of May, 1990.
SCHEDULE- I GOODS
(a)
Goods intended for display or demonstration.
(b)
Goods intended for use in connection with the display of foreign products, including (i)
goods necessary for the purpose of demonstrating machinery or apparatus to

be displayed:
(ii)
Construction and decoration material including electrical fittings for the

temporary stands of foreign exhibitors:
(iii)
advertising and demonstration material which is demonstrably publicity material

for the goods displayed, for example, sound recording, films and lanterns,
slides and apparatus for use therewith.
(iv)
equipment including interpretation apparatus, sound recording apparatus and

films of an educational, scientific or cultural character intended for use at
international meetings conference or congresses.
SCHEDULE- II EVENTS
1.
Trade, industrial, agricultural or crafts exhibition, fair, or similar show or display.
2.
Exhibition or meeting which is primarily orgainsed for a charitable purpose.
3.
Exhibition or meeting which is primarily organised to promote any branch of learning,

art, craft, sport or scientific, educational or cultural activity to promote friendship between
peoples or to promote religious knowledge or worship.
4.
Meeting of representatives of any international group of Organisations.
5.
Representative meeting of an Official of commemorative character.
Explanation:The events specified in this Schedule do not include exhibitions organised for
private purposes in shops or business premises with a view to promote the sale of foreign goods.
SCHEDULE-III (EVENTS)
1.
Display or demonstration before any department of the Central Government or a State
Government or a Union Territory Administration.
2.
Meeting, conference or congress organized by any company or organization.
X.
1383
BAGGAGE AND PERSONAL IMPORTATION BY

PASSENGERS AND TOURISTS
Baggage Rules, 1998,

[Notifn. No. 30/98-Cus. (N.T.), dated 2-6-1998, M.F.(D.R.) F.No.334/6/97-TRU, dt. 2.6.1998, 291/
99-(NT), 50/00(N.T.), 11/02-(NT), 5/04-(NT), and 13/04-(NT), 25/13-(N.T)].
In exercise of the powers conferred by section 79 of the Customs Act, 1962 (52 of
1962), and in supersession of the Baggage Rules, 1994, except as respects things done or
omitted to be done before such supersession, the Central Government hereby makes the
following rules, namely:1.
Short title and commencement.

(i)
These rules may be called the Baggage (amendment) Rules, 2013.
(ii)
Gazette.
2.
Definitions .- In these rules, unless the context otherwise requires,(i)

(ii)
(iii)
(iv)
(v)
"appendix" means an Appendix to these rules;

"resident" means a person holding a valid passport issued under the Passports
Act, 1967 (15 of 1967) and normally residing in India;
"tourist" means a person not normally resident in India, who enters India for
a stay of not more than six months in the course of any twelve months period
for legitimate non-immigrant purposes, such as touring, recreation, sports,
health, family reasons, study, religious pilgrimage or business;
"family" includes all persons who are residing in the same house and form part
of the same domestic establishment;
"professional equipment" means such portable equipments, instruments,
apparatus and appliances as are required in his profession, by a carpenter, a
plumber, a welder, a mason, and the like and shall not include items of common
use such as cameras, cassette recorders, dictaphones, personal computers,
typewriters, and other similar articles.
3.
Passengers returning from countries other than Nepal, Bhutan, Myanmar or
China. - An Indian resident or a foreigner residing in India, returning from any country other than
Nepal, Bhutan, Myanmar or China, shall be allowed clearance free of duty articles in his bona
fide baggage to the extent mentioned in column (2) of Appendix A.
Provided that such Indian resident or such foreigners returning from Pakistan, by land
route, shall be allowed clearance free duty articles in his bona fide baggage to the extent
mentioned in column (2) of Appendix B.
4.
Passengers returning from Nepal, Bhutan Myanmar or China. - An Indian resident
or a foreigner residing in India, returning from Nepal, Bhutan, Myanmar or China, other than by land
1384
route, shall be allowed clearance free of duty articles in his bona fide baggage to the extent
mentioned in column (2) of Appendix B.
5.
Professionals returning to India - An Indian passenger who was engaged in his
profession abroad shall on his return to India be allowed clearance free of duty, in addition to
what he is allowed under rule 3 or, as the case may be, under rule 4, articles in his bona fide
baggage to the extent mentioned in column (2) of Appendix C.
6.
Jewellery. - A passenger returning to India shall be allowed clearance free of duty
jewellery in his bona fide baggage to the extent mentioned in column (2) of Appendix D.
7.
Tourists. - A tourist arriving in India shall be allowed clearance free of duty articles
in his bona fide baggage to the extent mentioned in column (2) of Appendix E.
8.
Transfer of residence. (1) A person who is transferring his residence to India shall
be allowed clearance free of duty, in addition to what he is allowed under rule 3 or, as the case
may be, under rule 4, articles in his bona fide baggage to the extent mentioned in column (1) of
Appendix F, subject to the conditions, if any, mentioned in the corresponding entry in column
(2) of the said Appendix.
(2)
said Appendix.
The conditions may be relaxed to the extent mentioned in column (3) of the
9.
Provisions regarding unaccompanied baggage. (1) Provisions of these Rules are
also extended to unaccompanied baggage except where they have been specifically excluded.
(2)
The unaccompanied baggage had been in the possession abroad of the
passenger and is despatched within one month of his arrival in India or within such further
period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may
allow.
(3)
The unaccompanied baggage may land in India upto 2 months before the arrival
of the passenger or within such period, not exceeding one year, as the Assistant Commissioner
of Customs or Deputy Commissioner of Customs may allow, for reasons to be recorded, if he
is satisfied that the passenger was prevented from arriving in India within the period of two
months due to circumstances beyond his control such as sudden illness of the passenger or a
member of his family, or natural calamities or disturbed conditions or disruption of the transport
or travel arrangements in the country or countries concerned or any other reasons, which
necessitated a change in the travel schedule of the passenger.
10.
Application of these Rules to members of the crew. - The provisions of these
Rules shall apply in respect of members of the crew engaged in a foreign going vessel for
importation of their baggage at the time of final pay off on termination of their engagement.
Provided that except as specified in this sub-rule, a crew member of a vessel shall be
allowed to bring items like chocolates, cheese, cosmetics and other petty gift items for their
personal or family use which shall not exceed the value of rupees one thousand five hundred.
(2)
Notwithstanding anything contained in these rules a crew member of an aircraft
1385
shall be allowed to bring gift items like chocolates, cheese, cosmetics and other petty gift items
at the time of the returning of the aircraft from foreign journey for their personal or family use
which shall not exceed the value of rupees one thousand five hundred.
APPENDIX A
(See rule 3)
Articles allowed free of duty
2
1
(a) All passengers of and above 10 years of age
and returning after stay abroad of more than three
days.
(i)
Used personal effects, excluding jewellery, required for satisfying daily

necessities of life.
(ii) Articles other than those mentioned in

Annex. I upto a value of Rs. 25,000 if these
are carried on the person or in the
accompanied baggage of the passenger.
(b) All passengers of and above 10 years of age
and returning after stay abroad of three days or
less
(i)


Annex. I upto a value of Rs. 12,000 if these
(c) All passengers upto 10 years of age and
returning after stay abroad of more than three
days
(i)

(ii) Articles other than those mentioned in Annex.

I upto a value of Rs. 6,000 if these are carried
on the person or in the accompanied
baggage of the passenger.
(d) All passengers upto 10 years of age and
returning after stay abroad of three days or less.
(i)


Annex. I Upto a value of Rs. 3,000 if
these are carried on the person or in
the accompanied baggage of the
passenger
Explanation - The free allowance under this rule shall not be allowed to be pooled with
1386
the free allowance of any other passenger.

APPENDIX B
(See rule 4)
1
(a) Passengers of and above 10 years of age and

returning after stay abroad of more than three
days.
(i)
Used personal effects, excluding

jewellery, required for satisfying daily
Annex. 1 Upto a value of Rs. 6,000 if these
(b) Passengers upto 10 years of age and returning

after stay abroad of more than three days.
(i)


Annex. 1 upto a value of Rs. 1500 if these
Explanation - The free allowance under this rule shall not be allowed to be pooled
with the free allowance of any other passenger.
APPENDIX C
(See rule 5)
1

2
(a) Indian passenger returning after at least

3 months.
(i) Used household articles upto an aggregate value of Rs. 12,000.

(ii) Professional equipment upto a value
of Rs.20,000.
(b) Indian passenger returning after at least

6 months
(i) Used household articles upto an aggregate value of Rs. 12,000.

(ii) Professional equipment upto a value
of Rs.40,000.
(c) Indian passenger returning after a stay of

minimum 365 days during the preceding 2 years
on termination of his work, and who has not
availed this concession in the preceding three
(i) Used household articles and personal

effects, (which have been in the possession and use abroad of the passenger or his family for at least six months),
1387
years
and which are not mentioned in

Annex. 1, Annex.II or Annex.III upto
an aggregate value of Rs. 75,000.
APPENDIX D
(See Rule 6)
Jewellery
2
1
Indian passengers who has been residing abroad
for over one year.
(i) Jewellery upto an aggregate

value of Rs.50,000
by a gentleman passenger, or
(ii) Upto an aggregate value of
Rs.1,00,000 by a lady
passenger.
APPENDIX E
(See rule 7)
Article allowed free of duty
2
1
(a) Tourists of Indian origin other than those
coming from Pakistan by land route.
(b) Tourists of foreign origin other than those of

Nepalese origin coming from Nepal or of Bhutanese
origin coming from Bhutan or Pakistani origin
coming from Pakistan
(c) Tourists of Nepalese origin coming from Nepal

or of Bhutanese origin coming from Bhutan.
(d) Tourists of Pakistani origin or foreign tourists
(i)
Used personal effects and travel

souvenirs, if(a) these goods are for personal use of
the tourist,
and
(b) these goods, other than those consumed
during the stay in India, are re-exported
when the tourist leaves India for a foreign
destination.
(ii) articles as allowed to be cleared under rule
3 or rule 4.
(i) Used personal effects and travel
souvenirs, if (a) these goods, are for personal use of
the tourist
and
during the stay in India, are re-exported when
the tourist leaves India for a foreign
destination.
(ii) articles upto a value of Rs. 8,000/- for
making gifts.
No free allowance.
(i)
used personal effects and travel
1388
coming from Pakistan or tourists of Indian origin

coming from Pakistan by land route.
souvenirs, if
(a) these goods are for personal use of the
tourist, and
during the stay in India, are re-exported when
the tourist leaves India for a foreign
destination.
(ii) articles upto a value of Rs. 6000 for making
gifts.
__________________________________________________________________________________________________
APPENDIX F
(See rule 8)
Conditions
Relaxation that may be

considered
________________________________________________________________________________________________
(a) Used personal and house (1) Minimum stay of two years (a) For condition (1)
hold articles, other than those
listed at Annex. 1 or Annex, 2,
but including the article listed
at Annex. III and jewellery up
to fifty thousand rupees by a
gentleman passenger or rupees
one lakh thousand by a lady
passenger.
abroad, immediately preceding

the date of his arrival on TR,
(2) total stay in India on short
visit during the 2 preceding
years should not exceed 6
months, and
(3) passenger has not availed
this concession in the preceding three years.
(b) Jewellery taken out earlier

by the passenger or by a
member of his family from
India.
Satisfaction of the Asstt.

Commissioner of Customs
regarding the jewellery having
been taken out earlier from
India.
1.
2.
3.
4.
5.
Shortfall of upto 2 months in

stay abroad can be condoned
Customs or Dy. Commissioner
of Customs of the early return
is on account of :
(i) terminal leave or vacation
being availed of by the passenger; or
(ii) any other special circumstances.
(b) For condition (2)
Commissioner of Customs may
condone short visits in excess of
6 months in deserving cases.
(c) For condition (3)
No relaxation
-----------
Annexure - I
Fire arms.
Cartridges of fire arms exceeding 50.
Cigarettes exceeding 200 or cigars exceeding 50 or tobacco exceeding 250 gms.
Alcoholic liquor or wines in excess of two litres.
Gold or silver, in any form, other than ornaments.
Annexure - II

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
1.
2.
3.
4.
5.
6.
1389
Colour Television or Monochrome Television.

Digital Video Disc Player.
Video Home Theatre System.
Dish Washer.
Music System.
Air Conditioner.
Domestic refrigerators of capacity above 300 litres or its equivalent .
Deep Freezer.
Microwave Oven.
Video camera or the combination of any such video camera with one or more of the
following goods, namely:(a) Television Receiver;
(b) Sound recording or reproducing apparatus;
(c) Video reproducing apparatus.
Word Processing Machine.
Fax Machine.
Portable Photocopying Machine.
Vessel.
Aircraft.
Cinematographic films of 35 mm and above.
Gold or Silver , in any form , other than ornaments.
Annexure III
Video Cassette Recorder or Video Cassette Player or Video Television Receiver or
Video Cassette Disk Player.
Washing Machine.
Electrical or Liquefied Petroleum Gas Cooking Range
Personal Computer( Desktop Computer)
Laptop Computer( Laptop Computer)
Domestic Refrigerators of capacity up to 300 litres or its equivalent.

Effective rates of basic duty of customs on specified goods imported by persons returning
to India after a period of not less than one year of stay abroad or under Transfer of
Residence Rules, 1978 as part of bonafide baggage.
[Notfn. No. 137/90-Cus. dt 20.3.1990 as amended by Notfn. Nos. 156/90, 164/90, 39/
91(NT), 106/91(NT), 46/92(NT), 3/93(NT), 8/93, 92/94, 101/95, 49/98, 20/01, 24/02 and 13/
04].
interest so to do, hereby exempts the goods specified in column(2) of the each of Table -I and
Table -II annexed hereto,falling under Heading No.98.03 of the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975), when imported by(a)
any person holding a valid passport issued under the Passports Act, 1967 (15 of 1967)
and returning to India after having stayed abroad for atleast 365 days during the two
years immediately preceding the date of arrival in India; or;
(b)
any person on a bonafide transfer of residence to India as part of his bonafide baggage.
1390
from the whole of the duty of Customs leviable thereon under the said First Schedule
in respect of goods specified in column (2) of TABLE -I annexed hereto and from so
much of the duty of Customs leviable thereon under the said First Schedule as is in
excess of the amount calculated at the rate of 15% ad valorem in respect of goods
specified in column (2) of TABLE-II annexed hereto.
In case of (a) above,(i)
such person has been working aborad and is returning to India on termination of
such work after having stayed abroad for atleast 365 days during the two years
immediately preceding the date of arrival in India;
(ii)
such person affirms by a declaration that the goods have been in his possession abroad
or, the goods are purchased by such person at the time of his arrival, but before
clearance from customs, from the duty free shop located in the arrival hall of the
international airports;
(iii)
Omitted
(iv)
the goods (other than those purchased from the duty free shops at the time of arrival
of such passenger) not accompanying such passenger were shipped or despatched or
arrived within the time limits specified in the Baggage Rules, 1998; and
(v)
in respect of such goods, not more than one unit shall be permissible to such person
and the total aggregate of value of the such goods including other goods imported free
of duty by him under rule 5 of the Baggage Rules, 1998 shall not exceed rupees seventy
five thousand.
In case of (b) above,-
(i)
such person has been residing abroad for a minimum period of two years immediately
preceding the transfer of residence and has not availed this concession in the preceding
three years.
(ii)
such person affirms by a declaration that the goods have been in his possession abroad
or, the goods are purchased by such person at the time of his arrival, but before
clearance from customs, from the duty free shop located in the arrival hall of the
international airports;
(iii)
Omitted
(iv)
the goods (other than those purchased from the duty free shops at the time of arrival
of such passenger) not accompanying such passenger were shipped or despatched or
arrived within the time limits specified in the Baggage Rules, 1998;
(v)
not more than one unit of each item of such goods shall be permissible per family and
the person claiming the benefit of this notification affirms by a declaration that no
other member of the family had availed of, or would avail of, the benefit of this notification
in respect of that item; and
(vi)
the total aggregate value of such goods shall not exceed Rs. 5 lakhs.
Table - I
_______________________________________________________________________________________________________________________
1391
S.No.
Goods
__________________________________________________________________________________________________________________
1
2
_____________________________________________________________________________________________________________________
1
Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video
Cassette, Disk Player.
2
Washing Machine.
3
Electrical or Liquefied Petroleum Gas Cooking Range
4
Personal Computer(Desk Top Computer)
5
Laptop Computer( Notebook Computer)
6
Domestic refrigerators of capacity up to 300 litres or equivalent
Table - II
_______________________________________________________________________________________________________________________
S.No.
Goods
__________________________________________________________________________________________________________________
1
2
_____________________________________________________________________________________________________________________
1
Colour Television or Monochrome Television.
2
Digital Video Disc Player.
3
Video Home Theatre System.
4
Dish Washer.
5
Music System.
6
Air-Coditioner.
7
Domestic refrigerators of capacity above 300 litres or its equivalent.
8
Deep Freezer.
9
Microwave Oven.
10
Video camera or the combination of any such video camera with one or more of the
following goods, namely:(a) Television Receiver;
(b) Sound recording or reproducing apparatus;
(c) Video reproducing apparatus.
11
Word Processing Machine.
12
Fax Machine.
13
Portable Photocopying Machine.
14
Vessel.
15
Aircraft.
16
Cinematographic films of 35 mm and above.
17
Gold or Silver, in any form, other than ornaments.
_________________________________________________________________________________________________________________
Explanation:-For the purposes of this notification,(i)
Omitted
(ii)
short visits, if any, made by the person referred to in clause(b), during the
aforesaid period of 2 years shall be ignored if the total duration of stay on such short visit does
not exceed six months and shortfall upto a period of two months in a person's stay abroad may
be condoned, by the Assistant Commissioner of Customs or Deputy Commissioner of Customs
1392
If he is satisfied that the person's early return to India has been caused by his availing of the terminal
leave or a vacation or by any other special circumstances, provided that on sufficient cause being
shown by the person concerned, the Commissioner of Customs may condone the period of stay
in India in excess of six months.
(iii)
family includes all person who are residing in the same house and form part
of the same domestic establishment.
Provided that on sufficient cause being shown by the person concerned, the commissioner
of Customs may condone the period of stay in India in excess of six months.
2.
This notification shall come into force on the 1st day of April,1990.

Effective rate of duty on passengers baggage.
[Notfn. No. 136/90-Cus. dt.20.3.1990 as amended by Notfn. Nos. 113/92, 158/92, 84/
93,131/93, 92/94, 130/94, 66/95, 48/96, 19/97, 28/98, 20/01, 28/03, 33/04 and 16/05-Cus.,
dt. 1.3.2005].
Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the
Ministry of Finance (Department of Revenue) No.58-Customs, dated the 1st March, 1983, the
Central Government, being satisfied that it is necessary in the public interest so to do , hereby
exempts articles falling under Heading No. 98.03 of the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975) specified in column (1) of the Table hereto annexed, when imported into
India by a passenger or a member of crew as baggage, from so much of the duty of customs
leviable thereon which is specified in the said First Schedule, as is in excess of the amount
calculated at the rate specified in the corresponding entry in column(2) of the said Table.
TABLE
_______________________________________________________________________________________________________________________
Description of articles
Rate
________________________________________________________________________________________________________________
1
2
_______________________________________________________________________________________________________________
Any article the value of which exceeds the duty free
35% ad valorem
allowance admissible to such passenger or member
under the Baggage Rules, 1998.
On the unaccompanied baggage.
35% ad valorem
________________________________________________________________________________________________________
Explanation.- Where the value of any one article exceeds the duty free allowance admissible
to such passenger or member under the Baggage Rules, 1994, the amount of duty shall be
calculated only on the value in excess of the duty free allowance so admissible to the extent not
availed of by such passenger or member for clearing any other article of baggage, if any.
2.
Nothing contained in this notification shall apply to-

(i)
(ii)
(iia)
(iii)
(iv)
(v)
3.
1393
Omitted
fire arms;
cartridges of fire arms exceeding 50
cigarettes,cigars or tobacco in excess of the quantity prescribed for importation
free of duty under the relevant baggage rules; and
Omitted
Goods imported through a courier service.
This notification shall come into force on the 1st day of April, 1990.

Effective rate of duty on gold imported by a passenger of Indian origin or a passenger holding a
valid passport issued under the Passport Act, 1967 (15 of 1967).
[Notfn No. 31/03-Cus. dt 1.3.2003 as amended by 78/08, 17/10]
Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in
the erstwhile Ministry of Finance (Department of Revenue) No. 171/94-Customs, dated the
30th September, 1994, published in the Gazette of India, vide number G.S.R. 733 (E), dated the
30th September, 1994, the Central Government, being satisfied that it is necessary in the public
below and falling under Chapter 71 of the First Schedule to the Customs Tariff Act, 1975 (51
of 1975), when imported into India by an eligible passenger, from so much of the duty of
customs leviable thereon which is specified in the said First Schedule, as is in excess of the
amount calculated at the rate as specified in the corresponding entry in column (3) of the said
Table and from the whole of the additional duty leviable thereon under section 3 of the said
Customs Tariff Act.
Table
__________________________________________________________________________________________________
Rate
________________________________________________________________________________________________
1
2
3
__________________________________________________________________________________________________
1.
Gold bars, other than tola bars, bearing

manufacturers or refiners engraved serial
number and weight expressed in metric
units, and gold coins
Rs. 300 per 10 gms.
2.
Gold in any form other than at S.No.1 above,

Rs.750 per 10 gms
including tola bars and ornaments, but excluding
ornaments, studded with stones or pearls.
__________________________________________________________________________________________________
(2) The exemption is subject to the following conditions, namely:-

(i)
(ii)
(iii)
1394
the duty shall be paid in convertible foreign currency;

the quantity of gold imported in any form shall not exceed ten kilograms per
eligible passenger; and
the gold is either carried by the eligible passenger at the time of his arrival in
India or is imported by him within fifteen days of his arrival in India.
Notwithstanding anything contained above, the exemption under this notification shall
also apply to gold taken delivery of by an eligible passenger from a customs bonded warehouse
of the State Bank of India or the Minerals and Metals Trading Corporation Ltd., subject to the
conditions (i) and (ii) of para 2 above, and subject to further condition 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 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.

Effective rate of duty on Silver imported by a passenger of Indian Origin or a passenger
holding a valid passport issued under the Passport Act, 1967 (15 of 1967) as baggage.
[Notfn. No. 3/12, dt. 16.1.2012].
1962 (52 of 1962), and in supersession of the notification of the government of India in the Ministry
of Finance ( Department of Revenue) No. 172/1994-Customs, dated the 30th September, 1994,
published in the Gazette of India, Extraordinary vide, G.S.R. No. 734(E), dated the 30th September,
1994,and notification No.31/2003-Customs, dated the 1st March, 2003,published in the Gazette of
India, Extraordinary vide, G.S.R. No. 166(E), dated the 1st March, 2003, 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 goods of the description specified
in column (2) of the Table below and falling under Chapter 71 of the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975), when imported into India by an eligible passenger, from so much of
the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess
of the amount calculated at the rate as specified in the corresponding entry in column (3) of the said
Table and from the whole of the additional duty leviable thereon under section 3 of the said Customs
Tariff Act.
leviable thereon under section 3 of the said Customs Tariff Act.
Table
____________________________________________________________________________________________________________________
Rate
____________________________________________________________________________________________________________________
(1)
(2)
(3)
____________________________________________________________________________________________________________________
1395
1.
Gold bars, other than tola bars, bearing manufacturers or refiners engraved
2%
serial number and weight expressed in metric units, and gold coins having gold
content not below 99.5%
2.
Gold in any form other than at S.No.1 above, including tola bars and ornaments,
5%
but excluding ornaments studded with stones or pearls
3.
Silver, in any form including ornaments , but excluding ornaments studded with
6%
stones or pearls
____________________________________________________________________________________________________________________
(2)
The exemption is subject to the following conditions, namely:(i)

ii)
(iii)
the duty shall be paid in convertible foreign currency;

the quantity of import shall not exceed ten kilograms of gold and one hundred
kilograms of silver per eligible passenger; and
the gold or silver is either carried by the eligible passenger at the time of his
arrival in India or is imported by him within fifteen days of his arrival in India.
Notwithstanding anything contained above, the exemption under this notification shall also
apply to gold or silver taken delivery of by an eligible passenger from a customs bonded warehouse of the State Bank of India or the Minerals and Metals Trading Corporation Ltd., subject to
the conditions (i) and (ii) of para 2 above, and subject to further condition 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.
(3)
This notification shall come into force on the 17th day of January, 2012.

Exemption from additional duty to baggage.
[Notfn. No. 183/86-Cus. dt. 1.3.86. as amended by Notfn. No.48/96].
1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry
of Finance(Department of Revenue) No.194-Customs, dated the 26th September, 1980, the Central
Government being satisfied that it is necessary in the public interest so to do, hereby exempts all
goods falling under heading No.98.03 of the First Schedule to the Customs Tariff Act, 1975 (51 of
1975), when imported into India by a passenger or a member of the crew as baggage, from the whole
of the additional duty leviable thereon under section 3 of the said Customs Tariff Act.
1396

Exemption from additional duty to goods (other than tobacco products) falling under
Heading No.98.04 [Notfn. No. 318/76-Cus. dt. 2.8.76 as amended by Notfn. Nos. 227/82, 263/82 and 204/86].
Act, 1962(52 of 1962), the Central Government, being satisfied that it is necessary in the public
interest so to do, hereby exempts goods (other than tobacco products) falling under heading No.
98.04 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into
India, from the whole of the additional duty leviable thereon under section 3 of the second
mentioned Act:
Provided that such exemption shall not apply to Colour Television Sets imported into
India under and in accordance with the Order of the Government of India in the Ministry of
Commerce No.29/82, dated the 11th October, 1982 (relating to Open General Licence No.23/
82, dated the 11th October, 1982), made under section 3 of the Imports and Exports (Control)
Act, 1947 (18 of 1947).

Exemption from duty to bona-fide gifts (excluding alcoholic drinks) imported through courier or
falling under Heading No. 98.04.
[Notfn. No. 171/93-Cus. dt. 16.9.1993 as amended by Notfn. Nos. 100/95, 101/95, 28/98,87/99,
28/03 and 28/08].
Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the
Ministry of Finance, Department of Revenue No.107/91-Customs, dated the 25th July, 1991,
the Central Government being satisfied that it is necessary in the public interest so to do, hereby
exempts bonafide gifts as are exempted from any prohibition in respect of the import thereof
under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) and either
imported by a courier as defined in the Courier Imports (Clearance) Regulations, 1995, or
falling under heading 98.04 of the First Schedule to the Customs Tariff Act, 1975 (51 of
1975) from the whole of the duty of customs leviable thereon under the said First Schedule and
the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff
Act :
Provided that the value of such bonafide gifts imported by post or as air freight does
not exceed rupees ten thousand.
Explanation.For the purposes of this notification postal charges or the air freight shall not
be taken into account for determining the value limit of rupees ten thousand.

Exemption to articles and component parts as replacement of defective articles imported
earlier as private personal properties.
[Notfn. No. 80/70-Cus. dt. 29.8.1970 as amended by Notfn. No. 129/86, 21/06].
1397
Articles and component parts thereof, when imported respectively for the replacement
of defective articles or component parts thereof are exempt from the whole of the duty of
(51 of 1975), and from the whole of the additional duty leviable thereon under section 3 of the said
the defective articles were brought into India earlier from places outside India
by an importer who is an individual and the defective articles are his private personal properties,
(ii)
the articles or component parts thereof, as the case may be, are imported
within the warranty period and are supplied free of charge by the foreign manufacturer in
terms of the warranty given by the manufacturer in accordance with the establised trade practice
pertaining to the articles.
(iii)
the repairs including replacement of the defective parts are done free of
charge by the manufacturer through his agent or branch in India; and
(iv)
the defective articles or component parts thereof if not re-exported, are
destroyed or surrendered to the Customs.

Exemption to tourist Literature/material
Goods described in column (2) and subject to the limitations or conditions, if any,
specified in the corresponding entry in column (3) of the applicable schedule, are exempt from
the whole of the customs duty leviable thereon.
SCHEDULE
___________________________________________________________________________________________
Sl.No.
Goods
Limitations and conditions
___________________________________________________________________________________________
1
2
3
___________________________________________________________________________________________
(i)
Documents
(folders,
pamphlets, books, magazines,
guides, posters, framed or
unframed photographs and
photographic enlargements,
maps, whether illustrated or
not, printed
window
transparencies).
Provided that (a) they are imported from a country which has
ratified or acceded to Additional Protocol to the
Convention concerning Customs facilities for
touring relating to the importation of tourist
publicity documents and materials;
(b) they are for free distribution, the chief purpose
of which is to encourage the public to visit
foreign countries, inter alia to attend cultural,
touristic, sporting, religious or professional
meetings or demonstrations held in such foreign
countries;

1398
___________________________________________________________________________________________
Sl.No.
Goods
___________________________________________________________________________________________
1
2
3
___________________________________________________________________________________________
(c) they do not contain more than 25 per cent private
commercial advertising material and are obviously
designed for general publicity purposes;
(d) in the event of fraud, contravention or abuse, the
Customs authorities shall be free to take
proceedings for the recovery of customs duties
and also for the imposition of any penalties in
accordance with any provision of law for the time
being in force;
(ii)
Lists and year-books of foreign

hotels published or sponsored
by official tourist agencies and
time-tables of transport
services operated abroad.
(e) their importation is not prohibited on consideration

of public morality, public security, public health
or hygiene, in accordance with any law for the
time being in force;
Provided that (a) they are imported from a country which has ratified
or acceded to Additional Protocol to the
(b) they are for free distribution;
(c) they do not contain more than 25 per cent.
private commercial advertising material;
(d) in the event of fraud, contravention or abuse, the
proceedings for the recovery of customs duties
being in force;
(e) their importation is not prohibited on
consideration of public morality, public security,
public health or hygiene, in accordance with any
law for the time being in force;
(iii)
Technical material sent to the

accredited representatives or
correspondents appointed by
national official tourist
agencies, not intended for
distribution, i.e., year books,
Convention concerning Customs facilites for

1399
___________________________________________________________________________________________
Sl.No.
Goods
___________________________________________________________________________________________
1
2
3
___________________________________________________________________________________________
telephone directories, lists of
hotels, catalogues of fairs,
samples of negligible value of
handicraft, documentation
about museums, universities,
spas and similar institutions.

(b) in the event of fraud, contravention or abuse, the
proceedings for the recovery of Customs duties
being in force;
(c) their importation is not prohibited on
consideration of public morality, public security,
public health or hygiene, in accordance with any
law for the time being in force;
(iv)
Material intended for display

in the offices of the
accredited representatives or
correspondents appointed by
the official national tourist
agencies or in other places
approved by the Customs
authorities, pictures and
drawings, framed photographs
and
photographic
enlargements, art books,
paintings, engravings or
lithographs, sculptures and
tapestries and other similar
work of art.
publicity documents and materials
(b) they are imported chiefly for the purpose of
encouraging the public to visit the country of
despatch inter-alia to attend cultural, touristic,
sporting, religious or professional meetings or
demonstration held in that country;
(c) they are imported either by an official tourist
agency or by a national tourist publicity agency
affliated therewith and proof thereof is furnished
by presenting to the Customs authorities a
declaration made out in accordanace with the
model (not reproduced);
(d) they are imported for and on the responsibility
of either the accredited representative of the
official national tourist agency of the country
of despatch or of the correspondent appointed
by the aforesaid agency and approved by the
Customs authorities. The responsibility of the
accredited representative of the approved
correspondent includes in particular the payment
of the import duties which will be chargeable if
the conditions laid down here are not fulfilled;
(e) they are re-exported without alteration by the
importing agency unless they have been destroyed
in accordance with any conditions laid down by

1400
___________________________________________________________________________________________
Sl.No.
Goods
___________________________________________________________________________________________
1
2
3
___________________________________________________________________________________________
the Customs authorities, in which event, the
importer shall be free from the obligiation to
re-export;
(f) in the event of fraud, contravention or abuse,
the Customs authorities shall be free to take
proceedings for the recovery of customs
duties and also for the imposition of any
penalties in accordance with any provision
of law for the time being in force;
(g) their importation is not prohibited on
consideration of public morality, public
security, public health or hygiene, in
accordance with any law for the time being
in force.
(v)
(vi)
Display material (show cases,

stands and similar articles),
including electrical and
mechanical
equipment
required for operating such
display.
Documentary films, records,
tape recordings and other
sound recordings intended for
use in performances at which
no charge is made, but excluding those whose subjects lend
themselves to commercial
advertising and those which
are on general sale in the
country of importation.
(vii)
A reasonable number of flangs.
(viii)
Diagrams, scale models,

lantern slide, printing blocks,
photographic negatives.
(ix)
Specimens in reasonable
number, of articles of national
handicrafts, local costumes
and similar articles of folk
lore.
1401

Exemption to import of Vehicles and parts by tourists [Notfn. No. 296/76-Cus. dt. 2.8.1976 as amended by Notfn. Nos. 53/77, 160/94 and
101/95].
Goods specified in column (2) of the Table below are exempt from the duty of customs
leviable thereon to the extent indicated in the corresponding entry in column (3) of the said
Table, subject to the conditions specified in the corresponding entry in column (4) thereof.
TABLE
___________________________________________________________________________________________
Sl.No.
Name of Goods
Extent of Exemption
Conditions of Exemption
___________________________________________________________________________________________
1
2
3
4
___________________________________________________________________________________________
(a)
Vehicles as Whole of the duty of (1) The importer shall
1.
defined in Article 1 Customs leviable
of the Convention.
thereon under the (a) be a member of an Automobile
First Scheduled to the Club or Association belonging to the
(b) Fuel and compo- Customs Tariff Act, Federation of Alliance Internationale
nent parts referred to 1975 (51 of 1975), DeTourisme;
in Article 3 and 4 and the additional duty
respectively of the leviable thereon (b) produce to the proper Officer for
convention.
under Section 3 of the the purpose of the same being duly
signed and stamped by him the triptyque
said Act.
or carnets de passages-endouance
issued by the Alliance Internationale
De Tourisme in the form approved and
issued by him by a Club or Association
guaranteed by the Federation of India
Automobile Association and in respect
of which all the rules and conditions
relating to triptyque or carnets de
passages endouance have been
complied with; and
(c) satisfy the proper Officer that the
vehicles and component parts, which
he has imported correspond in all
respects with those described in
triptyque or carnets de passages
endouance and for this purpose
produce the said vehicles and
component parts for examination and
record of particulars by such Officer.
(2) The period of retention of the
vehicle in India does not exceed six
months;
Provided that where a vehicle
9
1402
___________________________________________________________________________________________
Sl.No.
Name of Goods
Extent of Exemption
___________________________________________________________________________________________
1
2
3
4
___________________________________________________________________________________________
imported under triptyque or carnets
de passages endouance is exported
out of India and is re-imported within
the period of six months from the date
of its exportation from India, then for
the purpose of determining the total
period of retention of the vehicle in
India after such re-import, the period
of its retention in India after first
importation will be added:
Provided further that where the
Central Govt. or the Commissioner of
Customs is satisfied that it is necessary
in the public interest so to do, it may
extend the period of six months by a
further period of six months
(3) Generally subject to the provisions
of the convention.
2.
Vehicle (including
component parts)
referred to in the
Convention which is
permitted to be
imported in accordance with the conditions,
specified
against serial number
1 above and which, on
account of accident
requiring repairs of
the vehicle or due to
death or illness of the
holder
of
the
t e m p o r a r y
importation documents, or a person
accompanying him or
a family member, is
not exported out of
India within six
months after the date
Whole of the duty of

customs leviable
thereon under the
First Schedule to the
Customs Tariff Act,
1975 (51 of 1975),
and the additional duty
leviable thereon
under section 3 of the
said Act.
(1) The vehicle is garaged, except,

when it is being repaired in a premises
approved by the Commissioner of
Customs under a double lock, one of
the owner and the other of the Customs,
provided that where the holder of the
temporary importation documents or
the person accompanying him or his
family members is hospitalised, then
this condition shall not apply.
(2) The vehicle is re-exported before
the expiry of six months from the date
of its importation into India extended
by the period of garaging or
hospitalisation referred to in condition
(1) above.

1403
___________________________________________________________________________________________
Sl.No.
Name of Goods
Extent of Exemption
___________________________________________________________________________________________
1
2
3
4
___________________________________________________________________________________________
3.
of importation.
Vehicles and component parts referred to
in the Convention,
other than those
specified in serial
number 2 above,
which are permitted
to be imported in
accordance with the
conditions specified
against serial number
1 above and which are
exported out of India
after six months and
within one year of the
date of importation.
So much of the duty

of Customs and additional duty as is equal
to the amount of
drawback calculated
by taking into account
the use of the vehicle
from the date of its
first entry into India
to the date on which
the vehicle is finally
re-exported.
The holder of carnet continues to

remain in India during the period of
retention of the vehicle in India.
Explanation:
In this notification Convention means the Customs Convention on the
Temporary Importation of private road vehicles.
2.
Nothing contained in this notification shall apply to:

(a)
legal persons referred to in Article 1(e) of the Convention;
(b)
persons normally resident outside India, who on the occasion of temporary
visit to India take up paid employment or any other form of gainful occupation.
1404
XI EXEMPTION TO DURABLE CONTAINERS AND FREIGHT ON SUCH

CONTAINERS FROM PORT TO ICDs:
Exemption to containers of durable nature.
[Notfn. No.104/94-Cus. dt. 16.3.1994 amended by Notfn. No. 101/95].
In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act,
so to do, hereby exempts containers which are of durable nature, falling within the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from, (a)
the whole of the duty of customs leviable thereon under the said First Schedule;
(b)
Tariff Act:
the whole of the additional duty leviable under section 3 of the said Customs
and
Provided that the importer, by execution of a bond in such form and for such sum as may
be specified by the Assistant Commissioner of Customs or Dy. Commissioner of Customs binds
himself to re-export the said containers within six months from the date of their importation and
to furnish documentary evidence thereof of the satisfaction of the said Assistant Commissioner
and to pay the duty leviable thereon in the event of the importer's failure to do so:
Provided further that in any particular case, the aforesaid period of six months may, on
sufficient cause being shown, be extended by the said Assistant Commissioner for such further
period, as he may deem fit.

Exemption from duty to Freight incurred on transhipment of containerised cargo.
The Central Government exempts goods imported in containers for transhipment to
Inland Container Depot from so much of the duty of customs leviable thereon under the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under
section 3 of the said Act as is equivalent to the duty leviable on the freight incurred on movement
from the port of entry to the Inland Container Depot and the handling charges incurred at the
Inland Container Depot.
XII- MISCELLANEOUS EXEMPTION NOTIFICATIONS

Exemption to goods imported for carrying out repairs etc. [Notfn. No. 134/94-Cus. dt. 22.6.1994 as amended by Notfn. No. 119/95].
Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India, in
the Ministry of Finance, Department of Revenue No.103-Customs, dated the 5th December, 1970,
1405
the Central Government, being satisfied that it is necessary in the public interest so to do, hereby
exempts goods specified in the Table annexed hereto, when imported into India for carrying out
repairs, reconditioning or reengineering, from the whole of the duty of customs leviable thereon
which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from
the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act,
subject to the conditions that (a)
the repairs, reconditioning or reengineering, testing, caliberation or maintanence (including

service) as the case may be, is undertaken in accordance with the provisions of section
65 of the Customs Act, 1962 (52 of 1962), and
(b)
the goods repaired, reconditioned or reengineered, as the case may be, are exported and
are not cleared outside the Unit.
THETABLE
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Capital goods and spares thereof.

Material handling equipments,namely, fork lifts, over-head cranes, mobile cranes, crawler
cranes, hoists and stackers and spares thereof.
Captive power plants, including captive generating sets and their spares, fuel, lubricants
and other consumables for such plants and sets.
Office equipments, spares and consumbles thereof.
Raw Materials.
Components.
Consumables.
Tools, Jigs, gauges, fixtures, moulds, dies, instruments and accessories and spares
thereof.
Goods imported for repairs, reconditioning or reengineering for export, after such repair,
reconditioning or reengineering thereof, within three years of the date of importation.

Exemption to aircraft equipments, engine and spare parts, specified catering and ground
equipment, fuel in tanks of aircrafts and lubricating oils by Indian Air Lines, Indian Air Force
and United Arab Airlines.
Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the duty of
customs leviable thereon which is specified in the said Schedule and from the whole of the additional
duty leviable thereon under section 3 of the second mentioned Act subject to the conditions, if
any, laid down in the corresponding entry in column (3) thereof.
1406
TABLE
_______________________________________________________________________________________________
Conditions
__________________________________________________________________________________________________
1
2
3
_______________________________________________________________________________________________
1.
Fuel in the tanks of the aircrafts of an Indian
(i) The quantity of the said fuel is equal
Airline or of the Indian Air Force
to the quantity of the same type of
fuel which was taken out of India in
the tanks of the aircrafts of the same
Indian Airline or of the Indian Air
Force, as the case may be, and on
which the duty of Customs, or Central
Excise had been paid;
(ii) the rate of duty of customs (including
the additional duty leviable under the
said section 3) or the rate of duty of
Central Excise, as the case may be,
leviable on such fuel is the same at the
time of the arrivals and departure of
the such aricrafts; and
(iii) no drawback of duty of customs or
rebate of duty of Central excise, as the
case may be, was allowed on such fuel
at the time of departures of such
aircrafts from India.
2.
Lubricating oil falling within Chapter 27

of the First Schedule to the Customs Tariff
Act, 1975, imported in the engines of any
aircraft registered in India or of any aircraft
of the Indian Air Force.
No drawback of duty of customs or rebate

of duty of Central Excise, as the case may
be, was allowed on the duty paid lubricating oil in the engines of such aircraft at
the time of its departure from India.
Explanation: lubricating oil means any
oil as is ordinarily used for lubrication,
excluding any hydrocarbon oil which has
its flash point below 93.30 centigrade.
3.
Goods imported by the United Arab

Airlines:(i) Catering equipment;
(ii) spare parts and ramp handling
equipment;
(iii) Ground Power Unit equipment;
(iv) maintenance and repair kits which
will be carried on individual aircraft
for use in hangars and which are
are flown back on the same aircraft.
(i) The said goods are used by the said

Airlines for the maintenance of regular
air service to India; and
(ii) the said goods are kept under the
supervision and control of Customs
authorities.

4.
1407
Aircraft equipment, engines and spare parts
(i) The said goods have been imported

by the Air India International or the
Indian Airlines having been borrowed
by the aforesaid airlines for fitment
to their aircraft from foreign airlines
outside India or from the foreign
manufacturers of the prime equipment;
(ii) the importer makes a declaration at the
time of import that the said goods are
being imported for fitment and reexport;
(iii) the said goods are re-exported within
one month from the date of their
importation into India or such
extended period as the Assistant
(iv) the importer executes an undertaking
binding himself to pay an amount
equal to the duty leviable on the said
goods, but for the exemption, in the
event of failure to re-export the said
goods within the period specified or,
as the case may be, the extended
period referred to in condition (iiii);
and
(v) the importer produces the said goods
before the proper officer for
identification before re-export.
______________________________________________________________________________________________________

Exemption from SAD to goods covered in the First Schedule:
[Notfn. No. 6/04-Cus. dt. 8.1.2004].
1962 (52 of 1962), read with sub-section (4) of section 3A of the Customs Tariff Act, 1975 (51 of
1975), the Central Government, being satisfied that it is necessary in the public interest so to do,
hereby exempts all the goods covered in the First Schedule to the said Customs Tariff Act, from
the whole of the special additional duty leviable under sub-section (1) of section 3A of the said
Customs Tariff Act.
2.
This notification shall come into force on the 9th day of January, 2004.
1408

Concessional rate of duty on Machinery, equipment or tools taken on lease when re-exported
after use.
[Notfn. No. 27/02-Cus. dt. 1.03.2002 as amended by 27/08].
so to do, hereby exempts goods of the description specified in column (1) of the Table annexed
hereto, from the payment of so much of the customs duty leviable thereon as is specified in
column (3) of the said Table, subject to the limitations and conditions specified in column (2)
thereof, namely: TABLE
_______________________________________________________________________________________
Description of
Extent of exemption goods
_______________________________________________________________________________________
1
2
3
_______________________________________________________________________________________
Machinery,
equipment or
tools, falling
under Chapters
84,85,90 or
any other
Chapter of the
First Schedule
to the Customs
Tariff
Act,1975 (51
of 1975).
(1) the goods have been taken on lease by

the importer for use after import;
(2) the importer makes a declaration at the time
of import that the goods are being imported
temporarily for execution of a contract;
(3)the said goods are re-exported within three
months of the date of such import or within
such extended period not exceeding 18 months
from the date of said importation, as the Assistant
Commissioner of Customs or the Dy. Commissioner
of Customs, as the case may be, may allow;
(4) where the Assistant Commissioner of
Customs or the Deputy Commissioner of Customs,
as the case may be, grants extension of the
aforesaid period for re-export, the importer
shall pay the difference between the duty
payable under the relevant clause in column (3)
and the duty already paid at the time of their
import; and
(5) the importer executes a bond, with a bank
guarantee, undertaking
(a) to re-export the said goods within three
months of the date of import or with
in the aforesaid extended period;
(b) to produce the goods before the
Assistant Commissioner of Customs or
the Deputy Commissioner of Customs for
identification before re-export;
(c) to pay the balance of duty, along with
interest, at the rate fixed by notification issued
under section 28AB of the said Customs Act,
1962, for the period starting from the date of
import of the said goods and ending with
the date on which the duty is paid in full, if
in the case of,(i) goods which are re-exported within

three months of the date of import,
so much of the duty of customs as is
in excess of the amount calculated
at the rate of five per cent.;
(ii) goods which are re-exported
after three months, but wihtin six
months, of the date of import, so
much of the duty of customs as is
at the rate of fifteen per cent.;
(iii) goods which are re-exported
after six months, but within nine
months, of the date of import, so
much of the duty of customs as is
at the rate of twenty five per cent.;
(iv) goods which are re-exported
after nine months, but within
twelve months, of the date of
import, so much of the duty of
customs as is in excess of the
amount calculated at the rate of
thrity per cent.;
(v) goods which are re-exported
after twelve months, but within
fifteen months, of the date of
customs as is in excess of the
amount calculated at the rate of
thrity five per cent.;
(vi) goods which are re-exported
after fifteen months, but within
1409
the re-export does not take place within the eighteen months, of the date of
stipulated period.
customs as is in excess of the amount
_______________________________________________________________________________________
1
2
3
_______________________________________________________________________________________
calculated at the rate of forty per cent.,

of the aggregate of the duties of
custom, which would be leviable under
the Cusotms Act, 1962 or under any
other law, read with any notification
for the time being in force in respect
of the duty so chargeable.
_______________________________________________________________________________________________________
Note : The goods imported under this concession shall not be eligible for drawback under subsection (2) of section 74 of the Customs Act, 1962.

Exemption to the specified goods, works of art, antiques, paper money, wollen apparels etc.
received as gift by Indian Red Cross etc.
[Notfn. No. 22/03-Cus. dt. 4.2.2003 as amended by Notfn. No.67/04, 26/08,15/11].
Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the duty of
customs leviable thereon specified in the said Schedule and from the whole of the additional duty
leviable thereon under section 3 of the second mentioned Act.
TABLE
__________________________________________________________________________________________________
Sl.No.
________________________________________________________________________________________________
1
2
________________________________________________________________________________________________________
1.
Omitted
2.
Omitted
3.
Omitted
4.
Omitted
5.
Omitted
6.
Omitted
7.
Omitted
8.
Omitted
9.
Specimens, models, wall pictures and Diagrams for instructional purposes
10.
Omitted
11.
Paper Money
12.
Wool Woollen Fabrics and Woollen apparels received as gifts by the Indian Red Cross
13.
Omitted
1410

Exemption to goods including capital goods which are freely importable when imported into
India against a duty credit certificate issued under Vishesh Krishi Upaj Yojana (Special
Agricultural Produce Scheme):
[Notfn. No.41/05-Cus., dt.9.5.2005 as amended by Notifn. 77/05, 97/05, 43/06, 63/07, 72/07,
116/07, 125/08,15/09, 19/09, 123/09, 93/10, 37/12, 40/12, 50/12, 4/13]
so to do, hereby exempts inputs or goods including capital goods, when imported into India
against a duty credit certificate (hereinafter referred to as the said certificate) issued under Vishesh
Krishi and Gram Udyog Yojana (Special Agriculture and Village Industry Scheme ) in accordance
with paragraph 3.8 of the Foreign Trade Policy:(a)
Customs Tariff Act, 1975 (51 of 1975),
(b)
Customs Tariff Act, 1975,subject to the following conditions, namely :(1)
that the said certificate has been issued to an exporter of products specified in paragraph
3.8.1 of the Foreign Trade Policy by the Licensing Authority or Regional Authority and
it is produced before the proper officer of customs at the time of clearance for debit of
the duties leviable on the goods:
the said certificate for debiting the duties leviable on the goods, but for this exemption;
(2)
that the items allowed for import shall be in accordance with paragraph 3.12.4 of the
(3)
Kolkata, Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Chennai, Nhava
Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam, Dahej, Mundhra,
Nagapattinam, Okha, Bedi (including Rozi Jamnagar), Muldwarka, Porbander, Dharamtar
(Tamil Nadu) and Karaikal (Union territory of Puducherry)or through any of the airports
(Amritsar), Lucknow (Amausi), Inodre and Dabolim (Goa) and Visakhapatnam or through
Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi and Maliwada), Waluj
(Aurangabad),Talegoan(District Pune), Dhannad Rau (District Indore), Kheda (Pithampur,
District Dhar),Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu),
Chettipalayam (Tamil Nadu) and Veerapandi (Tamil Nadu) Marripalem Village in Taluk
of Edlapadu, District Guntur and Tondiarpet (TNPM), Chennai and Irungattukottai,
1411
SIPCOT IndustrialPark, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram

District, Tamil Nadu, Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur,
Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondicherry, Garhi
Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari,
Bhusawal, Jamshedpur, Surajpur, Dadri,Tuticorin, Kundli, Bhadohi, Raipur, Mandideep
(District Raisen), Durgapur (Export Promotion Industrial Park), Babarpur and Loni
(District Gaziabad) or through the Land Customs Station at Ranaghat, Singhabad, Raxaul,
Jogbani, Nautanva (Sonauli), Petrapole, Mahadipur, Nepalganj Road, Dawki, Agartala,
Sutarkhandi, Amritsar Rail Cargo Attari Road, Hilli, Ghojadanga and Changrabandha or
Special Economic Zones as specified in the notification issued under section 76A of the
Customs Act, 1962 (52 of 1962);
(4)
duty leviable under Section 3 of the Customs Tariff Act, 1975 (51 of 1975) against the
amount debited in the said Certificate.
(5)
for benefits under the scheme;
that the exports made by EOUs/BTPs who do not avail of direct tax benefits/exemption
shall be eligible provided the same is not covered under paragraph 3.8.2.2. of the policy.
2.
The following categories of exports specified in paragraph 3.8.2.2 of the Foreign

Trade Policy shall not be taken into account for duty credit scrip entitlement under
the scheme :a. (i)
export of imported goods covered under Para 2.35 of Foreign Trade

Policy;
(ii)
exports through transshipment, meaning thereby that exports originating in third country but transshipped through India;
b.
deemed exports;
c.
exports made by Secial Economic Zone units; and
d.
items, which are restricted or prohibited for export under Schedule-2

of Export Policy in ITC (HS).
Explanation :- For the purposes of this notification:(i)
Capital goods has the same meaning as is assigned to it in paragraph 9.12 of the
1412

(ii)
Governmentof India in the Ministry of Commerce and Industry vide notification No.1/
2004, dated the 31st August, 2004 as amended from time to time;
(iii)
section 6 of the Foreign Trade (Development and Regulation ) Act,1992 (22 of 1992) or
an officer authorised by him to grant a license under the said Act.

Omitted
1413

Effective rate of duty on specified goods of Chapters 70, 84, 85 or 90.
[Notfn. No. 25/98-Cus., dt. 2.6.1998 as amended by 27/99, 20/01, 18/05, 125/06.]
In exericse of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962), the Central Government being satisified that it is necessary in the
public interest so to do, hereby exempts goods of the description specified in column (3) of
the Table below, and falling under the sub-heading Nos. of the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the
said Table, when imported into India, from the whole of the duty of customs leviable thereon
under the said First Schedule.
TABLE
_______________________________________________________________________________________________
S.No. Sub-heading
Description
Tariff Item
__________________________________________________________________________________________________
1
2
3
___________________________________________________________________________________________________
1.
7017.10 or
Quartz reactor tubes and holders designed for insertion into diffusion
7020.00
and oxidation furnaces for production of semi-conductor wafers.
2.
8419.89
Chemical vapour deposition apparatus for semi-conductor production.
3.
8419.90
Parts of chemical vapour deposition apparatus for semi-conductor
production.
4.
8421.19
Spin dryers for semi-conductor wafer processing.
5.
8421.91
Parts of Spin dryers for semi-conductor wafer processing.
6.
8424.89
Deflash machines for cleaning and removing contaminants from the
metal leads of semiconductor packages prior to the electroplating
process.
7.
8424.89
Spraying applicances for etching, stripping or cleaning semi-conductor
wafers.
8.
8424.90
Parts of spraying appliances for etching, stripping or cleaning
semiconductor wafers.
9.
8456.10
Machines for working any material by removal of material, by laser
or other light or photo beam in the production of semiconductor
wafers.
10.
8456 90 10
Machine tools for working any material by removal of material, by
laser or other light or photon beam, ultrasonic, electro-discharge,
electro-chemical, electron beam, ionic-beam or plasma arc processes,
for dry-etching patterns on semiconductor materials of the said First
Schedule.
11.
8486 40 00
Focussed ion beam milling machines to produce or repair masks and
reticles for patterns on semiconductor devices.
12.
8456 90 90
Laser cutters for cutting contacting tracks in semiconductor
production by laser beam.
13.
8464.10
Machines for sawing monocrystal semiconductor boules into slices,
or wafers into chips.
14.
8464.20
Grinding, polishing and lapping machines for processing of semiconductor wafers.
15.
8464.90
Dicing machines for scribing or scoring semi-conductor wafers.

16.
8466.91
17.
8466.91
18.
8466.91
19.
8466.93
20.
8466.93
21.
8466.93
22.
8466.93
23.
24.
26.
8466.93
8477.10 or
8479.89
8477.90 or
8479.90
8479.50
27.
28.
29.
8479.89
8479.89
8479.89
30.
31.
8479.89 or
8543.30
8479.89
32.
33.
34.
8479.89
8479.89
8479.89
35.
8479.90
36.
37.
8479.90
8479.90
38.
8479.90
39.
8479.90
40.
8479.90 or
25.
8543.90
1414
Parts of grinding, polishing and lapping machine for processing of

semi-conductor wafer.
Parts of machines for sawing monocrystal semi-conductor boules
into slices, or wafers into chips.
Parts of dicing machines for scribing or scoring semi-conductor
wafers.
Parts of focussed ion beam milling machines to produce or repair
masks and reticles for patterns on semiconductor devices.
Parts of machines for working any material by removal of material,
by laser or other light or photo beam in the production of
Parts of machines for dry-etching patterns on semiconductor
materials.
Parts of laser cutters for cutting contacting tracks in semi-conductor
production by laser beam.
Parts of apparatus for stripping or cleaning semi-conductor wafers.
Encapsulation equipment for assembly of semi-conductors.
Parts of encapsulation equipment for assembly of semi-conductors.
Automated machines for transport, handling and storage of semiconductor wafers, cassettes, wafer boxes and other material for
semiconductor devices.
Apparatus for growing or pulling monocrystal semi-conductor boules.
Epitaxial deposition machines for semi-conductor wafers.
Apparatus for physical deposition by sputtering on semi-conductor
wafers.
Apparatus for wet-etching, developing, stripping or cleaning semiconductor wafers and flat panel displays.
Die attach apparatus, tape automated bonders and wire bonders for
assembly of semi-conductors.
Machines for bending, folding and straightening semi-conductor leads.
Physical deposition apparatus for semi-conductor production.
Spinners for coating photographic emulsions on semiconductor
wafers.
Parts of apparatus for growing or pulling monocrystal semiconductor
boules.
Parts of epitaxial deposition machines for semiconductor wafers.
Parts of apparatus for physical deposition by sputtering on semiconductor wafers.
Parts for die attach apparatus, tape automated bonders and wire bonders
for assembly of semiconductors.
Parts of spinners for coating photographic emulsions on
Parts of apparatus for wet-etching, developing, stripping or cleaning
semi-conductor
wafers and flat panel displays.

41.
8479.90
42.
8479.90
43.
44.
8479.90
8480.71
45.
8514.10
46.
8514.20
47.
8514.30
48.
49.
50.
51
52.
55.
8514.30
8514.90
8514.90
8543 10 10
8543.89 or
9017.20
8543.90
8543.90 or
9017.90
8486 20 00
56.
8486 90 00
57.
9011.10
58.
9011.20
59.
9011.90
60.
9011.90
61.
9012.10
62.
9012.90
63.
64.
9030.90
53.
54.
1415
Parts of automated machines for transport, handling and storage of

semiconductor wafers, wafer cassettes, wafer boxes and other material
for semiconductor devices.
Parts of machines for bending, folding and straightening
semiconductor leads.
Parts of physical deposition apparatus for semiconductor production.
Injection and compression moulds for manufacture of semiconductor
devices.
Resistance heated furnaces and ovens for the manufacture of semiconductor devices on semi-conductor wafers.
Inductance or dielectric furnances and ovens for the manufacture of
semi-conductor devices on semi-conductor wafers.
Parts of resistance heated furnaces and ovens for the manufacture of
semi-conductor devices on semi-conductor wafers.
Apparatus for rapid heating of semiconductor wafers.
Parts of furnaces and ovens of heading Nos. 8514.10 to 8514.30.
Parts of apparatus for rapid heating of wafers.
Ion implanters for doping semiconductor materials.
Pattern generating apparatus of a kind used for producing masks or
reticles from photoresist coated substrates.
Parts of ion implanters for doping semiconductor materials.
Parts and accessories of pattern generating apparatus of a kind used
for producing masks or reticles from photoresist coated substrates.
Apparatus for the projection or drawing of circuit patterns on
sensitised semi-conductor materials.
Parts and accessories of the apparatus of heading Nos. 9010.41 to
9010.49
Optical stereoscopic microscopes fitted with equipment specifically
designed for the handling and transport of semiconductor wafers or
reticles.
Photomicorgraphic microscopes fitted with equipment specifically
reticles.
Parts and accessories of optical stereoscopic microscopes fitted with
equipment specifically designed for the handling and transport of
semiconductor wafers or reticles.
Parts and accessories of photomicrographic microscopes fitted with
semiconductor wafers or reticles.
Electron beam microscopes fitted with equipment specifically
reticles.
Parts and accessories of electron beam microscopes fitted with
semi-conductor wafers or reticles.
Omitted.
Parts and accessories of instruments and apparatus and parts of
applicances for measuring or checking semiconductor wafers or
devices.

65.
9031.41
66.
9031.49
67.
9031.90
1416
Optical instruments and appliances, for inspecting semiconductor wafers

or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices.
Optical instruments and appliances, for measuring surface particulate
contamination on semiconductors wafers.
Parts and accessories of optical instruments and applicances for

inspecting, semiconductor wafers or devices or for inspecting masks,
photomasks or reticles used in manufacturing semiconductor devices.
68.
9031.90
Parts and accessories of optical instruments and appliances for measuring surface particulate contamination on semiconductor wafers.
69.
Any Chapter
All goods required for the manufacture of the goods specified against
Sl.No. 1 to 68 above, subject to the condition that the importer follows
the procedure set out in the Customs (Import of Goods at Concessional
Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.
____________________________________________________________________________________________

Notification granting exemption to specified goods of various chapters from the Levy
of Education Cess.
[Notfn. No. 69/04-Cus., dt. 9.7.2004 as amended by Notfn. No.88/04 dt. 10.9.2004 and
Notifn. No. 18/05-Cus., dt. 1.3.2005 and 16/06 - Cus., dt. 1.3.2006, 1/07-Cus., dt. 2.1.2007,
18/07 dt. 22.2.2007, 35/07-Cus., dt. 1.3.07, 83/07-Cus., dt. 4.7.2007, 32/08-Cus., dt.5.3.2008,
138/2009,17/11, 9/13]
Act, 1962 (52 of 1962), read with section 91 read with section 94 of the Finace Act (No.2),
2004 (23 of 2004), the Central Government being satisfied that it is necessary in the public
interest so to do, hereby exempts the goods of the description specified in in column (2) of
the table below and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of
1975), when imported into India, from the whole of the Education Cess leviable thereon under
the said Section 91 read with section 94 of the said Finance Act.
Provided that in case of goods specified at S. Nos. 5 to 12 and 55 of the said Table, the
exemption under this notification shall be subject to the conditions, if any, specified under the
respective exemption notifications mentioned therein.
Table
_____________________________________________________________________________________________
S.No.
1
2
1.
All goods falling under the following headings or sub-headings or tariff items 0207 13 00, 0207 14 00, 0402 10, 0402 21 00, 0405 10 00,0405 90,
0703 20 00, 0713 10 00, 0802 11 00, 0805 40 00, 0806 20, 0808 10 00,
0809 40 00, 0813 20 00, 0901 11, 0901 90 10, 1006, 1502, 1515 30 90,
2207 10, 2208, 2510 20, 3102 21 00, 3102 50 00, 3104 30 00, 3105 20 00,
3105 30 00, 3105 40 00, 3105 51, 3105 59 00, 3105 60 00, 3105 90, 3818,
1A.
1B.
2.
1417
4011 30 00, 5105 291 0, 5111, 5112, 5113, 5208 41, 5208 42, 5208 49,
5208 51, 5208 52, 5208 59, 5209 41, 5209 42 00, 5209 43, 5209 51, 5209 52, 5209 59, 5210
41, 5210 49, 5210 51, 5210 59, 5211 41, 5211 42 00, 5211 43, 5211 51, 5211 52, 5211 59,
5212 15 00, 5212 24 00, 5212 25 00, 5407 10, 5407 41, 5407 42, 5407 43 00, 5407 44, 5407
51, 5407 52, 5407 53 00, 5407 54, 5407 69 00, 5407 71, 5407 72 00, 5407 73 00, 5407 74
00, 5407 81, 5407 82, 5407 83 00, 5407 84, 5407 91, 5407 92 00, 5407 93 00, 5407 94 00,
5408 22, 5408 23 00, 5408 24, 5408 31, 5408 32, 5408 33 00, 5408 34, 5511 10 00, 5511 20
00, 5511 30, 5512 19, 5512 29, 5512 99, 5513 21 00, 5513 23 00, 5513 29 00, 5513 31 00,
5513 39 00, 5513 41 00, 5513 49 00, 5514 21 00, 5514 22 00, 5514 23 00, 5514 29 00, 5514
30, 5514 41 00, 5514 42 00, 5514 43 00, 5514 49 00, 5515, 5516 12 00, 5516 13 00, 5516
14, 5516 24 00, 5516 43 00, 5516 44 00, 5516 93 00, 5516 94 00, 5702 32, 5702 42, 5702
92, 5703 20, 5703 30, 5704 90, 5801, 5802 19, 5804, 5810 10 00,
6001 92 00, 6101 20 00, 6101 30, 6102 10 00, 6102 20 00, 6102 30, 6104 19, (except of
wool or fine animal hair or cotton) 6104 41 00, 6104 43 00, 6104 44 00, 6104 49, 6104
51 00, 6104 52 00, 6104 53 00, 6104 59, 6104 62 00, 6104 63 00, 6105, 6106, 6107 11 00,
6107 12, 6108 21 00, 6108 22, 6108 91 00, 6108 92, 6109, 6110,6201 11 00, 6201 12, 6201
13, 6201 91 00, 6201 92 00, 6201 93 00, 6202 11, 6202 12 00, 6202 13 00, 6202 91, 6202 92,
6202 93, 6203, 6204 11 00, 6204 13 00, 6204 19, 6204 31 00, 6204 32 00, 6204 33 00,
6204 39, 6204 41, 6204 42, 6204 43, 6204 44 00, 6204 49, 6204 51 00, 6204 61, 6204 62 00,
6204 69, 6205, 6206 20 00, 6206 30 00, 6206 40 00, 6207 11 00, 6207 19, 6207 99 (other
than goods of man made fibres), 6208 11 00, 6208 19, 6208 91, 6208 92, 6210 20, 6210
30, 6210 40, 6210 50 00, 6211 32 00, 6211 33 00, 6211 42, 6211 43 00, 6212, 6214 10, 6214
20, 6214 90, 6215, 6301 20 00, 6302 21 00, 6302 31 00, 8469 00 10, 8470, 8471, 8473 21 00,
8473 29 00, 8473 50 00, line telephone sets and line videophones of heading 8517,
8517 19, 8519 50 00 all prepared unrecorded media for sound recording or similar
recording of other phenomena, other than products of Chapter 37 (excluding cards
incorporating a magnetic stripe) of heading 8523 recorded media for reproducing
phenomena other than sound or image, of heading 8523, 8531 20, 8532, 8533, 8534
00 00, 8541, parts of electronic integrated circuits and micro-assemblies, of tariff
item 8523 52 or 8542 90 00, 8543 59 10, 8543 70 11, 9013 80 10, 9013 90 10, 9026, 9027
20 00, 9027 30, 9027 50, 9027 80 (except exposure meters), 9030 40 00, 9030 82 00;
Carpets and other textile floor coverings, woven, not tufted or flocked, of man-made
textile material falling under sub-heading 5702 50;
Mens or boys overcoats, car coats, capes, cloaks, anoraks (including ski-jackets),
wind-cheaters, wind-jackets and similar articles of wool or fine animal hair, knitted
or crocheted, other than those of heading 6103 falling under tariff item 6101 90
90.
Upholstery fabrics falling under the following headings or sub-headings 5208 39,5209 31, 5209 32, 5209 39, 5209 49,5210 39, 5211 31, 5211 32,
5211 39, 5211 49, 5407 61, 5516 22 00, 5516 23 00, 5802 30 00;
3.
Dairy spread with milk fat content at least 75% but less than 80%, by weight, falling
under tariff item 0405 20 00;
4.
Areca nut falling under sub-heading 0802 90;
5 to 8.
Omitted
9.
All goods falling under sub-heading 2106 90 other than goods covered under S. No.
1418
92 of the Table annexed to the notification No. 12/2012 - Customs, dated the 17th
March 2012, published in the Gazette of India vide number G.S.R.185 (E), dated the
17th March, 2012;
10.
All goods falling under sub-heading 3302 10 other than goods covered under S. No.
213 of the Table annexed to the notification No. 12/2012 -Customs, dated the 17th
March, 2012, published in the Gazette of India vide number G.S.R. 185 (E),the dated
17th March,2012;
11.
All goods covered under notification No.25/1998-Customs, dated 2nd June 1998
published in Gazette of India vide number G.S.R. 290(E), dated the 2nd June 1998;
11A.
Fascimile machines and teleprinters, falling under headings 8443;
11B.
All goods falling under tariff items 8517 69 50, 8517 69 60, 8517 69 70, 8517
69 90 and 8517 70 10;
11C.
Parts and accessories (falling under tariff item 8443 99) of all goods falling under
tariff items 8443 31 00 and 8443 32;
11D
Units of automatic data processing machines falling under sub-heading 8517 62;
11E.
All goods falling under tariff items 8528 41 00, 8528 51 00 or 8528 61 00;
11F
All goods falling under tariff item 8443 31 00 or sub-heading 8443 32
12.
All goods falling under sub-heading 8473 30;
12A
Parts and accessories (heading 8529) of goods falling under 8528 41 00, 8528 51 00
or 8528 61 00;
13 to 16.
Omitted
17.
Automatic Teller Machines falling under sub-heading 8472 90;
18.
Printed circuit assemblies of word processing machines, falling under tariff item
8473 10 00;
19.
Printed circuit assemblies for automatic teller machines, falling under sub-heading
8473 40;
20.
Static converters for automatic data processing machines and units thereof, and
telecommunication apparatus, falling under sub-heading 8504 40;
21.
Other inductors for power supplies for automatic data processing machines and units
thereof, and telecommunication apparatus, falling under sub-heading 8504 50;
22.
Printed circuit assemblies falling under sub-heading 8504 90 for(i)

static converters for automatic data processing machines and units thereof,
and telecommunication apparatus;

(ii)
1419
other inductors for power supplies for automatic data processing machines
and units thereof, and telecommunication apparatus
23.
Microphones having a frequency range of 300 Hz to 3,4 KHz with a diameter of

not exceeding 10 mm and a height not exceeding 3 mm, for telecommunication
use, falling under sub-heading 8518 10;
24.
Loudspeakers, without housing, having frequency range of 300 Hz to 3,4 KHz

with a diameter not exceeding 50 mm, for telecommunication use cone type and
other than cone type, falling under sub-heading 8518 29;
25.
Line telephone handsets, falling under sub-heading 8518 30;
26.
Printed circuit assemblies falling under sub-heading 8518 90 for (i)

microphones having a frequency range of 300 Hz to 3,4 KHz with a
diameter not exceeding 10 mm. and a height not exceeding 3 mm. for
telecommunication use;
(ii)
loud speakers, without housing, having a frequency range of 300 Hz to
3,4 KHz with a diameter not exceeding 50 mm. for telecommunication
use
(iii)
line telephone handsets
27.
Printed circuit assemblies for telephone answering machines, falling under subheading 8522 90;
28.
Information Technology Software, falling under heading 8523;
29.
Digital still image video cameras, falling under tariff item 8525 80 20;
30.
Aerials or antennae of a kind used with apparatus for radiotelephony and

radiotelegraphy, falling under tariff item 8517 70 90;
31.
Populated PCBs falling under sub-heading 8529 90 for

(i)
transmission apparatus other than apparatus for radio broadcasting or
television;
(ii)
transmission apparatus incorporating reception apparatus;
(iii)
digital still image video cameras ;
32.
Parts (other than populated PCBs) for digital still image video cameras, falling
under sub-heading 8529 90;
33.
Flat panel displays of a kind used in automatic data processing machines and
telecommunication apparatus, falling under sub-heading 8531 80;
34.
Parts of indicator panels incorporating Liquid Crystal Devices (LCD) or Light Emitting
Diode (LED), falling under sub-heading 8531 90;
35.
Electronic AC switches consisting of optically coupled input and output circuits

(insulated thyristor AC switches), falling under sub-heading 8536 50;
1420
36.
Electronic switches, including temperature protected electronic switches, consisting

of a transistor and a logic chip (chip-on-chip technology) for a voltage not exceeding
1000 volts, falling under sub-heading 8536 50;
37.
Electromechanical snap-action switches for a current not exceeding 11 amps,

switches of contact rating less than 5 Amp at voltage not exceeding 250 volts,
falling under sub-heading 8536 50;
Plugs and sockets for coaxial cables and printed circuits, falling under sub-heading
8536 69;
Connection and contact elements for wires and cables, falling under sub-heading
8536 69;
Wafer probers, falling under sub-heading 8536 90;
38.
39.
40.
41.
Printed circuit assemblies all falling under sub-heading 8538 90 for the following
goods of heading 8536(i)
electronic AC switches consisting of optically coupled input and output
circuits (insulated thyristor AC switches);
(ii)
electronic switches, including temperature protected electronic switches,

consisting of a transistor and a logic chip(chip-on-chip technology) for
a voltage not exceeding 1000 volts;
(iii)
electro-mechanical snap-action switches for a current not exceeding 11

amperes, switches of contact rating less than 5 amperes at voltage not
exceeding 250 volts;
(iv)
plugs and sockets for co-axial cables and printed circuits;
(v)
connection and contact elements for wires and cables; and
(vi)
wafer probers;
42.
Electrical machines with translation or dictionary functions, falling under tariff

item 8543 70 99;
43.
Printed circuit assemblies falling under tariff item 8543 90 00 for :(i)
(ii)
proximity cards and tags;

electrical machines with translation or dictionary functions
44.
Electric conductors of a voltage not exceeding 1000 V, fitted with connectors, of a

kind used for telecommunications, falling under sub-heading 8544 42;
45.
Omitted
46.
Omitted
47.
Drafting machines of tariff item 9017 10 00;
1421
48.
Drawing machines of sub-heading 9017 20;
49.
Printed circuit assemblies falling under tariff item 9017 90 00 for drafting
machines or drawing machines of heading 9017;
50.
Parts and accessories of products of heading 9027, other than for gas or smoke
analysis apparatus and microtomes, falling under sub-heading 9027 90.
51 & 52
Omitted
53.
All goods falling under headings 2204 and 2205 and tariff item 2206 00 00.
54.
All goods falling under tariff items 8517 12 10 and 8517 12 90.
55.
All goods falling under heading 9801 covered under S. No. 508 of the Table annexed
to the notification No. 12/2012 Customs, dated the 17th March, 2012, published in
the Gazette of India vide number G.S.R.185 (E) , dated the 17th March, 2012
Explanation. - For the purposes of this notification, Upholstery fabrics means material used on
furniture or used to cover walls, as curtains or wall hangings and includes fabric coverings and
treatments in automobiles, airplanes or railroad passenger cars.
1422

Effective rates of duty on specified goods of Chapter 8, 9, 25, 29, 34 and 38
[Notifn. No. 22/07-Cus., dt. 1.3.2007]
Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in
the Ministry of Finance (Department of Revenue), No. 15/2005-Customs, dated the 1st March,
2005 [published vide number G.S.R. 113(E), dated the 1st March, 2005], except as respect
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 falling
under the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs
Tariff Act, 1975 ( 51 of 1975), and specified in column (2) of the Table below, when imported
into India, from so much of the duty of customs leviable thereon under the said First Schedule
as is in excess of
(a) the amount calculated at the rate specified in the corresponding entry in column (3)
of the said Table, where the standard rate of duty is leviable; and
(b) the amount calculated at the rate specified in the corresponding entry in column (4)
of the said Table, where the preferential rate of duty is leviable.
Explanation.- For the purposes of this notification, the rate specified in column (3) or column(4)
is the ad valorem rate.
Table
_________________________________________________________________________________________________
S.No. Chapter or heading or sub-heading or tariff item
Standard rate
Preferential
rate
_________________________________________________________________________________________________
1
2
3
4
_________________________________________________________________________________________________
1.
0806 20
100%
90%
2.
0907
35%
35%
3.
2504
10%
5%
4.
2917 37 00 and 2933 71 00
10%
10%
5.
2936
10%
10%
6.
2937, 2939 41, 2939 42 00, 2939 43 00, 2939 49 00,
10%
10%
2939 51 00 and 2939 59 00

7.
2941
10%
10%
8.
3001, 3002, 3003 and 3004
10%
10%
9.
3402 11, 3402 12 00, 3402 13 00 and 3402 19 00
10%
10%
10.
3801 10 00, 3802 10 00 and 3812 10 00
10%
10%
1423
11.
3815 11 00 and 3815 12
10%
5%
_________________________________________________________________________________________________

Exemption to specified goods to Chapter 38, 84, 85 and 90 and all goods for the
manufacture thereof[Notifn. No. 24/05-Cus., dt. 1.3.2005 as amended by 132/06.]
1962(52 of 1962), the Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby exempts the following goods of the description as specified in column
(3) of the Table below and falling under the heading, sub-heading or tariff-item of the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in
column (2) of the said Table when imported into India, from the whole of the duty of Customs
leviable thereon under the said first schedule, namely:
Table
________________________________________________________________________________________
Sr.
Heading, subDescription
No.
heading or
tariff item
________________________________________________________________________________________________________________________________________________________________________________
1
2
3
________________________________________________________________________________________
1
2
3
3818 00
8443 31 00 or
8443 32 00
8443 39
8443 99
5
6
7
8
9
8456 90 10
or 8486 20
8469 00 10
8470
8471
8473 21 00
or 8473 29 00
All goods
All goods
(a)
Electrostatic photocopying apparatus, operating
by reproducing the original image directly onto the copy
(direct process ); and
(b)
Photocopying apparatus, other than electrostatic,
incorporating an optical system
Parts and accessories of the following goods namely
(a)
all goods falling under tariff items 8443 3100, and
8443 3200;
(b)
Electrostatic photocopying apparatus, operating
by reproducing the original image directly onto the copy
(direct process ); and
(c)
Photocopying apparatus, other than electrostatic,
incorporating an optical system
Machine tools for dry etching pattern on semi
conductor material
All goods
All goods
All goods
All goods

10
11
12
8473 30
8473 50 00
8486 20 00
13
14
15
8517
8519 50 00
8523
16
17
8525 60
8528 41 or
8528 51 or
8528 61
8529 90 90
8531 20 00
8532
8533
8534 00 00
8541
8542 or
8523 52
8543 10 10
or 8486 20
8543 70 11
or 8523 59
8543 90 or
8548 90
8544 70
9013 80 10
9013 90 10
9026
9027 20 00
9027 30
9027 50
9027 80
9030 40 00
9030 82 00
9031 41 00
All chapters
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
1424
All goods
All goods
Apparatus for the projection or drawing of circuit patterns
on sensitized semiconductor materials
All goods
All goods
(a)
All prepared unrecorded media for sound recording or similar recording of other phenomena, other than cards
incorporating a magnetic stripe
(b)
Recorded media for reproducing phenomena other
than sound or image
All goods
All goods
Parts and accessories of 8528 41 or 8528 51 or 8528 61
All goods
All goods
All goods
All goods
All goods
Electronic Integrated circuits
Ion Implanters for doping semi conductor material
Proximity cards and Tags
Electronic Microassemblies
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods for the manufacture of goods covered by S.Nos. 1
to 38 above, provided that the importer follows the procedure set out in the Customs (Import of Goods at Concessional
Rate of Duty for Manufacture of Excisable Goods) Rules,
1996..
__________________________________________________________________________________________
1425

Exmption to specified goods of Chapter 84, 85 and 90 and all goods for the manufacture thereof[Notifn. No. 25/05-Cus., dt. 1.3.2005 as amended by 133/06, 26/07,15/12]
interest so to do, hereby exempts following the goods of the description specified in column (3)
of the Table below and falling within the heading, sub-heading or tariff item of the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column
(2) of the said Table, when imported into India, from the whole of the duty of customs leviable
thereon under the said First Schedule, namely:Table
_____________________________________________________________________________________
S. No. Heading, Sub
heading or Tariff
item
_____________________________________________________________________________________
1
2
3
_____________________________________________________________________________________
1.
8472 90
Automatic teller machines
2.
8473 10 00
Printed circuit assemblies of word processing machines
3.
8473 40
Printed circuit assemblies for automatic teller machines
4.
8504 40
Static converters for automatic data processing machines and units

thereof, and telecommunication apparatus
5.
8504 50
Other inductors for power supplies for automatic data processing

machines and units thereof, and telecommunication apparatus.
6.
8504 90
Printed circuit assemblies for static converters for automatic data

processing machines and units thereof, and telecommunication
apparatus; printed circuit assemblies for other inductors for power
supplies for automatic data processing machines and units thereof,
and telecommunication apparatus
7.
8518 10 00
Microphones having a frequency range of 300 Hz to 3,4 KHz with a

diameter of not exceeding 10mm and height not exceeding 3mm,
for telecommunication use
8.
8518 29 00
9.
8517 11 or
8517 18
Loudspeakers, without housing, having a frequency range of 300 Hz

to 3,4 KHz with a diameter of not exceeding 50 mm, for
telecommunication use
Line telephone handsets

1426
_____________________________________________________________________________________
1
2
3
_____________________________________________________________________________________
10.
8518 90 00
Printed circuit assemblies for

(i) microphones having a frequency range of 300 Hz to 3,4 KHz with a
diameter not exceeding 10 mm. and a height not exceeding 3 mm. for
telecommunication use;
(ii) loud speakers, without housing, having a frequency range of 300
Hz to 3,4 KHz with a diameter not exceeding 50 mm., for
telecommunication use; or
(iii) line telephone handsets.
11.
12.
8522 90 00
8525 50
Printed circuit assemblies for telephone answering machines

Transmission apparatus other than apparatus for radio broadcasting
or television
13.
8525 80 20
Digital still image video cameras

Explanation. - For the purposes of this entry, digital still image
video camera means a digital camera not capable of recording video
with minimum resolution of 800 x 600 pixels, at minimum 23 frames per
second, for at least 30 minutes in a single sequence using the maximum
storage (including expanded) capacity
14.
8527 99
Portable receivers for calling, alerting or paging
15.
8529 10
16.
8529 90 90
17.
8531 80 00
Aerials or antennae of a kind used with apparatus for radio-telephony

and radio-telegraphy
Parts (including populated PCBs) of the following goods namely :(i) digital still image video cameras;
(ii) transmission apparatus other than apparatus for radiobroadcasting or television;
(iii) transmission apparatus incorporating reception apparatus; or
(iv) portable receivers for calling, alerting or paging.
Flat panel displays of a kind used in automatic data processing
machines and telecommunication apparatus
18.
8531 90 00
Parts of indicator panels incorporating liquid crystal devices(LCD)

or light emitting diodes(LED)
19.
8536 50
Electronic AC switches consisting of optically coupled input and

output circuits (insulated thyristor AC switches)
20.
8536 50
21.
8536 50
Electronic switches, including temperature protected electronic

switches, consisting of a transistor and a logic chip (chip-on-chip
technology) for a voltage not exceeding 1000 volts
Electromechanical snap-action switches for a current not exceeding
11 amperes, switches of contact rating less than 5 amperes at voltage
not exceeding 250 volts
1427
22.
8536 69
Plugs and sockets for co-axial cables and printed circuits
23.
8536 90
Connection and contact elements for wires and cables
24.
8536 90
Wafer probers
25.
8538 90 00
Printed circuit assemblies for the following goods of heading 8536,

namely:(1) electronic AC switches consisting of optically coupled input
and output circuits (insulated thyristor AC switches);
(2) electronic switches, including temperature protected electronic
switches, consisting of a transistor and a logic chip (chip-on-chip
technology) for a voltage not exceeding 1000 volts;
(3) electro-mechanical snap-action switches for a current not
exceeding 11 amperes, switches of contact rating less than 5 amperes
at voltage not exceeding 250 volts;
(4) plugs and sockets for co-axial cables and printed circuits;
(5) connection and contact elements for wires and cables;
(6) wafer probers
26.
8543 70 99
Electrical machines with translation or dictionary functions
27.
8543 90 00
Printed circuit assemblies for (i) proximity cards and tags;

(ii) electrical machines with translation or dictionary functions.
28.
8544 49
Electric conductors, for a voltage not exceeding 80 V, of a kind

used for telecommunications
29.
8544 42
Electric conductors, for a voltage exceeding 80 V, but not exceeding

1000 V, fitted with connectors, of a kind used for
telecommunications
30.
9017 10 00,
9017 20
Drafting or drawing machines
31.
9017 90 00
Printed circuit assemblies for drafting or drawing machines of

heading 9017
32.
9027 90
Parts and accessories of products of heading 9027, other than for

gas or smoke analysis apparatus and microtomes
33.
Any Chapter
All goods, except poly-laminated aluminium tape and poly-laminated

steel tape, for the manufacture of goods specified against serial number
1 to 32, provided that the importer follows the procedure set out in the
Customs (Import of Goods at Concessional Rate of Duty for
Manufacture of Excisable Goods) Rules, 1996.
_____________________________________________________________________________________________

1428
________________________________________________________________________
GENERAL
(1)
(2)
(3)EXEMPTION NO.(4)165
(5)
(6)
________________________________________________________________________
Exemption and effective rate of basic and additional duty for specified goods of Chs. 1to 99.
[Notfn. No.12/12-Cus., dt. 17.03.2012 as amended by 23/12, 24/12, 25/12, 26/12, 31/12, 39/12.
43/12, 45/12, 46/12, 47/12, 49/12, 51/12, 54/12, 55/12, 59/12, 62/12, 1/13, 2/13, 12/13]
1962 (52 of 1962) and in supersession of the notification of the Government of India in the
Ministry of Finance ( Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002
Published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 118(E) dated the 1st March, 2002, except as respects things done or omitted to be done
before such supersession, the Central Government, being satisfied that it is necessary in the
public interest so to do, hereby exempts the goods of the description specified in column (3) of
the Table below or column (3) of the said Table read with the relevant List appended hereto, as the
case may be, and falling within the Chapter, heading, sub-heading or tariff item of the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry
in column (2) of the said Table, when imported into India,(a) from so much of the duty of customs leviable thereon under the said First Schedule
as is in excess of the amount calculated at the standard rate specified in the corresponding entry
in column (4) of the said Table;
(b) from so much of the additional duty leviable thereon under sub-section (1) of section
3 of the said Customs Tariff Act 1975 (51 of 1975) as is in excess of the additional duty rate
specified in the corresponding entry in column (5) of the said Table, subject to any of the
conditions, specified in the Annexure to this notification, the condition number of which is
mentioned in the corresponding entry in column (6) of the said Table:
Table
________________________________________________________________________
S.
Chapter or
Standard Additional Condition
No. Heading or
rate
duty rate
No.
subheading or
tariff item
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
1. 1
Animals and birds imported by zoo
Nil
2.
Cows, heifers, bulls, goats, sheep,

pigs, angora rabbits, ducklings and
pureline poultry stock
5%

1429
________________________________________________________________________
3. 1
Grand parent poultry stock and
25%
(1)
(2)
(3)
(4)
(5)
(6)
donkey stallions
________________________________________________________________________
4.
0302 or
0303
Atlantic salmon
10%
5.
0303
Tuna bait
Nil
6.
030616 or
030617
Live SPFL. vannamei broodstock
10%
7.
040210 or
04022100
Goods upto an aggregate of ten

thousand metric tonnes of total
imports of such goods in a
financial year.
15%
8.
0405
Butter, ghee and butter oil
30%
9.
0405
White butter, butter oil, anhydrous

milk fat upto an aggregate of
fifteen thousand metric tonnes
of total imports of such goods
in a financial year.
Nil
10.
04069000
All goods
30%
11.
Pancreas
5%
12.
0508 00
Conch shell
5%
13.
0508 00 10
All goods
Nil
14.
051191
Artemia cyst, including wet

artemia cyst
5%
15.
05119911
Artemia
5%
16.
05 or any
other
Chapter
namely:-
The following goods, namely:(1) Frozen semen;

(2) Frozen semen equipment,
(a) flasks, refrigerators, vessels, jars
or dewars, and their accessories;
(b) Plastic insemination sheath and
insemination guns; and
(c) Weaton ampoules and straws
for freezing semen
5%
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
5%

1430
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
saplings of flower plants, seeds
or plants of fruits and seeds
of pulses
18.
0601 or 0602
All goods
5%
19.
0703 10
All goods
Nil
20.
0713
Pulses
10%
21.
0713
Pulses
Nil
22.
08013100
Cashew nuts in shell
Nil
23.
0802 12 00
All goods
23A 0802 21 00,

0802 22 00
All goods
Rs. 65/per kg.

10%
24.
0802 51 00,
0802 52 00
All goods
10%
25.
08026100,
08026200,
08027000 or
08029000
All goods (excluding areca nuts

also known as betel nuts)
30%
26.
0804 1020,
0804 1030
All goods
20%
27.
0805 10 00,
All goods
0805 50 00,
0806 10 00 or
0808 20 00
30%
28.
0806 20
All goods
100%
29.
08062010
Sun dried dark seedless raisin
30%
30.
0810 60 00 or All goods, other than black, white

0810 90
or red currants and gooseberries
15%
31.
0904 11 10
Long pepper (Piper longum)
30%
32.
0907
All goods
35%

1431
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
33.
1001
50%
34.
1001 1900 or
1001 99 10
Wheat
Nil
35.
1001
Meslin
Nil
36.
1005 10 00,
1007 or 1008
21,1008 29
All goods
50%
37.
1005 90 00
Goods upto an aggregate of five

lakh metric tonnes of total imports
of such goods in a financial year
Nil
38.
1005 90 00
50%
38A
1004 22 00
All goods other than those specified

against S. No. 37
De-hulled oat grain
15%
39.
11071000,
11081200
All goods
30%
40.
1207 91 00
All goods
20%
41.
1209
All goods (other than those falling

under sub-headings 120991
and 120999)
15%
42.
120991 or
120999
All goods
5%
43.
1211 30 00,
All goods (other than liquorice roots)
1211 40 00 or
1211 90
15%
44.
1301 90
Seed lac
5%
45.
1301 90 13
Asafoetida
20%
46.
1301 90 22
All goods
20%
47.
1301 90 49
Oleopine resin
5%
48.
1302 19 or
1302 20 00
All goods (other than vegetable seeds 15%

and extracts of pyrethrum or of the

1432
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
roots of plants containing rotenone)
49.
1401 10 00
Bamboo for use in the

manufacture of agarbatti
10%
50.
15.
Edible oils falling under headings

1508, 1512, 1513, 1514,1515 or
sub-heading 1511 10
85%
51.
15.
I. The following goods, other than

of edible grade, namely:10%
(B) All goods (except crude palm

12.5%
oil and crude palm stearin) having
Free Fatty Acid (FFA) 20 percent
or more and falling under heading
1507, 1508, 1509, 1510, 1511, 1512,
1513, 1514 or 1515, imported for the
manufacture of soaps, industrial fatty
acids and fatty alcohol by a manufacturer
having plant for splitting up of such
oils into fatty acids and glycerols
(C) All goods (except crude palm oil),

having Free Fatty Acid (FFA) 20
percent or more, and falling under
heading 1507, 1508, 1509, 1510, 1511,
1512, 1513, 1514 or 1515 for the
manufacture of soaps, industrial
fatty acids, and fatty alcohol
20%
(D) All goods (except crude palm oil),

having Free Fatty Acid (FFA) 20
percent or more and falling under
heading 1507, 1508, 1509, 1510,
1511, 1512, 1513, 1514 or 1515
65%
(A) Crude palm stearin having Free

Fatty Acid (FFA) 20 percent or
more and falling under heading
1511, imported for manufacture
of soaps, fatty acids and fatty
alcohols by a manufacturer having
plant for splitting up of such oils
into fatty acids and glycerols

1433
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
II. The following goods, of
edible grade namely,(A) Crude palm oil falling under
heading 1511, having an acid value
of 4 or more and total carotenoid
(as beta carotene) in the range of
250 mg/kg. to 2500 mg/kg., in loose
or bulk form for manufacture of
refined oil, refined palmolein,
vanaspati, bakery shortening
or inter-esterified fats
2.5%
(B) Crude Palmolein falling under

2.5%
heading 1511, having an acid value of
4 or more and total carotenoid (as beta
carotene) in the range of 500 mg/kg. to
25000 mg/kg., in loose or buld form for
manufacture of refined oil,l refined
palmolein, vansaspati, bakery
shortening or inter-esterified fats
(C) Fractions of crude palm oil

(other than crude palmolein)
falling under heading 1511,
having an acid value of 2 or
more and total carotenoid
(as beta carotene) in the
range of 500 mg/kg. to
2500 mg/kg., in loose or
bulk form
2.5%
85%
Explanation.-For the purposes

of this entry, Crude palm oil
means fixed vegetable oils,
fluid or solid, obtained by
pressure, if they have undergone
no processing other than decantation,
centrifugation or filtration, provided
that, in order to separate the oils from
solid particles only mechanical force,
such as gravity, pressure or centrifugal
force, has been employed, excluding
any absorption filtering process,
fractionalization or any other physical
or chemical process. If obtained by
extraction an oil shall continue to be
considered as crude, provided it has
undergone no change in colour, odour
or taste when compared with
corresponding oil obtained
by pressure
52.
15
Refined vegetable oils of edible

grade, in loose or bulk form (other

1434
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
than those falling under
heading 1511)
53.
15
Vegetable oils of edible grade, in

loose or bulk form (other than those
specified against S. No. 52 and
those falling under heading 1511),
imported for the manufacture of oil
commonly known as Vanaspati
or for refining
75%
4 and 5
Explanation.-The expression
Vegetable oil means(a) in the case of cottonseed oil,
oil having a free fatty acid content
of at least 0.2%; and
(b) in the case of any other vegetable
oil, oil with free fatty acid content
of at least 0.5%.
54.
1505
All goods
2.5%
55.
15071000
All goods
2.5%
56.
15079010
All goods
7.5%
57.
1508, 1509,
1510, 1512,
1513, 1514,
or 1515
All goods, crude and edible grade
2.5%
58.
1508,1509,
1510, 1512,
1513, 1514
or 1515
All goods, refined and edible grade
7.5%
59.
1511 90
All goods
7.5%
60.
1512 11
Crude sunflower seed or safflower

oil upto an aggregate of one lakh
and fifty thousand metric tonnes
of total imports of such goods in
a financial year
50%
61.
1512 11
All goods other than those
75%

1435
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
specified against S. No. 60
62.
15121110
All goods
2.5%
63.
15121910
All goods
7.5%
64.
151419 or
1514 99
Refined rape, colza or mustard oil

upto an aggregate of one lakh
and fifty thousand metric tonnes
of total imports of such goods
in a financial year
45%
65.
1514 11 or
1514 91
All goods, edible grade
2.5%
66.
1514 19 or
15 14 99
7.5%
67.
1516 10
All goods
30%
68.
1516 20
All goods
80%
69.
1516 20
7.5%
70.
1517 or 1518
All goods of edible grade
80%
71.
1517 10 21,
1517 90 10,
1518 00 11,
1518 00 21 or
1518 00 31
7.5%
72.
1517 or 1518
All goods other than edible grade
30%
73.
1520 00 00
Crude glycerin
12.50%
74.
1520 00 00
All goods
20%
75.
1701
All goods
60%
76.
1701
Raw Sugar
10%
3A
77.
1701
Refined or white sugar
10%
3B
78.
1701
Raw sugar if imported by a

bulk consumer
10%
3C

1436
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
79.
1702
Dextrose Monohydrate
20%
80.
1702
Lactose for use in the manufacture

of homeopathic medicine
10%
81.
170211 or
170219
All goods
25%
82.
1703
All goods
10%
83.
1704 10 00
All goods
30%
84.
1806 90
Food preparations, for infant use

and put up for retail sale, of
17.5%
(i) goods of headings 0401 to 0404,

containing cocoa calculated on a
totally defatted basis, in a
proportion by weight of 5% or
more but less than 10%; or
(ii) flour, meal, starch or malt extract
containing cocoa calculated on a
totally defatted basis, in a
proportion by weight of 40% or
more but less than 50%.
85.
190110
Preparations for infant use, put

up for retail sale
30%
86.
1903 00 00
All goods
30%
87.
1905 31 00 or All goods

1905 32
30%
88.
2004 10 00
All goods
30%
Peanut butter
7.5%
Cranberry products
10%
30%
88A. 2008 11 00
89.
20089300,
2009 8100 ,
2009 90 00,
2202 90
90.
2009 11 00,
Orange juice
2009 12 00 or

1437
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
2009 19 00
91.
21061000
Soya protein concentrate
10%
92.
210690
All goods (excluding compound

alcoholic preparations of a kind
used for the manufacture of
beverages, of an alcoholic strength
by volume exceeding 0.5 per cent.
By volume, determined at a
temperature of 20 degrees
centigrade)
30%
93.
Any
Chapter
The goods specified in List 1

used in the processing of sea-food.
Nil
Nil
94.
22
Wine, for use as sacramental wine
30%
Nil
95.
220710
All goods
Nil
96.
2207 20 00
All goods
7.5%
97.
2208
Angostura bitters
5%
98.
23, 28, 29,

30 or 38
Veterinary drugs and other goods

specified in List 2
10%
99.
230120
All goods
5%
99A. 2302 10 10
Maize bran
Nil
100.
2302 40 00
Bran, sharps and other residues,

whether or not in the form of
pellets, derived from the sifting,
milling or other working of rice
15%
101.
2301 20,
2309 90 32,
2309 90 39
Fin fish feed
Nil
102.
2304, 2305
or 2306
All goods
15%
103.
2304
Dietary soya fibre
15%
Nil
2304
Nil
104. 2306
De-oiled rice bran oil cake
104A De-oiled soya extract

1438
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
Groundnut oil cake/oil cake meal
Sunflower oil cake/oil cake meal
Canola oil cake /oil cake meal
2305
230630
230690
Nil
Nil
Nil
Mustard oil cake/oil cake meal
230690
Nil
105.
2309 10 00
All goods
20%
106.
2309 90
Feed additives or pre-mixes
20%
107.
2309 90
Prawn feed, shrimp larvae feed

and fish feed in pellet form
5%
5%
Explanation.- For the removal of

doubt, prawn feedshall
mean goods(i) which are capable of being
used as prawn feed, as such ,
without any addition or alteration
thereto; and
(ii) in which the proportion of
vitamin pre- mixes or vitamins, by
weight, shall not exceed the
standard input output norms
(SION) for prawn feed as contained
in the Public Notice No. 19 (RE-88)/
1997-2002, dated the 24 th June, 1998
(as amended from time to time) of the
Government of India, in the Ministry
of Commerce and Industry.
108.
25 (except
2515, 2516,
2523, 2524)
All goods
109.
2503 00
Crude or unrefined sulphur
2.5%
110.
2510
Rock phosphate
2.5%
111.
2520 10
Gypsum
2.5%
112.
2523 29
All goods
Nil
113.
2528
Boron ores
2.5%

1439
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
114.
2529 22 00
Acid grade fluorspar
5%
115.
25, 28, 38
or 39
The following goods, when imported

for use in the manufacture of
refractory products falling under
Chapters 38, 68 or 69, namely:(A)
(1) Aluminous cement
(2) Silicon metal (99%)
(3) Micro/fumed silica
(4) Brown fused alumina
(5) Sintered/tabular alumina
(6) Fused zirconia
(7) Sodium hexameta phosphate
(8) Silicon carbide
(9) Boron carbide
(10) Reactive alumina
(11) Fused silica; and
(B) Phenolic resin
5%
5%
Nil
4%
5 and 8
2.5%
116.
26
Gold ores and concentrates for

use in the manufacture of gold
117.
2601 to 2617
All goods
118.
26040000
Nickel ore and concentrate
Nil
119.
26121000
Uranium concentrate (U308), for

generation of nuclear power
Nil
120.
262011 00,
262019 00
All goods
5%
121.
2620 30
All goods
5%
122.
2701
Coking coal
Explanation.- For the purposes of
this exemption, Coking coal
means coal having mean reflectance
of more than 0.60 and Swelling Index
or Crucible Swelling Number of 1
and above
Nil
2%
2%
122A. 27011200
Bituminous Coal

1440
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
123.
27011920
Steam Coal
2%
2%
124.
2701 11 00,
2701 19
All goods other than those

specified at S. Nos. 122 and
123 above.
5%
125.
2704 00
Metallurgical coke
Nil
126.
2707
Carbon black feed stock
2.5%
127.
2709 00 00
All goods
Nil
128.
2710
Avgas
Nil
129.
2710
Naphtha for the manufacture of

polymers specified at S. Nos. 237
to 240 below, imported by M/s
Haldia Petrochemicals Limited(HPL)
Nil
130.
2710, 2711,
2712, 2713,
2714 or 2715
All goods(including naphtha),other

than goods mentioned at Sr. Nos. 131,
132, 133, 134, 135, 136, 137, 141, 143
5%
131.
2710
Motor spirit commonly known

as petrol
2.5%
132.
2710
High speed diesel (HSD)
2.5%
133.
2710
Naphtha, when imported by

Ratnagiri Gas and Power Private
Limited (RGPPL), for use in
generation of electricity in the
power plants of Ratnagiri Gas and
Power Private Limited (RGPPL) at
Dabhol, District Ratnagiri,
Maharashtra
Nil
Nil
134.
2710
Naphtha, when imported for

generation of electrical energy
by a generating company as
defined in section 2(28) of the
Electricity Act, 2003 (36 of 2003) to
supply electrical energy or to engage
in the business of supplying
electrical energy: Provided that
the exemption shall not be available
Nil

1441
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
if such naphtha is used for generation
of electrical energy by captive
generating plant as defined in
section 2(8) of the Electricity
Act, 2003 (36 of 2003).
135.
2710 19 20
All goods
Nil
136.
2710 or
2714 90
All goods, for the manufacture

of fertilisers
Nil
Nil
137.
2710 19
Kerosene imported by the Indian

Oil Corporation Limited, Hindustan
Petroleum Corporation Limited,
Bharat Petroleum Corporation
Limited and IBP Company Limited
for ultimate sale through the
Public Distribution System
Nil
Explanation.- Kerosene means any

hydrocarbon oil (excluding mineral
colza oil and white spirit) which has
a smoke point of 18 mm or more
(determined in the apparatus known
as the smoke point lamp in the
manner indicated in the Bureau of
Indian Standards specifications
ISI : 1448 (P-31)-1968 and is
ordinarily used as an illuminant in
oil burning lamps.
138
27111100
Liquefied natural gas (LNG)
5%
139.
2711 11 00
Liquefied natural gas (LNG)

and Natural
Nil
2711 21 00
gas (NG), when imported for

generation of electrical energy by a
generating company as defined in
section 2(28) of the Electricity Act,
2003 (36 of 2003) to supply electrical
energy or to engage in the business
of supplying electrical energy:
Provided that the exemption shall
not be available if such liquefied
natural gas (LNG) and natural gas

1442
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
(NG), is used for generation of
electrical energy by captive
generating plant as defined in
section 2(8) of the Electricity Act,
2003 ( 36 of 2003)
140.
27111200,
27111300,
27112100
All goods
5%
141.
27111200,
27111300,
27111900
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.
Nil
142. 2711 19 00
142A 2711

5%
Liquefied petroleum gases (LPG), in
excess of the quantity of petroleum
Nil
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
143.
Petroleum coke
2713
2.5%

1443
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
144.
27 or 34 or
8705
145.
2716 00 00
Following material and equipment

Nil
for construction of roads based
on the bio-based asphalt, namely :(i) Bio-based asphalt sealer and
preservation agent;
(ii) Millings remover and crack
filler;
(iii) Asphalt remover and corrosion
protectant;
(iv) Sprayer system for bio-based
asphalt
Electrical energy removed from a
Special Economic Zone into Domestic
Tariff Area or non processing areas
of Special Economic Zone
(a) if removed from power projects of
1000 MW and above,(i) using imported coal as fuel;
Rs. 30
per
1000
kwh
(ii) using domestic coal as fuel;
Rs. 30
per
1000
kwh
(iii) using domestic gas as fuel;
Rs. 120
per
1000
kwh
(b) if removed from power projects
of less than 1000 MW,(i) using imported coal as fuel;
Nil
(ii) using domestic coal as fuel;
Nil
(iii) using domestic gas as fuel;
Rs. 60
per
1000
kwh
146.
2716 00 00
All goods, other than goods

mentioned at S. No. 145
147.
28, 29 or 30
The following goods, namely: (A) Drugs, medicines, diagnostic

kits or equipment specified in
Nil
5%

1444
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
List 3
(B) Bulk drugs used in the
manufacture of drugs or
medicines at (A)
148.
149.
28, 29, 30
or 38
28, 29, 32,

39, 54, 56,
70, 72 or 90
5%
(A) Life saving drugs/medicines

including their salts and esters
and diagnostic test kits specified
in List 4
Nil
(B) Bulk drugs used in the

manufacture of life saving drugs
or medicines at (A)
Nil
(C) Other life saving drugs or

medicines
Nil
Nil
10
The following goods, namely:-
Nil
(B) Fibre reinforced plastic rods

(FRP), for the manufacture of
telecommunication grade optical
fibres or optical fibre cables;
Nil
(C) Goods specified in List 6 for

manufacture of telecommunication
grade FRP
Nil
7.5%
5%
Nil
(A) Goods specified in List 5, for

the manufacture of telecommunication
grade optical fibres or optical
fibre cables;
150.
28
All goods
151.
28
Phosphoric acid, for the

manufacture of fertilizers
152.
28
Anhydrous ammonia, for the

manufacture of goods falling under
Chapter 31, for use as fertilizers
Nil
153.
28, 29, 84,
The goods specified in List 7, for the
Nil
11

1445
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
154.
85 or 90
manufacture of laser and laser based

instrumentation
28 or 38
Nil
(a) Silicon in all forms, that is,

polycrystalline silicon or ingots,
for the manufacture of undiffused
silicon wafers;
(b) Undiffused silicon wafers, for
the manufacture of solar cells or
solar cell modules;
155.
28, 29, 32,

39, 70 or 90
Following goods for manufacture

of telecommunication grade
impregnated glass reinforcement
roving, namely,(i) E-glass roving/yarn;
(ii) liquid absorbent polymer;
(iii) polyurethane polymer;
(iv) vinyl polymer
10%
156.
28012000
Iodine
2.5%
157.
Any
Chapter
Common salt (including Rock Salt,

Sea Salt and Table Salt)
Nil
158.
2809 20 10
All goods
5%
159.
2818 20 10
All goods
5%
160.
2825
Vanadium pentaoxide or
vanadium sludge
2.5%
161.
2825 40 00
Nickel oxide and hydroxide
Nil
162.
2841
Ammonium Metavanadate
2.5%
163.
28442000
Sintered natural uranium dioxide,

Sintered uranium dioxide pellets
(U-235), for generation of
nuclear power
Nil
164.
2852 or 3822
Pharmaceutical Reference Standard
5%
12

1446
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
165.
29 (except
2905 43 00,
2905 44 00
and
293371 00)
All goods
7.5%
166.
29 or 38
Alpha pinene
5%
4%
167.
29 or any
Chapter
Raw materials, intermediates and

consumables supplied by the
UNICEF for the manufacture of
DTP vaccines
Nil
Nil
13
168.
29, 30, 35,

38 or 39
The following goods, for the

manufacture of enzyme linked
immunoabsorbent assay kits
(ELISA Kits), namely :(i) Plastic ELISA plates;
(ii) Deactivated positive control
sera against human and animal
diseases;
(iii) Enzyme horse raddish
peroxidase;
(iv) Enzyme Alkaline phosphatase;
(v) Enzyme glucose oxidase;
(vi) Animal anti-human
immunoglobins;
(vii) Protein A or Protein A Gold
Conjugates;
(viii) Polystyrene latex beads;
(ix) Deactivated enzyme labelled
human anti-HIV reagent
(x) Enzyme conjugates of antibodies
or antigens or Protein A;
(xi) Natural or synthetic or
recombinant antigens relating to
human and animal diseases;
(xii) Antibodies (monoclonal or
polyclonal) relating to human and
animal diseases;
(xiii) Stabilizers for the Enzyme
conjugate;
5%
169.
29 or 38
Gibberellic acid
5%
170.
29
DL-2 Aminobutanol, Diethyl

malonate, Triethyl orthoformate,
5%

1447
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
Aceto butyrolactone,
Thymidine, Artemisinin
171.
29
Maltol, for use in the manufacture

of deferiprone
Nil
172.
29 or 38
Alkyl esters of long chain fatty

acids obtained from vegetable oils,
commonly known as bio- diesels
10%
173.
2901, 2902,
2903 (except
2903 11 10,
2903 12 00,
2903 13 00,
2903 22 00),
2904
All goods
5%
174.
2902 43 00
p-Xylene
Nil
175.
2902 50 00
Styrene
2.5%
176.
29026000
Ethyl benzene
5%
177.
2903 15 00
Ethylene dichloride (EDC)
2.5%
178.
2903 21 00
Vinyl chloride monomer (VCM)
2.5%
179.
2905 31 00
Mono ethylene glycol (MEG)
5%
180.
2907 2300
Bis-phenol A
Nil
181.
2910 3000
Epichlorohydrin
2.5%
182.
2917 36 00
Pure terephthalic acid (PTA)
5%
183.
2917 37 00
Dimethyl terephthalate (DMT)
5%
184.
2926 10 00
Acrylonitrile
2.5%
185.
2929 10 90
Diphenylmethane 4, 4-diisocyanate
(MDI) for use in the manufacture
of spandex yarn
5%
186.
293371 00
Caprolactam
7.5%

1448
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
187.
2905 43 00,
2905 44 00,
3301, 3501,
3502, 3503,
3504, 3505,
3809 10 00,
3823 11 11,
3823 11 12,
382311 19,
All goods
20%
188.
30
Medicaments containing spirit
Nil
189.
30
Japanese Encephalitis (JE)

vaccine, imported by the
Andhra Pradesh Government
through UNICEF
Nil
190.
30 or any
other
Chapter
Drugs and materials
Nil
Nil
14
191.
Any Chapter Artificial Plasma
5%
192.
Any Chapter The Blood group sera, namely: Anti C., anti E., anti c., anti e.,
anti M., anti N., anti Le., anti Pl.,
anti S., anti human globulin sera,
anti F., anti kell, anti cellane,
anti JKa., and anti I
Nil
193.
Any Chapter Artificial kidney
Nil
194.
Any Chapter All types of contraceptives
Nil
195.
30029030
Probiotics
5%
196.
31( Except
31022100,
31025000,
31043000,
31052000,
31053000,
31054000,
31055100,
31055900,
31056000,
All goods
7.5%

1449
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
31059010,
31059090)
197.
31
Kyanite salts, in a form indicative

of their use for manurial purpose
5%
1%
198.
31
Muriate of potash, for use as

manure or for the production of
complex fertilisers
5%
1%
199.
31
Ammonium phosphate or
ammonium nitro-phosphate,
for use as manure or for the
production of complex fertilisers
5%
1%
200.
31
5%
-
1%
201.
31
(i) Composite fertilisers

(ii) All goods, other than those which
are clearly not to be used as
fertilisers
Potassium Nitrate, in a form
indicative of its use for manurial
purpose
5%
1%
202.
31
I. The following Water Soluble

Fertilizers included in Schedule 1,
part A of the Fertilizers Control
Order, namely:(a) Potassium nitrate (13:0:45)
(b) Calcium nitrate
(c) Mono ammonium phosphate
(d) Mono potassium phosphate
(0:52:34)
(e) 13:40:13 NPK fertilizers
(f) 18:18:18 NPK fertilizers
(g) 13:25:26 fertilizers
(h) 20:20:20 NPK fertilizers
(i) 6:12:36 NPK fertilizers
(j) Potassium magnesium sulphate
(k) 19:19:19 NPK fertilizers
(l) NPK 12:30:15
(m) NPK 12:32:14
II. The following Liquid fertilizers
included in schedule 1 part A of the
Fertilizers Control Order, namely:-
1%
5%
5%
5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%

1450
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
(a) Super phosphoric acid ( 70% P2 O5) 5%
(b) Ammonium poly-phosphate
5%
( 10-34-0) (Liquid)
(c) Zincated phosphate ( Suspension) 5%
203.
3102 10 00
Urea
5%
1%
204.
3104 30 00
Potassium sulphate, containing not

more than 52% by weight of
potassium oxide
5%
1%
205.
3105 30 00
Diammonium phosphate,
for use as manure or for the
production of complex fertilisers
5%
1%
206.
32, 34,
38, 83 or
any other
Chapter
(a) Electric parts for fitting

on electric lamp / table lamp /
wall lamp / ceiling lamp /
door lamp / window lamp /
garden lamp ;
(b) Hinges, metal locks and back of
photo frames, and fittings for photo
frame / box ;
(c) Wax items for candle holder /
votive / cup;
(d) Chemicals / lacquer required for
improved finish of export product ;
(e) Motifs for attachment on export
product;
(f) Severe atmospheric corrosion
inhibitor (SACI) used as rust
preventive concentrate for coating
on ornamental painted and
unpainted cast iron artware ;
(g) Heat resistant paint used on
cast iron items for ornamental fire
place accessories;
(h) Wood polish materials ; and
(i) Poly films used for shrink
wrapping and cling - wrapping of
artwares
(j) Wooden biscuit (splings-joining
accessory for wooder board);
(k) Decorative paper for lamp
shade;
Nil
Nil
15

1451
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
(l) Sea shell, Mother of Pearl (MOP),
Cattle horn and Bone Materials;
(m) Prints for photo frames
(n) Animal hair materials for
brushes;
(o) Copper adhesive tape 1/2" or
less;
(p) adhesive copper foil1/8" to 1;
(q) Patina and patina bronze;
(r) Analog clock movement;
(s) Hardware brass and metal
fittings for furniture;
(t) Handles/blades for cutlery;
(u) Glass sheet (clear or opaque or
cloured glass) for use with mosaic;
(v) Air and electric operated screw
driver with hose and couplings;
(w) Tool bits, for motorizer and
screw driver;
(x) Glue applicator;
(y) Moisture measuring tools;
(z) Air operated guns and tools for
inserting fasteners for brads, flexipoints, pins, staples, nails and
hinges;
(za) Power operated mitre saw;
207.
32, 84 or 96
Ink cartridges, ribbon assembly,

ribbon gear assembly, ribbon gear
carriage, for use in printers
for computers
5%
208.
3201, 3202,
3203, 3204,
3205 00 00,
3206 (except
3206 11 and
3206 19 00)
or 3207
All goods
7.5%
209.
3206 5000
Triband Phosphor
Nil
210.
3207 10 40
Ceramic colours
5%
211.
3207 40 00
All goods
5%

1452
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
212.
32099090
Organic / inorganic coating

material for manufacture of
electrical steel
5%
213.
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%
214.
3403
All goods
7.5%
215.
35
The following goods for use in

the manufacture of Plasma Volume
Expanders, namely:(i) Hydroxyethyl starch,
(ii) Dextran
5%
216.
3504
Isolated soya protein
10%
217.
37 or 85
Films and video cassettes
Nil
16
218.
37
Film of a predominantly
educational character
Nil
17
219.
37
Microfilms, of printed books

(including covers for printed
books), periodicals (including
newspapers), music manuscripts,
maps, charts, plans, drawings
and designs
Nil
220.
37
Exposed and developed film sheets

for printing or reproduction of
printed books (including covers for
printed books), periodicals
(including newspapers), music
manuscripts, maps, charts, plans,
drawings and designs
Nil
221.
37
Exposed cinematographic films
Nil
18
222.
37
Colour positive unexposed
5%

1453
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
cinematographic film in jumbo rolls
and colour negative unexposed
cinematographic film in rolls of
400 feet and 1000 feet
223.
3701 20 00
or 3702
Instant print film
5%
224.
3704
Cinematographic films, exposed

but not developed
Nil
Nil
225.
Any
Chapter
Promotional material (like Trailers,

making of film etc.) imported in the
form of electronic promotion kits
(EPK)/ beta cams
Nil
Nil
19
226.
38
10%
227.
38
Bio-pesticides, based on (i) Bacillus thuringiensis var. kurstaki

(ii) Bacillus thuringiensis var.
israelensis
(iii) Bacillus sphaericus
(iv) Saccharopolyspora spinosa
5%
228.
3801, 3802,
3803 00 00,
3804, 3805,
3806, 3807,
3809 (except
3809 10 00),
3810, 3812,
3815,
38160000,
3817,
3821 00 00
or 3824
(except
3824 60)
All goods
7.5%
229.
3823 11 11
Crude Palm Stearin for use in the

manufacture of laundry soap
Nil
230.
3823 11 90,
3823 12 00,
3823 13 00,
3823 19 00,
All goods
15%

1454
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
or 3823 70
231.
39
5%
232.
39, 48 or
any other
Chapter
Tags, labels, stickers, belts, buttons

or hangers, imported by bonafide
exporters
Nil
Nil
233.
39 or any
Chapter
Security fibre, security threads,

M- feature for use in the manufacture
of security paper by Security Paper
Mill, Hoshangabad.
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;
(ii) Titanium alloys;
(iii) Cobalt-chrome alloys;
(iv) High-density polyethylene.
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
-
5
5
5
5
235.
39 or 74
(i) Alatheon
(ii) Copper wire
Nil
Nil
5 and 20
236.
3901 to
3915 (except
3903 &3908)
All goods
7.5%
237.
3901
The following polymers of

ethylene, namely:(i) Low density polyethylene (LDPE),
(ii) Linear low density polyethylene
(LLDPE),
(iii) High density polyethylene
(HDPE),
(iv) Linear medium density
polyethylene (LMDPE),
(v) Linear high density
polyethylene (LHDPE)
5%
238.
3902
All goods other than poly iso

butylene
5%
239.
3903
All goods
5%
234.

1455
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
240.
3904
5%
241.
390690
Sodium polyacrylate
5%
242.
39069090
Super absorbent polymer (SAP)

imported for use in the manufacture
of adult diapers.
5%
6%
243.
3907
Polyester chips
5%
244.
3907 20 10
Polytetrametylene ether glycol,

(PT MEG) for use in the manufacture
of spandex yarn
5%
245.
39074000
Polycarbonates
5%
246.
3908
Nylon chips
7.5%
247.
39139090
Compostable polymer or bio-plastic

used in the manufacture of biodegradable agro mulching films,
nursery plantation pots and
flower pots.
Nil
248.
3920
Subbed polyester base, imported by

Nil
M/s Hindustan Photo Films
manufacturing Company Limited,
Udhagamandalam for the manufacture
of medical or industrial X-ray films and
graphic art films.
249.
40
New or retreaded Pneumatic tyres

of rubber of a kind used in aircrafts
of heading 8802
Nil
Nil
21
250.
40
New or retreaded Pneumatic tyres of

rubber of a kind used in aircrafts of
heading 8802
Nil
Nil
22
251.
400110
All goods
Rs. 49/Kg
23
252.
4001 21,
4001 22,
4001 29
(i) Goods up to an aggregate quantity 7.5%

of forty thousand metric tonnes
of total imports of such goods in
the remaining part of the financial
year 2011-12.

1456
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
Explanation. - For removal of doubts,
it is clarified that the quantity of goods
already cleared under S. No. 491A of
notification No. 21/2002-Customs dated
the 1st March, 2012, up to the date of
its supersession, shall be included in
computing the aggregate quantity.
(ii) All goods other than at (i)
20% or
Rs. 20
per kg,
whichever
is lower
253.
4002 31 00
All goods
5%
254.
4002 39 00
Chlorobutyl rubber or bromobutyl

rubber
5%
255.
41
Wet blue chrome tanned leather,

crust leather, finished leather of
all kinds, including splits and sides
of the aforesaid
Nil
256.
4114 20 10
Patent leather
Nil
257.
4301 or 4302
Raw, tanned or dressed fur skins
Nil
258.
4301 or 4302
All goods (other than those falling

under tariff item 4301 30 00)
Nil
259.
43, 52, 54, 55, Lining and inter-lining materials

56, 58, 59
or 60
Nil
Nil
24
260.
47
Pulp of wood or of other fibrous

cellulosic material (excluding rayon
grade wood pulp) when used for the
manufacture of the following, namely:(i) newsprint;
Nil
(ii) paper and paperboard;
Nil
(iii) adult diapers.
Nil
5 and 25
5
5
2.5%
Nil
25A
261.
4702
Rayon grade wood pulp
262.
4707
(A) All goods imported for use in, or

1457
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
supply to, a unit for manufacture of
paper or paperboard other than
newsprint;
(B) All goods, imported for use in, or
supply to, a unit for manufacture of
news print.
Nil
Nil
25A
Nil
Nil
Nil
263.
48
Grape guard, namely, paper of a

5%
type generally used for the packing
of grapes and which consists of two
sheets of treated white paper pressed
together with thin rectangular pouches
containing sodium meta-bi-sulphite,
with kraft paper pasted thereto or a
single paper coated with sodium
meta-bi-sulphite, and which is used for
the purpose of preventing fungal decay
and thus helps prolonged storage in
fresh condition, imported for use in the
packing of grapes
264.
48
Newsprint (i) in strips or rolls of a width not less

than 34.92 cm; or
(ii) in rectangular (including square)
sheets with one side not less than
34.92 cm and the other side
exceeding 15 cm in the unfolded state
265.
48
Uncoated paper of a kind used for the

printing of newspapers, of which not
less than 50% by weight of the total
fibre content consists of wood fibres
obtained by a mechanical or
Chemi-mechanical process, unsized
or very lightly sized, having a surface
roughness Parker Print Surf (1 Mpa)
on each side not exceeding 2.5 micro
metres (microns) weighing not less
than 40 m2 and not more than
65 gms/m2
Nil
Nil
26
266.
4802
Mould vat made watermarked bank

note paper, imported by the Bank
Note Press, Dewas, the Currency
Note Press, Nasik, the India Security
Nil

1458
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
Press, Nasik, the Security Printing Press,
Hyderabad, the Bhartiya Reserve Bank
Note Mudran Limited, Mysore, or the
Bhartiya Reserve Bank Note Mudran
Limited, Salbony
267.
4810
Light weight coated paper weighing

upto 70 g/m 2 , imported by actual
users for printing of magazines
Nil
268.
49 or 8523
The following goods, namely:(i) Information Technology

software, and
(ii) Document of title conveying the
right to use Information
Technology software.
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
269.
49
Commonwealth and international

reply coupons and UNESCO coupons
Nil
Nil
270.
49
Greeting cards, diaries and

calendars, and corresponding
number of envelopes for such
greeting cards, diaries and
calendars, imported by UNICEF
Nil
271.
Any Chapter Commercial catalogues in book form
Nil
272.
4901 10 10,
Printed books (including covers for
Nil
4901 91 00 or printed books) and printed manuals,
4901 99 00
in bound form or in loose-leaf form
with binder, executed on paper or any
other material including transparencies
273.
4906
All goods
Nil

1459
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
274.
4907
Printed Indian Bank Notes, imported

by the Reserve Bank of India
Nil
275.
4911
Plans, drawings and designs
Nil
276.
5002
Raw silk (not thrown)
15%
277.
5101
All goods
5%
278.
5102
All goods
5%
279.
5103
Wool Waste
5%
280.
5103
All goods other than Wool waste
10%
281.
5105
Wool Tops
5%
282.
52 or any
Chapter
(a) Fasteners including buttons

Nil
and snap fasteners, zip fastereners
including zippers in roll, sliders/
pullers and end stoppers;
(b)Inlay cards
(c) Shoulder pads;
(d) Buckles;
(e) Eyelets
(f) Hooks and eyes
(g) Rivets
(h) Collar stays, collar patties,
butterfly and other garment stays
including plastic stays
(i) Fusible embroidery motifs or prints
(j) Laces
(k) Badges including embroidered badges
(l) Embroidery threads
(m) Sewing thread
(n) Stones (other than precious
and semi precious)
(o) Sequin
(p) Tape, Elastic tape and hook tape
of width not exceeding 75 mm
(q) Velcro tape
(r) Cord and cord stopper
(s) Toggles
(t) Polywadding materials
(u)Stud;
(v) Elastic cloth and elastic band;
Nil
24

1460
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
(w)Quilted wadding materials;
(x)Beads for embroidery
(y)sample fabric of total length upto
500 metre imported during one
financial year;
(z) printed bags
(za) Knitted ribs;
(zb) anti-theft devices like labels,
tags and sensors.
(zc) bobbin elastic;
(zd) textile flowers;
(ze) water soluble lining, poly pouch, high density sticker, heat transfer
sticker;
(zf) anglets on draw strings-hooded jacket;
(zg) bra cup, bust cup, moulded cups for bra and metal underwire for bra;
(zh) hook and bar, extra button covers-plain, ribbons, waist bands, shooter
pin, O Ring, thermo strips and metal clip;
(zi) pin bullets for packing, plastic tag bullets, metal tabs, bows, ring &
slider and rings.
283.
Any Chapter (a) Buckles, D Rings and O

Nil
Rings, eyelets, hooks and eyes, rivets,
studs, decorative fittings and metal
trimmings
(b) Buttons and Snap fasteners,
Zip fasteners including Zippes in roll,
Sliders and end stoppers
(c) Velcro Hook, Velcro tapes and
Loop tape;
(d) Elastic Tape, adhesive tape and
reinforcement tape;
(e) Stamping foil;
(f) Sewing Thread;
(g) Locks including magnetic locks;
(h) Metal handles, handle fittings,handle holder,
Metal Frames, dog hooks, logos all types,
ring binders, key hooks, key rings,
key holders, push clip, chains, pullers, parts of
pullers, hinges and magnetic snaps;
(i) Glove liners;
(j) Loop rivets and loop oval;
(k) Polishes, creams and shoe
finishes in any form;
(l) Lining, interlining and
reinforcement materials;
(m) Insoles or mid-soles and sheets therefore;
(n) Shanks and welts;
Nil
27

1461
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
(o) Toe Caps and toe puffs and
counters or Thermoplastic sheets;
(p) Synthetic or polymeric foam;
(q) Packaging boxes/envelops/pouches of all types;
(r) Ribs
(s) adhesives;
(t) Unit soles and sheets of Polyurethane,
Thermoplastic rubber, Polyvinyl Chloride,
Thermoplastic Polyurethane, Phylon, Nitrile
Butadiene Rubber, Styrene Butadiene
Rubber for soles including Polyurethane
paint, colour paste and pigments
(u) heels;
(v) leather board;
(w) saddle tree;
(x) nylon mesh
(y) Fittings, snaps of metals or alloys;
(z) Metal fittings / embellishments,
webbing of any material for making
harness and saddlery items;
(za) Stirrup of any material and stirrup
bars used for making Saddle Tree;
(zb) Nylon polyester/PVE mesh and
fabrics for making non-leather
harness and saddlery items;
(zc) Beading material synthetic / leather / fabric;
(zd) Chatons / stones / beads /
crystals as decorative items;
(ze) Shoe laces;
(zf) Stretch fabric for shoe uppers;
(zg) Cork sheets for soles covering
soles and insoles;
(zh) Artificial fur and alarm tag;
(zi) Buckle;
(zj) Plastic clear sheets;
(zk) Magnets for use in leather goods;
(zl) Inlay cards;
(zm) Synthetic material/synthetic leather;
(zn) Reflective tapes/Fashion tapes;
(zo) Micropak labels and Polyethylene Sheets;
(zp) Protective steel toe cap and steel Mid sole
284
Any Chapter (a) Zipper, fastener and slider ;

(b) Lace ;
(c) Velcro tape ;
Nil
Nil
28

1462
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
(d) Elastic tape, curtain tape and
edgeband tape;
(e) Curtain hook ;
(f) Button and eyelet ;
(g) Tassel ;
(h) Bead and sequin ;
(i) Insert ;
(j) Sample fabric of total length
upto 500 Meters imported
during one financial year
285.
5201
All goods
Nil
286.
5202
All goods
Nil
287.
5301
All goods
Nil
288.
5303 10
Raw jute
5%
289.
5401, 5402,
5403, 5404,
5405 00 00
or 5406
All goods, other than those of nylon
5%
290.
5402, 5403,
5404,
5405 0000
or 5406
All goods of nylon
7.5%
291.
5501 to 5510
All goods, other than those of nylon
5%
292.
5501 to 5510
All goods, of nylon
7.5%
293.
5511
All goods
10%
294.
Any Chapter Monofilament long line system

for tuna fishing
5%
29
295.
56031100
Hydrophilic Non Woven,

Hydrophobic Non Woven,
imported for use in the
manufacture of Adult Diapers
5%
6%
296.
57
Samples of hand knotted carpets
Nil
Nil
30
297.
5902 20
Polyester tyre cord fabric
5%

1463
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
298.
6001 10 or
6001 92
Pile fabrics for the manufacture

of toys
10%
299.
6310
All goods
5%
300.
64 or any
other
Chapter
The following goods for use in

the leather industry, namely:(1) Parts, consumables and
other items specified in List 8
(2) Other parts, consumables
and items specified in List 9
10%
10%
31
301.
Any Chapter Parts of umbrella, including

umbrella panels
5%
302.
68, 82 or 84
Moulds (including chassis for

the manufacture of semi-conductor
devices), tools (excluding tungsten
carbide micro PCB drills) and dies,
for the manufacture of parts of
electronic components or
electronic equipments
Nil
32
303.
68, 72 or 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%
304.
6902 or 6903
All goods
5%
305.
70
Toughened glass with low iron

content and transmissivity of
minimum 91% and above, for use
in solar thermal collectors or heaters
5%
306.
70 or 90
Preform of Silica for the manufacture

of telecommunication grade optical
fibres or optical fibre cables.
Nil
307.
7001 00 10
All goods
5%
308.
7015
Rough opthalmic blanks, for

manufacture of optical lenses
5%

1464
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
309.
71
The following goods, namely:(i) Raw pearls;

(ii) Rubies, emeralds and sapphires,
unset and imported uncut
310.
71
311.
312.
5%
Nil
Nil
Nil
Rough diamonds (industrial or

non-industrial)
Nil
Nil
71
Rough coloured gemstones
Nil
71
Rough semi-precious stones
Nil
Pre-forms of precious and semiprecious stones
2%
312A. 7103
313.
71
Cut and polished coloured gemstones
2%
314.
71
Diamonds including lab grown

diamonds-semi-processed,
half-cut or broken
Nil
315.
71
Non-industrial diamonds including

lab-grown diamonds (other than
rough diamonds)
2%
316.
71
Current coins of the Government

of India
Nil
Nil
317.
71
Foreign currency coins when

imported into India by a
Scheduled Bank
Nil
Nil
33
318.
71
Gold dore bar, having gold content

not exceeding 95%.
Nil
4%
5 and 34
319.
28, 29, 38, 39, Goods specified at S. Nos. 7 and 18

70, 74, 76
of the notification of the Government
of India in the Ministry of Finance
(Department of Revenue), No.25/1999Customs, dated the 28th February,
1999 [G.S.R 161(E), dated the 28th
February, 1999]
Nil
320.
71
Silver dore bar having silver

content not exceeding 95%
Nil
3%
5 and 34
321.
71 or 98
(i) Gold bars, other than tola bars,
6%
Nil
35

1465
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
bearing manufacturers or
refiners engraved serial number
and weight expressed in metric
units, and gold coins having
gold content not below 99.5%,
imported by the eligible passenger
(ii) Gold in any form other than (i),
including tola bars and ornaments,
but excluding ornaments studded
with stones or pearls
322.
71 or 98
323
71
324.
71
10%
Nil
35
Silver, in any form including

6%
ornaments, but excluding ornaments
studded with stones or pearls,
imported by the eligible passenger
Gold bars, other than tola bars,
6%
bearingmanufacturers or refiners
engraved serial number and weight
expressed in metric units, gold coins
having gold content not below 99.5%
and gold findings, other than imports
of such goods through post, courier
or baggage.
Explanation.- For the purposes of this
entry, gold findings means a small
component such as hook, clasp, clamp,
pin, catch, screw back used to hold
the whole or a part of a piece of
jewellery in place.
Silver, in any form including silver
6%
coins having silver content not
below 99.9%, other than imports
of such goods through post,
courier or baggage.
Nil
35
NIL
Nil
Explanation.- For the purpose of

this notification, silver in any form
shall include medallions and coins
having silver content not below
99.9% but shall not include foreign
currency coins and jewellery made
of silver.
325.
7104
Rough synthetic gemstones
Nil

1466
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
326.
7104
Rough cubic zirconia
Nil
327.
7104
Polished Cubic zirconia
5%
328.
7110 11 or
7110 19 00
Platinum
6%
329.
7110 3100,
7110 39 00
Rhodium
2.5%
330.
72 (except
72026000)
All goods other than the following:(i) goods mentioned against

S. Nos. 331, 332,333 and 334
(ii) seconds and defectives of
goods falling under Chapter 72
5%
331.
7202 60 00
Ferro-nickel
2.5%
332.
7204
Melting scrap of iron or steel

(other than stainless steel)
Nil
333.
7204 21
Scrap of stainless steel, for the

purpose of melting
Nil
334.
7208, 7209,
All goods other than seconds and
7210, 7211,
defectives
7212, 7225,
3090, 7225,
4019, 7224 50
or 7225 99 90
7.5%
335.
73
Pipes and tubes for use in

manufacture of boilers
7.5%
336.
7411 or 7412
All goods
7.5%
337.
75
All goods
2.5%
338.
7602
Aluminium scrap
Nil
339.
7608 or
7609 00 00
All goods
7.5%
340.
7806
Lead bars, rods, profiles and wire
5%
341.
79
Zinc metal recovered by toll
10%
36

1467
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
smelting or toll processing from
zinc concentrates exported from
India for such processes
342.
7907
Zinc tubes, pipes and tube or

pipe fittings
7.5%
343.
8007
Tin plates, sheets and strip, of a

thickness exceeding 0.2 mm; tin foil
(whether or not printed or backed
with paper, paperboard, plastics or
similar backing materials), of a
thickness (excluding any backing)
not exceeding 0.2 mm; tin powders
and flakes
5%
344.
8101 99 90
Tungsten (wolfram) bars and rods,

other than those obtained simply
by sintering, profiles, plates,
sheets, strip and foil
5%
345
82
Dies for drawing metal, when

imported after repairs from
abroad, in exchange of similar
worn- out dies exported out of
India for repairs
10%
37
346.
84
The following goods, namely:(i) Cricket bat and hockey stick

splice joining machine
(ii) Rugby ball or soccer ball
stitching machine
(iii) Moulds for soccer ball,
basket ball and volley ball
5%
347.
84
Bacteria removing clarifier
Nil
348.
84 or any
The following goods, namely:other Chapter (i)Marine seawater pumps
with fibre impellers,
(ii)Automatic fish/prawn feeder
5%
349.
84 or any
other
Chapter
Machinery or equipment for effluent

treatment plant for leather industry
Nil
38
350.
84 or any
Goods specified in List 10 required
5%
39

1468
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
other
Chapter
for use in high voltage power

transmission project
351.
Any Chapter Parts and components of the goods

specified in List 10 required for use
in high voltage power
transmission project
352.
84 or any
other
Chapter
353.
354.
84 or any
other
Chapter
Any
Chapter
The following goods (other than old

and used) for use in man-made or
synthetic fibre or yarn industry,
namely:(1) Machinery or equipment
specified in List 11;
(2) Parts for manufacture of
the goods at (1)
The following goods (other than
old and used) for use in textiles
industry; namely:(1) Machinery or equipment
(2) Parts for manufacture of
the goods at (1)
All items of equipment including
machinery and rolling stock,
procured by or on behalf of Delhi
Metro Rail Corporation Ltd. for use
in(i) Delhi MRTS Project Phase-I; and
(ii) Specified corridors of Delhi
MRTS Project Phase-II, comprising
of the following, namely:(a) Vishwavidyalaya- Jahangirpuri;
(b) Central Secretariat-Qutab Minar
(via All India Institute of Medical
Sciences);
(c) Shahdara- Dilshad Garden;
(d) Indraprastha-New Ashok Nagar;
(e) Yamuna Bank-Anand Vihar-Inter
State Bus Terminus; and
(f) Kirti Nagar-Mundka(along with
operational Link to SahadaraRithala corridor)
5%
6%
5 and 39
5%
5%
5%
5%
Nil
Nil
40

1469
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
355.
84 or 85
The following goods, for use in the

manufacture of static converters for
automatic data processing
machines and units thereof of
heading/sub-heading/ tariff item
8443 31 00, 8443 32 00, 8471, 8517 62,
8528 41 00, 8528 49 00, 8528 51 00 or
8528 61 00, namely:(a) Populated printed circuit boards
falling under sub-heading/ tariff
item 8443 99 or 8473 30 or 8517 70 10
or 8529 90 90;
(b) Transformers falling under tariff
item 8504 31 00;
(c) All goods falling under subheading 8504 90;
(d) SMF Battery falling under tariff
item 8507 20 00;
(e) Enamelled copper wire falling
under heading 8544
356.
84, or any
other
Chapter
357.
Nil

Nil
in connection with petroleum
operations undertaken under
petroleum exploration licenses or
mining leases, as the case may be,
issued or renewed after the 1st of
April, 1999 and granted by the
Government of India or any State
Government to the Oil and Natural Gas
Corporation or Oil India Limited on
nomination basis
Nil
41
84 or any
other
Chapter
Parts and raw materials for

manufacture of goods to be
supplied in connection with the
purposes of off-shore oil
exploration or exploitation
Nil
Nil
42
358.
84 or any
other
Chapter
Goods specified in List 13 required in

connection with petroleum operations
undertaken under specified contracts
Nil
Nil
43
359.
84 or any
other
Chapter
Goods specified in List 13 required in

connection with petroleum operations
undertaken under specified contracts
Nil
Nil
44

1470
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
under the New Exploration Licensing
Policy
360.
84 or any
other
Chapter
Goods specified in List 14 required in Nil

connection with coal bed methane
operations undertaken under specified
contracts under the Coal Bed Methane
Policy
Nil
44
361.
84 or any
other
Chapter
The following goods, namely:(a) Vacuum tube solar collectors,

concentrating solar collectors,
plastic collectors or stirling engines,
for manufacture of solar
energy equipment;
Nil
5%
45
5%
45
5%
45
5%
45
5%
45
(b) Linear actuators for tracking

systems, Fresnel lenses or sun
sensors, for manufacture of
concentrating solar collectors
362.
84 or any
Chapter
The following goods, namely:(1) Wind operated electricity

generators upto 30 KW and wind
operated battery chargers
upto 30 KW
(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)
(3) Blades for rotor of wind
operated electricity generators, for
the manufacture or the maintenance
of wind operated electricity generators
(4) Parts for the manufacture or the
maintenance of blades for rotor of
wind operated electricity generators
(5) Raw materials for the
manufacture of
(a) blades for rotor of wind operated
electricity generators, or
(b) parts, sub-parts of such blades

1471
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
363.
84 or any
other
Chapter
Permanent magnets for manufacture

of PM synchronous generators
above 500KW for use in wind
operated electricity generators
5%
46
364.
84 or any
Chapter
Goods required for,(a) the substitution of ozone

depleting substances (ODS);
Nil
47
(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
365.
84 or any
Chapter
(A) Machinery, instruments,

apparatus and appliances, as well
as parts (whether finished or not)
or raw materials for the manufacture
of aforesaid items and their parts,
required for renovation or
modernization of a fertilizer plant; and
(B) spare parts, other raw materials
(including semi-finished material)
or consumables stores, essential for
maintenance of the fertilizer plant
mentioned above
5%
48
366.
84 or any
Goods specified in List 15 required for
other Chapter setting up crude petroleum refinery
5%
367.
84 or any
other
Chapter
The following goods, namely:(1) Kits required for the conversion

of motor- spirit or diesel driven
vehicles into Compressed Natural
Gas driven or Propane driven or
Liquefied Petroleum Gas driven
vehicles;
(2) Parts of the kits specified at (1)
5%
49
368.
84 or any
other
Chapter

for construction of roads
Nil
Nil

1472
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
369.
84 or any
Chapter
All goods, for renovation or

modernisation of a power
generation plant (other than
captive power generation plant)
5%
50
370.
84 or any
Chapter
All goods, imported by a

manufacturer-supplier for the
manufacture and supply of
machinery and equipment to
a power generation plant (other
than captive power generation plant)
5%
51
371.
84 or any
Chapter
(a) Parts of catalytic convertors, for

manufacture of catalytic convertors
5%
(b) The following goods for

5%
5
manufacture of catalytic convertors
and their parts, namely:(i) Palladium
(ii) Platinum
(iii) Rhodium
(iv) Raw Substrate (ceramic)
(v) Washcoated Substrate (ceramic)
(vi) Raw Substrate (metal)
(vii) Washcoated Substrate (metal)
(viii) Noble Metal Solution
(ix) Noble Metal Compounds
(x) Stainless Steel wire cloth stripe (falling under CTH 7314 14 10)
(xi) Washcoat (falling under CTH 3824 90 90)
372.
373.
374.
84, 85 or 90
(i) Goods specified in List 17 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
(ii) Parts, for manufacture of the
goods at (i)
84, 85 or
any Chapter
(i) Goods specified in List 18 required

for radio paging service
goods at (i)
84, 85 or
any Chapter
(i) Goods specified in List 19

required for Public Mobile Radio
Nil
52
Nil
Nil
53
Nil
Nil
54

1473
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
Trunked Service (PMRTS)
goods at (i)
Nil
375.
84, 85 or
any Chapter
(1) The goods specified in List 20, for

the manufacture of goods falling
under heading/sub-heading/tariff
item 8523 52 00, 8541, 8542,
8543 90 00 or 8548 90 00
(2) Parts, for manufacture of the
goods at (1)
Nil
376.
84, 85 or 90
The goods specified in List 21
Nil
377.
84, 85 or 90
The following goods, imported by

Nil
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
55
378.
84, 85 or 90

an accredited journalist:(i) Personal computers including
lap top personal computers;
(ii) typewriters; and
(iii) fax machines
Nil
Nil
56
379.
84, 85 or 90
(1) The following goods for use

in pharmaceutical and biotechnology
sector, imported for research and
development purposes, by an
importer registered with the
Industrial Research, in the Ministry
of Science and Technology of the
Government of India, namely:(a) Goods specified in List 22
(b) Goods specified in List 23
5%
Nil
57(i)
57(i)
(2) The following goods for use in

the pharmaceutical and biotechnology
sector, imported by a manufacturer,
having a research and development
wing registered with the Department

1474
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
of Scientific and Industrial Research,
in the Ministry of Science and
Technology of the Government of
India, namely:(a) Goods specified in List 22
(b) Goods specified in List 23
380.
84,85 or 90
Goods specified in list 24 for use of

the Agro-Chemical Sector Unit
having export turnover of Rupees
Twenty Crores and above during
the preceding financial year by
a manufacturer having a Research
and Development wing registered
with the Department of Scientific
and Industrial Research, in the
Ministry of Science and Technology
of the Government of India
381.
84 or any
other
Chapter

and used) for use in the textile
industry, namely:(1) Machinery or equipment specified
in List 25 and List 26;
goods at (1)
382.
84 or any
other
Chapter
Machinery or equipment for effluent

treatment plant for handloom sector
or handicraft sector.
383.
84 or any
other
Chapter

and used) for use in the silk textile
industry, namely:(1) Machinery or equipment
specified in List 27, required for
reeling, weaving, twisting,
processing and printing;
(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
5%
Nil
57(ii)
57(ii)
Nil
58
5%
5%
Nil
38
5%
Nil

1475
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
silk testing equipments
384.
84 or any
other
Chapter
Machinery or equipment, specified

in List 28,for use in the coffee
plantation sector
5%
385.
84 or any
Chapter
(other than
8516)
(1) Coffee vending and brewing

machines other than of a kind used
for domestic purpose ; and
goods at (1)
5%
2.5%
84 or any
other
Chapter
The following goods, namely:(A) High speed cold-set web offset

rotary double width four plate wide
printing machines with a minimum
speed of 70,000 copies per hour or
High speed Heat-set web offset
rotary printing machines with a
minimum speed of 70,000 copies
per hour;
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%
6%
26
386.
387.
84 or 85
Spares, supplied with outboard

motors for maintenance of such
outboard motors
5%
59
388.
84 or 85
Braille printer or Braille embosser or

Braille display, specially designed
for computer systems
Nil
389.
84 or 85
Truck refrigeration unit
Nil
390.
84, 85 or 90
Goods specified in List 29, designed

for use in the leather industry or
the footwear industry
5%

1476
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
391.
84
Fogging machines imported by a

Municipal Committee, District Board
or other authority legally entitled to,
or entrusted by the Government
with, the control or management of
a Municipal Fund, for use in
combating malaria and other
mosquito borne diseases
5%
Nil
392.
84
Spinnerettes made inter-alia of Gold,

Platinum and Rhodium or any one or
more of these metals, when imported
in exchange of worn-out or damaged
spinnerettes exported out of India
10%
60
393.
84
Bushings made of Platinum and

Rhodium alloy when imported in
exchange of worn out or damaged
bushings exported out of India
10%
61
394.
84
The following goods to be imported

by or on behalf of security printing
and minting corporation of India
limited (SPMCIL), namely :(i) Fully automatic sachet packaging
machinery or equipment or plant, its
spares;
(ii) Plant or machinery or equipment,
related spares and consumables fro
the manufacture of CWBN paper
and other security paper;
(iii) Plant or machinery or
equipment, related spares and
consumables for printing of
banknotes;
(iv)Photogravure printing machine
with embossing or de-bossing
facility;
(v) Plant or machinery or
equipment, its spares and
consumables for manufacture of epassport;
(vi) Plant or machinery or
equipment, its spares and
consumables for inspection and
processing of banknotes.
5%
Nil

1477
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
395.
84
Geothermal ground source

heat pumps
Nil
396.
84 or any
other
Chapter
Following goods for making of gem

and jewelery (1) Automatic Chain
Making machine, (2) chain twisting
machine, (3) Spiral making machine,
(4) Rolling machine (combined Profile
Groovers/Strip Making) (5) and
Automatic Investing Machine/
casting Machine.
5%
397.
84 or any
other
Chapter
The following goods, namely:(A) Tunnel boring machines

(B) Parts and components of (A)
for use in the assembly of
Tunnel boring machines
Nil
Nil
Nil
Nil
398.
84 or any
other
Chapter
The following goods required for

manufacture of Optical disk drives
(ODD), namely:(i) Pick up assembly
(ii) Digital signature procession
integrated circuit
(iii) DC motor
(iv) LDO voltage regulator
Nil
399.
84 or any
other
Chapter
(A) The following goods,namely:(i) Paddy transplanter;

(ii) Laser land leveller;
(iii) Reaper-cum-binder;
(iv) Sugarcane harvester;
(v) Straw or fodder balers;
(vi) Cotton picker;
(vii) Track used for manufacture
of track type combine harvesters;
(viii) Sugarcane planter;
(ix) Root or tuber crop harvesting
machines;
(x) Rotary tiller/weeder
2.5%
(B) Parts and components required

for manufacture of goods specified
at (A)
2.5%

1478
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
400.
8421
Catalytic convertors
5%
401.
8422 30 00,
All goods
8422 40 00 or
8422 90 90
5%
402.
8424
5%
(B) Micro Irrigation equipment
5%
The following goods, namely:(A) Sprinklers and drip irrigation

systems for agricultural and
horticultural purposes;
403.
84362100
All goods
5%
404.
8438
All goods
5%
405.
8443
Parts for manufacture of printers

falling under sub heading 8443 32
Nil
6%
406.
8446,8448

and used) for use in the textile
industry, namely:(i) Shuttle less looms;
(ii) parts and components for
manufacture of the goods at (i)
All goods
Nil
Nil
5%
CD Writers
Nil
Nil
Nil
406A. 8444, 8445,

8446, 8447,
8448, 8449
407. 8471
408.
8472 90
The following goods, namely:(i) Cash dispenser or automatic

bank note dispenser;
(ii) Parts and components of the
goods mentioned at (i)
409.
8479
Atmospheric water generator
5%
410.
8479 30 00
All goods
5%
411.
85
Integrated decoder receiver, also

known as set top box
10%
412.
85
MP3 or MP4 or MPEG 4 player

with or without radio or video
5%

1479
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
reception facility
413.
85 or any
other
Chapter
Goods specified in List 30
5%
52 or
53 or 54,
and 62
414.
85 or any
other
Chapter
Television equipment, cameras and

other equipment for taking films,
imported by a foreign film unit
or television team
Nil
Nil
63
415.
85 or any
other
Chapter
Photographic, filming, sound

recording and radio equipment,
raw films, video tapes and sound
recording tapes of foreign origin,
if imported into India after having
been exported therefrom
Nil
Nil
64
416.
85 or any
other
Chapter
The wireless apparatus, accessories

5%
and parts specified in List 31, imported
by a licensed amateur radio operator
65
417.
85 or any
other
Chapter
The following goods, namely:(1) Mono or Bi polar Membrane

electrolysers and parts thereof
including secondary brine
purification components, jumper
switches, filtering elements for
hydrogen filters and any other
machinery, required for, (i) modernization by using
membrane cell technology, of an
existing caustic soda unit or caustic
potash unit, or
(ii) capacity expansion of an
existing caustic soda unit or caustic
potash unit using membrane cell
technology or
(iii) setting up of a new caustic unit
soda or caustic potash unit using
membrane cell technology;
(2) Membrane and parts thereof for
replacement of worn out membranes
in an industrial plant based on
membrane cell technology.
5%
66
418.
85 or any
Goods imported for being tested in
Nil
Nil
67

1480
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
other
Chapter
specified test centres
419.
84 or 85
(1) Newspaper page transmission

and reception facsimile system
or equipment;
(2) Telephoto transmission and
reception system or equipment
5%
68
420.
85
One set of pre-recorded cassettes

accompanying books for learning
languages and essential complement
to such books
Nil
421.
85
Audio cassettes, if recorded with

material from books, newspaper or
magazines, for the blind
Nil
422.
85
Deflection components for use in

colour monitors for computers or
for use in PCBs of colour monitors
for computers
Nil
423.
Any
Chapter
Batteries for goods as specified

against S. No. 274 in the Table to
the notification of the government
(Department of Revenue),
No.12/2012-Central Excise,
dated 17th March, 2012
Nil
6%
5 and 69
424.
8501 10 12
Stepper Motors for use in the

manufacture of goods falling
under heading 84.71
Nil
425.
8507 90
Battery separators
5%
426.
8517 70 or
8529 90 90
Parts of Cellular Phones and Radio

Trunking terminals
5%
427.
8523
CD-ROMs containing books of an

educational nature, journals,
periodicals (magazines) or
newspapers
Nil
428.
8523
Recorded magnetic tapes and floppy
5%
Nil
70

1481
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
diskettes, imported by the University
Grants Commission for use in computers
429.
85 or any
other
Chapter
Parts and components of Digital Still

Image video Cameras capable of
recording video with minimum
resolution of 800 x 600 pixels, at
minimum 23 frames per second, for
at least 30 minutes in a single
sequence, using the maximum storage
(including the expanded) capacity.
5%
430.
8529
Parts of Set-top Box, for use in the

manufacture of Set-top Box, namely:(i)Tuner
(ii) RF modulator
(iii) Remote control unit
(iv) SMPS power board
(v) IR module;
Nil
431.
Any
Chapter
The following goods, namely:Nil

(i) parts, components and accessories
for the manufacture of mobile handsets;
Nil
(ii) sub-parts for the manufacture of

items mentioned at (i) above;
(iii) parts or components for the
manufacture of battery chargers, PC
connectivity cables, Memory cards
and hands-free headphones of
mobile handsets; and
(iv) Sub-parts for the manufacture
of items mentioned at (iii) above.
Explanation. - For the purposes of
this entry, mobile handsets include
cellular phones.
432.
8529
LCD (Liquid crystal display) and LED

(Light Emitting Diode) TV Panels of
19 inches and above
Nil
433.
8540 71 00
Magnetron of up to 1KW used for

the manufacture of domestic
microwave ovens
5%
434.
86
Loco simulators
5%

1482
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
435.
86 or any
Chapter
Train protection and warning system
7.5%
436.
86040000
Track machines and parts
7.5%
437.
8703
Motor cars and other motor vehicles

principally designed for the
transport of persons (other than
those of heading 87.02), including
station wagons and racing cars,
new, which have not been registered
anywhere prior to importation,
If imported,(1) As a Completely Knocked Down
(CKD) kit containing all the
necessary components, parts or
sub-assemblies, for assembling a
complete vehicle, with,(a) engine, gearbox and transmission
mechanism not in a pre-assembled
condition;
(b) engine or gearbox or transmission
mechanism in Pre-assembled form but
not mounted on a chassis or a
body assembly.
(2) in any other form,(a) with CIF value more than
US$ 40000 or with engine capacity
more than 3000 cc for petrol-run
vehicles and more than 2500 cc
for diesel-run vehicles, or with both
(b) other than (a) above
10%
30%
100%
60%
438.
Any
Chapter
Lithium ion automotive battery for

manufacture of Lithium ion battery
packs for supply to the manufacturers
of hybrid and electric vehicle
Nil
6%
439.
Any
Chapter
The following goods for use in the

Nil
manufacture of goods specified against
S. No. 296 in the Table to the notification
of the Government of India in the Ministry
of Finance (Department of Revenue),
No. 12/2012- Central Excise,
dated 17th march, 2012, namely:(i) Battery pack;
6%

1483
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
(ii) Battery Charger;
(iii) AC or DC Motor;
(iv) AC or DC Motor Controller
440.
Any
Chapter
The following goods for use in the

Nil
manufacture of goods specified
against S. No. 278 in the Table to
the notification of the Government
(Department of Revenue),
No. 12/2012- Central Excise,
dated 17th march, 2012, namely:(i) Battery pack;
(ii) Battery Charger;
(iii) AC or DC Motor;
(iv) AC or DC Motor Controller;
(v) Engine for HV ( Atkinson cycle);
(vi) Transaxle for HV ( split power device);
(vii) Power Control unit (inverter,
AC/DC converter, condenser);
(viii) Control ECU for HV, Generator;
(ix) Brake system for recovering;
(x) Energy Monitor;
(xi) Electric Compressor
6%
441.
8703
Golf cars
10%
442.
8704
Refrigerated motor vehicles
Nil
443.
8711
Motor cycles (including mopeds)

and cycles fitted with an auxiliary
motor, with or without side cars,
and side cars, new, which have
not been registered anywhere
prior to importation,-
(1) as a completely knocked down

(CKD) kit containing all the
necessary components, parts or
sub-assemblies, for assembling
a complete vehicle, with,(a) engine, gearbox and transmission 10%
mechanism not in a pre-assembled
condition;
(b) engine or gearbox or transmission 30%
mechanism in pre-assembled form, not

1484
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
mounted on a body assembly.
(2) in any other form excluding moter 60%
cycles with engine capacity of 800
cc or more;
(3) Motor cycles with engine capacity 75%
of 800 cc or more
444.
87149100,
871492,
871493,
87149400,
871495,
87149600,
871499
All goods other than Bicycle parts

and components
10%
445.
88
Gliders, or simulators of aeroplanes

or simulators of helicopters
Nil
446.
88 or any
other
Chapter
Parts of gliders or simulators of

aircrafts (excluding rubber tyres
and tubes of gliders)
Nil
71
447.
88 or any
Chapter
Raw materials (a) for manufacture or servicing of

aircraft falling under heading 88.02;
(b) for manufacture of parts of
aircraft at (a)
Nil
72
448.
88 or any
Chapter
Parts and testing equipment, for

maintenance repair, and overhauling
of aircraft and parts thereof falling
under heading 8802,by the units
engaged in such activities
Nil
Nil
73
449.
88 or any
other
Chapter
The following goods, namely:(a) Satellites and payloads;

(b) Scientific and technical
instruments, apparatus, equipments
(including computers and
computer software), accessories,
parts, components, spares, tools,
mock ups and modules, raw materials
and consumables required for
launch vehicles and for satellites
and payloads
(c) Ground equipment brought
for testing of (a)
Nil
Nil
74

1485
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
450.
8802
(except
8802 60 00)
All goods
Nil
75
451.
8802
Helicopters
2.5 %
452.
8802
(except
8802 60 00)
All goods
Nil
76
453.
8802
(except
8802 60 00)
All goods
2.5%
77
454.
Any
Chapter
Parts (other than rubber tubes),

of aircraft of heading 8802
Nil
21
455.
Any
Chapter
Parts (other than rubber tyres and

tubes), of aircraft of heading 8802
2.5%
456.
Any
Chapter
Parts (other than rubber tubes),

of aircraft of heading 8802
Nil
22
457.
8803 10 00,
8803 20 00,
8803 30 00
All goods
2.5%
458.
89
Barges or pontoons imported

along with ships for the more
speedy unloading of imported
goods and loading of export goods
Nil
78
459.
89 or any
Chapter
Capital goods and spares thereof,

raw materials, parts, material
handling equipment and
consumables, for repairs of
ocean-going vessels by a ship
repair unit registered with the
Director General of Shipping,
Government of India
Nil
Nil
79
460.
89 or any
Chapter
Spare parts and consumables for

repairs of ocean going vessels
registered in India.
Nil
Nil
80
461.
8901
All goods (excluding vessels and

other floating structures as are
imported for breaking up)
Nil
81
462
Omitted

1486
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
463.
8902 00 10
Trawlers and other fishing vessels
Nil
464.
8902,
89040000
or 8905 90

5%
81
465.
89051000
All goods
Nil
466.
8906

Nil
81
467.
890710 00
All goods
Nil
468.
89080000
All goods
5%
469.
Any
Chapter
Raw materials and parts, for use in the Nil

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(52 of 1962)
Nil
83
470.
Any
Chapter
Parts, for repairs of dredgers
Nil
471.
90
Coronary stents and coronary stent

systems for use with cardiac catheters
Nil
472.
90
Endovascular stents
Nil
473.
9018, 9019,
9020, 9021
or 9022
Goods required for medical, surgical,

dental or veterinary use
5%
90 or any
other
Chapter
(i) Parts required for the manufacture

of the goods at S. No 473; and
(ii) accessories of the goods at
S. No 473.
5%
5%
Any
Chapter
Polypropylene, Stainless steel Strip

and Stainless steel capillary tube
required for manufacture of syringes,
2.5%
474.
475.

this entry, the term Goods refers
to medical instruments / appliances
required for medical, surgical, dental
or veterinary use only and do not
refer to Parts and spares thereof.

1487
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
needles, catheters and cannulae
476.
Any
Chapter
Stainless steel tube and wire, cobalt

chromium tube, Hayness alloy-25
and polypropylene mesh required
for manufacture of Coronary stents/
coronary stent system and artificial
heart valve
Nil
477.
Any
Chapter
Parts and components required for

manufacture of Blood Pressure
Monitors and blood glucose
monitoring system (Gluco-meters)
2.5%
478.
Any
Chapter
The following goods, namely:(a) Ostomy products (Appliances)

for managing Colostomy,
Illcostomy, Ureterostomy, Illeal
Conduit Urostomy Stoma cases
such as bags, belts, adhesives
seals or discs or rolls, adhesive
remover, bag closing clamps, karaya
seals paste or powder, irrigation sets,
plastic or rubber faceplates, flanges,
male or female urinary incontinency
sets, skin gels, in parts or sets;
(b) Accessories of the medical
equipment at (a) ;
(c) Parts required for the manufacture
of the medical equipment at (a)
5%
5%
5%
Nil
479.
90 or any
other
Chapter
Medical and surgical instruments,

apparatus and appliances including
spare parts and accessories thereof
Nil
Nil
84
480.
90 or any
Chapter
Artificial Heart (left ventricular

assist device)
5%
481.
90 or any
Chapter
Patent ductus arteriosus/ Atrial

septal defect occlusion device
5%
482.
90 or any
other
Chapter
(a) The following goods for

physically disabled persons,
namely:
(i) Crutches;
(ii) Wheel chairs
(iii) Walking frames;
(iv) Tricycles;
(v) Braillers;
Nil

1488
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
(vi) Artificial limbs
(b) Parts of goods at (a)
Nil
483.
90 or any
other
Chapter
Parts for the manufacture of hearing

aids including deaf aids
Nil
484.
90 or any
other
Chapter
Equipment, parts or accessories

required for initial setting up, repair
or maintenance of a planetarium
Nil
85
485.
90 or any
Chapter
Hospital Equipment (equipment,

apparatus and appliances, including
spare parts and accessories thereof,
but excluding consumable items)
for use in specified hospitals
5%
6%
86
486.
90 or any
other
Chapter
Blood Glucose Monitoring System

(Glucometer) and test strips
5%
487.
90 or any
other
Chapter
Life saving medical equipment

including accessories or spare
parts or both of such equipment
for personal use
5%
6%
87
488.
90 or any
other
Chapter
Assistive devices, rehabilitation

aids and other goods for disabled,
specified in List 32
Nil
489.
90 or any
other
Chapter
Survey (DGPS) instruments, 3D

modelling software for ore body
simulation cum mine planning
and exploration (geophysics and
geochemistry) equipment required
for surveying and prospecting
of minerals
2.5%
88
490.
9022
X-Ray Baggage Inspection Systems

and parts thereof
Nil
89
491.
91 or
9804 90 00
Braille watches and braille one-day

alarm clocks
Nil
492.
91
Parts and cases of braille watches,

for the manufacture of Braille watches
Nil

1489
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
493.
9108, 9110
Watch dials and watch movements
or 9114 30 10
5%
494.
93
Air rifles or air pistols of 0.177 calibre
Nil
Nil
495.
93
Air pellets of air rifles or air pistols,

of 0.177 calibre
Nil
Nil
496.
9405 50 40
Solar lanterns or solar lamps
5%
497.
95 or any
other
Chapter
(a) Synthetic tracks and artificial

surfaces of heading 9506;
(b) Equipment required for
installation of (a)
Nil
Nil
90
498.
95 or any
Chapter
The following goods for laying

synthetic tracks and artificial
surfaces of heading 95.06, namely :(i) Asphalt resurfacer;
(ii) Acrylic resurfacer;
(iii) Cushion coat;
(iv) Acrylic colour concentrate;
(v) Acrylic marking paint; and
(vi) Polytan in powder or
granule form
Nil
Nil
91
499.
95
Requisites for games and sports
Nil
Nil
92
500.
9503
Parts of electronic toys for the

manufacture of electronic toys,
namely, parts of electric trains,
including tracks, signals and
other accessories therefor
5%
501.
9503
Parts of electronic toys for the

5%
manufacture of electronic toys,
other than those of reduced size
(scale) model assembly kits,
whether or not working models,
other construction sets and
constructional toys, toys representing
animals or non-human creatures, toy
musical instruments and apparatus,
other toys put up in sets or outfits,
other toys and models incorporating
a motor

1490
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
502.
9504
Parts of video games for the

manufacture of video games
5%
503.
9506
(i) Snow-skis and other snow-ski

equipment
(ii) Water-skis, surf-boards,
sailboards and other water-sport
equipment
Nil
504.
9608
Parts of writing instruments
5%
505.
Any
Chapter
Postage stamps, unused
Nil
506.
9801
Goods required for(i) fertiliser projects;

(ii) coal mining projects;
(iii) iron ore pellet plants/projects
and iron ore beneficiation
plants/projects
(iv) power generation projects
including gas turbine power
projects (excluding captive power
plants set up by projects engaged
in activities other than in power
generation);
(v) barge mounted power plants;
(vi) power transmission, subtransmission or distribution projects;
Nil
Nil
2.5%
5%
5%
5%
Nil
Nil
93
507.
9801
Goods required for setting up of any

Mega Power Project specified in
List 32A, so certified by an officer
not below the rank of a Joint
Secretary to the Government of
India in the Ministry of Power
before the 19th day of 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

1491
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
(b) a thermal power plant of a
located in States other than those
specified in (a); or
(c) a hydel power plant of a
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
located in States other than those
specified in clause (c)
508.
9801
Goods required for the expansion

of Mega Power projects, namely,
Vindhyachal STPP Stage -V
(Expansion Unit)- 500 MW (NTPC
Ltd.) and UNOSUGEN CCPP,
Gujarat (An expansion unit of Sugen
CCPP of 1147.5 MW)- 382.5(1) (M/s.
Torrent Power Ltd.), so certified by
an officer not below the rank of a
Joint Secretary to the Government
of India in the Ministry of Power
before the 19th day of July, 2012.
2.5%
Nil
93
Explanation.- For the purposes of this

entry, Mega Power Project means a
project as defined in S. No 507.
509.
9801
Goods required for(a) Project for LNG Re-gasification

Plant
(b) Aerial passenger ropeway project
5%
5%
510.
9801
All goods
5%
511.
9801
Goods required for setting up of any

Nuclear Power Project specified in
List 33, having a capacity of 440 MW
or more, as certified by an officer not
below the rank of a Joint Secretary
Nil
Nil
94

1492
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
to the Government of India in the
Department of Atomic Energy
512.
9801
Drinking Water Supply Projects for

supply of water for human or
animal consumption
Nil
Nil

this entry, Drinking Water Supply
Project includes a plant for
desalination, demineralization or
purification of water or for carrying
out any similar process or
processes intended to make the
water fit for human or animal
consumption, but does not include
a plant supplying water for
industrial purposes.
513.
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 regasification 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
Nil
Nil
95
514.
9801
All items of equipment for National

Automotive Testing and Research
and Development Infrastructure
Project (NATRIP)
Nil
Nil
96
515.
9801
Goods required for installation of

mechanized handling systems and
pallet racking systems in, mandis?
5%
Nil

1493
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
and warehouses for food grains,
________________________________________________________________________
sugar and horticultural produce
516.
9804

post or air, for personal use, namely: (a) the life saving drugs or medicines
Nil
(including diagnostic test kits)
(b) other life saving drugs or medicines Nil
Nil
Nil
10
10%
517.
9804
All Goods intended for personal use,

imported by post or air and exempted
from any prohibition in respect of
the imports thereof under the Foreign
Trade (Development and Regulation)
Act, 1992 (22 of 1992) but excluding
articles falling under heading 9803.
518.
Any
Chapter
Used bona fide personal and

household effects belonging to a
deceased person
Nil
Nil
97
519.
Any
Chapter
Goods imported through postal

parcels, packets and letters, the
duty payable on which is not
more than one hundred rupees
Nil
Nil
520.
Any
Chapter
Archaeological specimens,
photographs, plaster casts or
antiquities, intended for exhibition
for public benefit in a museum
managed by the Archaeological
Survey of India or by a State
Government
Nil
Nil
98
521.
Any
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, ashwood or
beechwood
(e) Cork bottoms
(f) Synthetic rubber bladder
(g) Manau cane
(h) Table tennis rubber
Nil
99

1494
________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
(6)
________________________________________________________________________
(i) Table tennis bat handles
(j) Table tennis blade
(k) PU Leather Cloth/PU Laminated
with cotton for inflatable balls;
(l) Extra tec (cricket bat facing tape);
(m) Resin hardener TTP-33S and
release paper for composite
hockey sticks;
(n) Table tennis glue;
(o) Evazote foam for protective
equipments e.g. leg guards,
thigh guards;
(p) plywood for carrom board
________________________________________________________________________
Provided that nothing contained in this notification shall apply to (a)
the goods specified against serial no. 21 of the said Table on or after the 1st day of
April, 2013;
(b)
Omitted:
(ba)
the goods specified against serial no. 104A of the said Table on or after the first day of
April, 2013
(c)
Omitted:
(d)
the goods specified against serial no. 251 of the said Table on or after the 16th day of
January, 2013;
(e)
April, 2014;
(f)
the goods specified against serial no.385 of the said Table on or after the 1st day of
April,2014;
(g)
March , 2015.
(h)
March , 2015.
(i)
the goods specified against serial no. 506(i) of the said Table on or after the 1st day of
April, 2015;
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 additional duty equal to duty of excise leviable on
the goods as per the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)
read with any other notifications issued under sub-section (1) of section 5A of the
Central Excise Act, 1944 (1 of 1944), for the time being in force.
1495
ANNEXURE
______________________________________________________________________________
No.
Conditions
____________________________________________________________________________________
1.
The rate of duty specified in column (4) shall apply to such quantity of imports for which
an importer holds a Tariff Rate Quota Allocation Certificate issued by the EXIM Facilitation
Committee in the Directorate General Of Foreign Trade in accordance with the procedure
as may be specified by the EXIM Facilitation Committee in the Directorate General Of
Foreign Trade from time to time through a Public Notice.
2.
3A.
If the importer gives a declaration that such material is for the purposes of sowing or
planting only.
(a) if imported by a sugar factory or a sugar refinery.
Explanation.- For the purpose of this notification(i) sugar factory shall have the same meaning as assigned to it in Section 2(c) of the
Sugarcane (Control) Order, 1966;
(ii) sugar refinery means a unit which is engaged in the manufacture of refined sugar
starting from the stage of raw sugar.
(b) If imported by any person other than at (a) above:
(i) the importer shall produce to the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be, a valid contract or agreement with a
sugar factory or sugar refinery for refining of such raw sugar and shall furnish a bond to
the effect that the said raw sugar shall be used for the said purpose;
(ii) the bond shall be discharged by the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be, on production of a certificate from the
Central Excise authorities having jurisdiction over such sugar factory within a period of
three months from the date of import of such raw sugar that the entire quantity of
imported raw sugar has been refined and
(iii) in the event of his failure to comply with the above conditions, the importer shall be
liable to pay, in respect of such quantity of the raw sugar as is not proven to have been
refined, an amount equal to the difference between the duty leviable on such quantity
but for the exemption contained herein.;
3B.
If the importer produces before the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be, a proof to show that the contract for
import of such sugar is duly registered with Agricultural & processed food Products
Export Development Authority (APEDA).
3C.
If the importer, at the time of import, produces a certificate from a Chartered Accountant
to the effect that the importer is a bulk consumer.
1496
Explanation,- For the purpose of this notification,(i) bulk consumer is a person, establishment or industrial unit using or consuming more
than ten quintals of sugar per month as a raw material for production or consumption or
use in any manner other than sale.
(ii) the said certificate shall be issued by the Chartered Accountant after taking into
account monthly use or consumption of sugar by such person, establishment or unit in
the last twelve months; and
(iii) Chartered Accountant shall have the same meaning as assigned to it in clause (b)
of sub-section (1) of section 2 of the Chartered Accountant Act, 1949.
4.
If the importer, is registered with the Directorate of Vanaspati, Vegetable Oils and Fats in
the Department of Food and Public Distribution in the Government of India.
5.
If the importer follows the procedure set out in the Customs (Import of Goods at
Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.
6.
If,(a) the goods are imported by an exporter of sea-food products for use in processing
sea-food products for export and the said exporter is registered with the Marine Products
Export Development Authority;
(b)the total value of the goods imported shall not exceed 1% of the FOB value of exports
of sea-food products exported during the preceding financial year; and
(c) the importer produces a certificate from the Marine Products Export Development
Authority, certifying the value of exports made during the financial year referred to in
clause (b) above, and also the value and quantity of goods already imported under this
notification during the current financial year.
7.
If the importer furnishes an undertaking to the Deputy Commissioner of Customs or the

Assistant Commissioner of Customs, as the case may be, that the wine shall be used as
sacramental wine.
8.
If the importer produces before the Deputy Commissioner of customs or the Assistant
Commissioner of Customs, as the case may be, an assay certificate issued by the mining
company, giving details of composition.
9.
If,(a) the goods are imported by(i)the Ministry of Surface Transport, or

(ii) a person who has been awarded a contract for the construction of roads in India by
or on behalf of the Ministry of Surface Transport, by the National Highway Authority of
1497
India, by the Public Works Department of a State Government, Metropolitan Development

Authority or by a road construction corporation under the control of the Government of
a State or Union Territory; or
(iii)a person who has been named as a sub-contractor in the contract referred to in (ii)
above for the construction of roads in India by or on behalf of the Ministry of Surface
Transport, by the National Highway Authority of India, by Public Works Department of
a State Government, Metropolitan Development Authority or by a road construction
corporation under the control of the Government of a State or Union Territory; (b) the
importer, at the time of importation, furnishes an undertaking to the Deputy Commissioner
of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect
that he shall use the imported goods exclusively for the construction of roads and that
he shall not sell or otherwise dispose of the said goods, in any manner, for a period of
five years from the date of their importation:
Provided that the said Deputy Commissioner of Customs or the Assistant Commissioner
of Customs, may allow the importer to sell or dispose of any of the imported goods on
payment of customs duties at the rates applicable at the time of import but for this
exemption, on the depreciated value of the goods to be calculated @ 5% on straight line
method for each completed quarter starting from the date of importation of the said
goods till the date of their sale subject to the condition that the concerned Ministry,
Authority, Department or Corporation referred to in condition (a) above certifies that
said goods in the project, for which duty free import was allowed, are no longer required
for the project. (c) in case of goods of serial no.12 and 13 of List 16, the importer, at the
time of importation of such goods, also 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 a Deputy Secretary to the Government of India in the
Ministry of Surface Transport (Roads Wing), or an officer not below the rank of Chief
Engineer of the National Highways Authority of India, to the effect that the imported
goods are required for construction of roads in India.
10.
If,- (a) the goods are imported by an individual for personal use;
(b) it is certified in the Form below, by the Director General or Deputy Director General or
Assistant Director General, Health Services, New Delhi, Director of Health Services of
the State Government or the District Medical Officer/Civil Surgeon of the district, in
each individual case, that the goods are life saving drugs or medicines; and
(c) the importer produces the said certificate to the Deputy Commissioner of Customs or
the Assistant Commissioner of Customs, as the case may be, at the time of clearance, or
gives an undertaking as acceptable to the Deputy Commissioner or the Assistant
Commissioner to furnish the said certificate within such period as may be specified by
the Deputy Commissioner or the Assistant Commissioner, failing which to pay duty
leviable thereon.
1498
Form
Certficate No..... of ..... (year)
Certified that the drug / medicine.(name of the drug / medicine) being
imported by ................... is a life saving drug / medicine and exemption from
the payment of customs duty is recommended.
Signature with date of Director General /
Deputy Director General /
Assistant Director General,
Health Services, New Delhi or
Director of Health Services or
District Medical Officer/Civil Surgeon.
11.
If the importer at the time of import(1) furnishes a certificate from an officer not below the rank of a Deputy Secretary to the
Government of India in the Department of Atomic Energy, Government of India, to the
effect that the imported goods (in respect of description, quantity and technical
specifications) are required for the manufacture of laser and laser based instrumentation;
and
(2) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be, to the effect that the imported goods
shall be used for the above purpose and he shall pay, on demand, in the event of his
failure to use the imported goods for the above purpose, an amount equal to the difference
between the duty leviable on such quantity of the imported goods but for the exemption
under this notification and that already paid at the time of importation.
12.
If the importer produces a certificate of the Reference Standard and copies of documents
to substantiate that the organization or institution from where the Reference Standard
has been imported is approved by the World Health Organisation or International
Organisation for Standards.
13.
If,(a) the importer produces a certificate from a duly authorised officer of the UNICEF to
the effect that the said raw materials, intermediates and consumables are required for the
manufacture of DTP vaccines; and
(b) the importer, at the time of clearance, furnishes an undertaking, in each case, to the
effect that the said raw materials, intermediates and consumables shall be used only for
the manufacture of DTP vaccines.
14.
If, at the time of importation, the importer produces to the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case may be, a certificate
from the Licensing Authority to the effect that specified quantity of such drugs and
materials are required for being used in a clinical trial for which permission has been
1499
granted by the Licensing Authority under the provisions of the Drugs and Cosmetics
Rules, 1945.
15.
If,- (a) the goods are imported,(i) by a manufacturer of handicrafts;

(ii) by a merchant exporter tied up with supporting manufacturer of handicrafts; or
(iii) on behalf of the said manufacturer or merchant exporter by the Export Promotion
Council for Handicrafts, for use in the manufacture of handicrafts for export by the said
manufacturers or as the case may be, the merchant exporter and the said manufacturers
or as the case may be, merchant exporter is registered with the Export Promotion Council
for Handicrafts;
(b) the value of the goods imported does not exceed 5 per cent of the FOB value of
handicrafts exported during the preceding financial year; and
(c) the importer produces a certificate from the Export Promotion Council for Handicrafts
certifying the value of exports made during the financial year mentioned in clause (b)
above and also the description, value and quantity of the item(s) already imported under
this notification during the current financial year
16.
If certified by the Ministry of Information and Broadcasting that the films and video
cassettes are intended for archival study, or record and reference purposes.
17.
If, the Central Board of Film Censors or, an officer not below the rank of a Director, All
India Radio or Doordarshan, as the case may be, certifies that the said film is predominantly
educational in character.
18.
If certified by the Ministry of Defence that the film is predominantly educational in

character and is meant for training of defence personnel.
19.
The exemption shall be available subject to the condition that no remittance s are made
or required to be made by the importer relating to the import of the said goods.
20.
If, imported for the manufacture of Copper - T contraceptives.
21.
If, (i) imported for servicing, repair or maintenance of aircraft, which is used for operating
scheduled air transport service or the scheduled air cargo service, as the case may be; or
(ii) the parts are brought into India for servicing, repair or maintenance of an aircraft
mentioned in clause (ii) of Condition No.75.
Explanation.- The expressions scheduled air transport service and scheduled air
cargo service shall have the meanings respectively assigned to them in Condition
No.75.

22.
1500
If,(i) imported for servicing, repair or maintenance of aircraft imported or procured by Aero
Club of India; or
(ii) imported for servicing, repair or maintenance of aircraft, which are used for flying
training purposes or for operating non-scheduled (passenger) service or non-scheduled
(charter) services;
(iii) imported for servicing, repair or maintenance of aircraft imported or procured by the
Airports Authority of India for flight calibration purposes
(iv) the importer furnishes an undertaking to the Deputy Commissioner of Customs or
the Assistant Commissioner of Customs, as the case may be, at the time of importation
that:a. the imported goods shall be used for the specified purpose only; and
b. he shall pay on demand, in the event of his failure to use the imported goods for the
specified purpose, an amount equal to the duty payable on the said goods but for the
exemption under this notification.
Explanation. - The expressions, Aero Club of India, operator, non-scheduled
(passenger) services and non-scheduled (charter) services shall have the meanings
respectively assigned to them in Condition No. 76 or 77.
23.
If the duty amount per kg calculated at the rate of 70% ad valorem, is more than
Rs. 49/- per kg.
24.
If,
(a) the goods are imported
(i) by a manufacturer of textile garments or leather garments; or
(ii) by a merchant exporter tied up with supporting manufacturer of textile garments or
leather garments,
for use in the manufacture of textile garments or leather garments for export by that
manufacturer directly or through a merchant exporter, as the case may be, and that the
siad manufacturer or merchant-exporter is registered with the Appearl Export Promotion
Council or Council for Leather Exports, or as the case may be Handloom Export Promotion
Council; and
(aa) The entitlement certificate issued by respective export Promotion Councils shall
carry the name of supporting manufacturers along with the name of the merchant exporter in case the goods are exported by a merchant exporter.
(b) the total value of goods imported shall not exceed 3 percent of the FOB value of
textile garments (other than handloom garments) or leather garments, as the case may
be, or 5 percent of the FOB Value of handloom garments exported during the preceding
1501
financial year; however, the value of lining and inter-lining materials imported shall not
exceed 2 percent of the said FOB value.
(c) the importer produces a certificate from the Apparel Export Promotion Council or
Council for Leather Exports, as the case may be, or Handloom Export Promotion Council,
certifying the value of exports made during the financial year mentioned in clause (b)
above, and also the value and quantity of goods already imported under this notification
during the current financial year;
(d) the importer produces a certificate from Apparel Export Promotion Council or Council
for Leather Exports, as the case may be, or Handloom Export Promotion Council,
certifying that the lining and inter-lining materials shall not be put to any other use or
sold in the market except in the manufacture of textile garments or leather garments; and
(e) there is a doubt as to the usability of lining and interlining materials in relation to the
export product, the Commissioner of Customs, for reasons to be recorded in writing,
orders drawal of sample at the time of export to verify such use;
25.
If,(a) the pulp of wood is imported for the manufacture of newsprint, that is to say, paper
intended for the printing of newspapers, books and periodicals; and
25A
(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).
If,(a) The importer furnishes an undertaking to the Deputy Commissioner of Customs or
the Assistant Commissioner of Customs, as the case may be, that such imported goods
will be used for the purpose specified and in the event of his failure to comply with this
condition, he shall be liable to pay, in respect of such quantity of the said goods as is not
proved to have been so used, an amount equal to the difference between the duty
leviable on such quantity but for the exemption under this notification and that already
paid at the time of the importation; and
(b) The importer produces to the said Deputy Commissioner or Assistant Commissioner,
as the case may be, within six months or such extended period, as that Deputy
Commissioner or Assistant Commissioner may allow, a certificate issued by the Deputy
Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case
may be, in whose jurisdiction the said goods have been used in such unit, that the said
goods have been so used.
26.
If the importer, at the time of import is an establishment registered with the Registrar of
Newspapers, India (RNI).
27.
If(a) The goods are imported by a manufacturer of leather footwear or other leather
products, for use manufacture of said goods for export by the manufacturer and the said
1502
manufacturer is registered with the Council for Leather Exports;

(b) The total value of goods imported shall not exceed 3% of the FOB value of leather
footwear or synthetic footwear or other leather products, exported during the preceding
financial year;
(c) The importer produces a certificate from the Council for Leather Exports, certifying
the value of exports made during the financial year mentioned in sub-condition (b), and
also the value and quantity of goods already imported under this notification during the
current financial year.
28.
If,(a) the goods are imported by a manufacturer of handloom made ups or man-made made
ups for use in the manufacture of said goods for export by that manufacturer and the
said manufacturer is registered with the handloom Export Promotion Council or Cotton
Textile Export Promotion Council or Synthetic & Rayon Textile Export Promotion Council
as the case may be;
(b) the total value of goods imported shall not exceed 5 percent of the FOB value of
handloom made ups or 1 percent of the FOB value of cotton made ups or man-made
made ups as the case may be, exported during the preceding financial year;
(C) the importer produces a certificate from the Handloom Export Promotion Council or
Cotton Textile Export Promotion Council or Synthetic & Rayon Textile Export Promotion
Council certifying the value of exports made during the financial year mentioned in subcondition (b), and also the value and quantity of goods already imported under this
notification during the current financial year.
29.
If at the time of importation, the importer produces a certificate from an officer, not below
the rank of Director in the Marine Products Export Development Authority, in the Ministry
of Commerce and Industry, Government of India, to the effect that that the imported
goods constitute monofilament long line system for tuna fishing and are intended to be
used for tuna fishing.;
30.
If, (a) the total value of goods imported shall not exceed 1 per cent of the FOB value of
exports of carpets during the preceding financial year;
(b) the importer produces a Certificate from Carpet Export Promotion council certifying
the value of exports made during the preceding financial year, mentioned in condition(a),
and also the value and quantity of goods already imported under this notification
during the current financial year.
31.
If at the time of importation, the importer,(1) in all cases [excluding the case of the goods at item No. 9 of List 9], produces a valid
registration-cum-membership certificate issued by the Council for Leather Exports
sponsored by the Government of India in the Ministry of Commerce and Industry; and
1503
(2) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant

Commissioner of Customs, as the case may be, to the effect that(a) the imported goods shall be used in the leather industry, or as the case may be, for the
manufacture of leather chemicals to be used in the leather industry;
(b) he shall maintain an account of the imported goods, received and consumed in the
place of manufacture for the above purpose, in the manner specified by the said Deputy
Commissioner or the Assistant Commissioner;
(c) he shall, within three months or such extended period as the said Deputy Commissioner
or the Assistant Commissioner may allow, produce the extract of the aforesaid account,
duly certified by the Deputy Commissioner of Central Excise or the Assistant
Commissioner of Central Excise, as the case may be, having jurisdiction over the factory
manufacturing the goods, to the effect that the said goods have been used for the
aforesaid purpose; and
(d) he shall pay, in the event of his failure to comply with the conditions above, an
amount equal to the difference between the duty leviable on the imported goods but for
the exemption under this notification and that already paid at the time of importation.
32.
If the importer produces a certificate from an officer not below the rank of a Joint Director
in the Ministry of Information Technology, Government of India, mentioning the technical
specifications, description and quantity of the moulds, tools and dies and certifying
that they are required for the manufacture of electronic parts and recommending grant of
exemption.
33.
If the said coins are imported with the approval of the Reserve Bank of India and are
utilised for disbursement by the Scheduled bank in accordance with the regulations of
the Reserve Bank of India, sanctioning foreign exchange for travelers.
Explanation.- The expression Scheduled bank means the State Bank of India constituted
under the State Bank of India Act, 1955 (23 of 1955), a subsidiary bank as defined in the
State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959), a corresponding new bank
constituted under section 3 of the Banking Companies (Acquisition and Transfer of
Undertakings) Act, 1970 (5 of 1970) or any other bank, being a bank included in the
Second Schedule to the Reserve Bank of India Act, 1934 (2 of 1934).
34.
If,(a) the goods are directly shipped from the country in which they were produced and
each bar has a weight of 5 kg. or above;
(b) the goods are imported in accordance with the packing list issued by the mining
company by whom they were produced;
(c) the importer produces before the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be, an assay certificate issued by the mining
1504
company or the laboratory attached to it, giving detailed precious metal content in the
dore bar;
(d) the gold dore bars are imported by the actual user for the purpose of refining and
manufacture of standard gold bars of purity 99.5% and above; and
(e) the silver dore bars are imported by the actual user for the purpose of refining and
manufacture of silver bars of purity 99.9% and above.
35.
If,1.
(a) the duty is paid in convertible foreign currency;
(b) the total quantity of gold under items (i) and (ii) of Sr. No. 321 does not exceed one
kilogram and the quantity of silver under Sr. No. 322 does not exceed ten kilograms per
eligible passenger; and
2. the gold or silver is,(a) carried by the eligible passenger at the time of his arrival in India, or
(b) imported by him within fifteen days of his arrival in India, or
(c) is taken delivery of from a customs bonded warehouse of the State Bank of India or
the Minerals and Metals Trading Corporation Ltd., subject to the conditions 1 ;
provided such eligible passenger files a declaration in the prescribed form before the
proper officer of customs at the time of his arrival in India declaring his intention to take
delivery of the gold or silver from such a customs bonded warehouse and pays the duty
leviable thereon before his clearance from customs.
Explanation.- For the purposes of this notification, eligible passenger means a
passenger of Indian origin or a passenger holding a valid passport, issued under the
Passports Act, 1967 (15 of 1967), who is coming to India after a period of not less than six
months of stay abroad; and short visits, if any, made by the eligible passenger during
the aforesaid period of six months shall be ignored if the total duration of stay on such
visits does not exceed thirty days and such passenger has not availed of the exemption
under this notification or under the notification being superseded at any time of such
short visits.
36.
If,(1) zinc metal is imported within one year of the date of export of zinc concentrate out of
India; and
1505
(2) sufficient evidence exists to establish that the zinc metal, which is imported has in
fact been obtained out of toll smelting or toll processing of zinc concentrate exported
out of India.
Explanation.- On the imports referred to in condition (1) above, the duty shall be leviable
as if the value of the said metal were equal to the aggregate of(i) the toll smelting or toll processing costs, as the case may be, that is to say,(a) labour charges;
(b) cost of materials (other than the cost of goods exported out of India) used in such toll
smelting or toll processing; and
(c) any other charges which are payable in connection with the toll smelting or toll
processing abroad; and
(ii) the insurance and freight charges, both ways.
37.
If,(1) the dies for drawing metal, acquired in exchange, are imported within one year of the
date of exportation of similar dies out of India for repairs; and
(2) no drawback of duty has been paid on the occasion of their export.
Explanation.- On the imports referred to in condition (1) above, the duty would be
leviable as if the value of the said dies were equal to(i) the aggregate of(a) labour charges for such repair;
(b) cost of materials used in such repair ;
(c) any other charges paid by the importer for repair of such dies; and
38.
If,(a) the importer furnishes a certificate from an officer not below the rank of Deputy
Secretary to the Government of India in the Department of Industrial Policy and Promotion
in the Ministry of Commerce and Industry to the effect that goods being imported are
required for effluent treatment plant for leather industry or handloom sector or handicraft
sector, as the case may be.
39.
If,(i) (a) in the case of Central Power Sector Undertakings, the Chairman of the concerned
Undertaking or an officer authorized by him certifies that the power transmission project
has been approved and an officer not below the rank of the Deputy Secretary to the
1506
Government of India in the Ministry of Power recommends, in each case, the grant of the
aforesaid exemption to the goods for such project;
(b) in other cases, an officer not below the rank of the Chief Engineer of the concerned
Power Transmission Board or Corporation in a State certifies that such power transmission
project has been approved and an officer not below the rank of the Secretary in a State
Government concerned dealing with the subject of power or electricity recommends, in
each case, the grant of the aforesaid exemption to the goods for such project;
(ii) in all cases, the importer furnishes an undertaking to the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case may be, to the effect
that the said goods shall be used for the purpose specified above and in the event of his
failure to use the goods for power transmission, he shall pay an amount equal to the
difference between the duty leviable on the said imported goods but for the exemption
under this notification and that already paid at the time of importation.
40.
If, at the time of importation, the importer produces to the Deputy Commissioner of
from the Chairman or the Managing Director or the Director (Rolling Stock, Electrical
and Signaling) or the Director (Finance) of the Delhi Metro Rail Corporation Ltd., to the
effect that
(i) the goods are procured by or on behalf of the Delhi Metro Rail Corporation Ltd. for
use in the Delhi MRTS Project Phase-I and specified corridors of Delhi MRTS Project
Phase-II; and
(ii) the goods are part of the inventory maintained by the Delhi Metro Rail Corporation
Ltd. and shall be finally owned by the Delhi Metro Rail Corporation Ltd.
41.
If,(a) the goods are imported by the Oil and Natural Gas Corporation or Oil India Limited
(hereinafter referred to as the licensee) or a sub-contractor of the licensee and in each
case in connection with petroleum operations to be undertaken under petroleum
exploration licenses or mining leases, as the case may be, issued or renewed after the 1
st of April, 1999 and granted by the Government of India or any State Government on
nomination basis;
(b) where the importer is a licensee, he produces to the Deputy Commissioner of Customs
or the Assistant Commissioner of Customs, as the case may be, at the time of importation,
the following, namely, a certificate from a duly authorised officer of the Directorate
General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of
India, to the effect that the imported goods are required for petroleum operations referred
to in clause (a) and have been imported under the licences referred to in that clause, and
(c) where the importer is a sub-contractor, he produces to the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case may be, at the time of
importation, the following, namely:(i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons
1507
in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the
imported goods are required for petroleum operations referred to in clause (a) and have
been imported under the licenses or mining leases, as the case may be, referred to in that
clause and containing the name of such sub-contractor,
(ii)an affidavit to the effect that such sub-contractor is a bona-fide sub-contractor of the
licensee or lessee, as the case may be,
(iii)an undertaking from such licensee or lessee, as the case may be, binding him to pay
any duty, fine or penalty that may become payable, if any of the conditions of this
notification are not complied with by such sub-contractor or licensee or lessee, as the
case may be, and
(iv)a certificate, in the case of a petroleum exploration license or mining lease, as the case
may be, issued or renewed after the 1st of April, 1999, by the Government of India or any
State Government on nomination basis, that no foreign exchange remittance is made for
the import of such goods undertaken by the sub-contractor on behalf of the licensee or
lessee, as the case may be:
Provided that nothing contained in this sub-clause shall apply if such sub-contractor is
an Indian Company or Companies.
42.
If,(a) the parts and raw materials are used in the manufacture of goods in accordance with
the provisions of section 65 of the Customs Act, 1962 (52 of 1962); and
(b) a certificate is produced in each case to the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, from a duly authorized officer
of the Assistant Commissioner of Customs, as the case may be, from a duly authorized
officer of the Directorate General of Hydrocarbons in the Ministry of Petroleum and
Natural Gas, Government of India, to the effect that the goods are required for the
purposes of off-shore oil exploration or exploitation.
43.
If,(a) the goods are imported by an Indian Company or Companies, a Foreign Company or
Companies, or a consortium of an Indian Company or Companies and a Foreign Company
or Companies (hereinafter referred to as the contractor) or a sub-contractor of the
contractor and in each case in connection with petroleum operations to be undertaken
under a contract with the Government of India;
(b) where the importer is a contractor, he produces to the Deputy Commissioner of
importation, the following, namely:(i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons
1508
been imported under the contract referred to in that clause, and
(ii) a certificate, in the case of a contract entered into by the Government of India and a
Foreign Company or Companies or, the Government of India and a consortium of an
Indian Company or Companies and a Foreign Company or Companies, that no foreign
exchange remittance is made for the imports of such goods undertaken by such Foreign
Company or Companies;
importation, the following, namely:(i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons,
been imported under the contract referred to in that clause and containing, the name of
such sub-contractor,
(ii) an affidavit to the effect that such sub-contractor is a bona-fide sub-contractor of the
contractor,
(iii) an undertaking from such contractor , binding him to pay any duty, fine or penalty
that may become payable, if any of the conditions of this notification are not complied
with, by such sub-contractor or contractor, as the case may be, and
(iv) a certificate, in the case of a contract entered into by the Government of India and a
exchange remittance is made for the import of such goods undertaken by the subcontractor on behalf of the Foreign Company or Companies:
44.
If,(a) the goods are imported by an Indian Company or Companies, a Foreign Company or
Companies, or a consortium of an Indian Company or Companies and a Foreign Company
or Companies (hereinafter referred to as the contractor) or a sub-contractor of such
Company or Companies or such consortium and in each case in connection with
petroleum operations or coal bed methane operations, as the case may be, to be
undertaken under a contract signed with the Government of India, on or after the 1st day
of April,1998, under the New Exploration Licensing Policy, or on or after the 1st day of
April 2001 in terms of the Coal Bed Methane Policy, as the case may be;
(b)where the importer is a contractor, he produces to the Deputy Commissioner of
importation, the following, namely:-
1509
(i) a certificate from a duly authorised officer of the Directorate General of Hydrocarbons
imported goods are required for such petroleum operations or coal bed methane
operations, as the case may goods are required for such petroleum operations or coal
bed methane operations, as the case may be, and have been imported under a contract
signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy, as
the case may be; and
(ii) a certificate, in the case of a contract entered into by the Government of India and a
exchange remittance is made for the imports of such goods undertaken by the Foreign
Company or Companies;
importation, the following, namely:(i) a certificate from a duly authorized officer of the Directorate General of Hydrocarbons,
imported goods are required for petroleum operations or coal bed methane operations,
as the case may be, referred to in clause (a) and have been imported under a contract
signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy, as
the case may be ,and containing the name of such sub-contractor,
(ii)an affidavit to the effect that such sub-contractor is a bona-fide sub-contractor of the
contractor,
(iii)an undertaking from such contractor , binding him to pay any duty, fine or penalty
that may become payable, if any of the conditions of this notification are not complied
with, by such sub-contractor or contractor, as the case may be; and
(iv)a certificate, in the case of a contract entered into by the Government of India and a
Indian Company r Companies and a Foreign Company or Companies, that no foreign
exchange remittance is made for the import of such goods undertaken by the subcontractor on behalf of the Foreign Company or Companies:
45.
If the importer at the time of importation,(a) furnishes in all cases a certificate to the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, from an officer not below the
rank of a Deputy Secretary to the Government of India in the Ministry of Non-Conventional Energy Sources recommending the grant of this exemption and in the case of the
1510
goods at (2) to (5), the said officer certifies that the goods are required for the specified
purposes; and officer certifies that the goods are required for the specified purposes;
and
(b) furnishes an undertaking to the said Deputy Commissioner or Assistant Commissioner to the effect that,(i)in the case of wind operated electricity generators upto 30 KW or wind operated
battery chargers upto 30 KW, he shall not sell or otherwise dispose off, in any manner,
such generators or chargers for a period of two years from the date of importation;
(ii)in the case of other goods specified at (2) to (5), he shall use them for the specified
purpose; and
(iii)in case he fails to comply with sub-conditions (i) or (ii), or both conditions, as the
case may be, he shall pay an amount equal to the difference between the duty leviable
on the imported goods but for the exemption under this notification and that already
paid at the time of importation.
46.
If the importer at the time of importation,(a) furnishes a certificate to the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be, from an officer not below the rank of a
Deputy Secretary to the Government of India in the Ministry of New and Renewable
Energy recommending the grant of this exemption and the said officer certifies that the
goods are required for the specified purpose; and
(b) furnishes an undertaking to the said Deputy Commissioner or Assistant Commissioner to the effect that,(i) he shall use the goods for the specified purpose; and
(ii) in case he fails to comply with sub-condition (i), he shall pay an amount equal to the
difference between the duty leviable on the imported goods but for the exemption under
this notification and that already paid at the time of importation.
47.
If,(a) the project for substitution of ozone depleting substances (ODS) or the project for
setting up of new capacity with non-ODS technology has been approved by the Steering Committee set up in the Ministry of Environment and Forests for the clearance of
such projects; and
(b) the importer furnishes in each case a list of the goods required for the aforesaid
projects, which is duly certified, to the effect that the goods mentioned in the said list are
required for the aforesaid projects, by an officer not below the rank of a Deputy Secretary in the Ministry of Environment and Forests.
48.
(1)If an officer not below the rank of a Deputy Secretary to the Government of India in
1511
the Department of Fertilizers,(i) certifies that the scheme for renovation or modernization as the case may be, of the
fertilizer plant has been granted techno-economic clearance by the said Department; (ii)
recommends, in each case, the grant of exemption under this notification to,(a)Machinery, instruments, apparatus and appliances, as well as components (whether
finished or not) or raw materials for the manufacture of aforesaid items and their components, required for renovation or modernization of a fertilizer plant; and
(b)spare parts, other raw materials (including semi-finished material) or consumable
stores, essential for maintenance of the fertilizer plant mentioned above (hereinafter
referred to as the said goods) for such scheme; and
(iii)certifies in each case, that the said goods are, or will be, required for the purposes
specified above;
(2) the value of import of the goods specified in sub-clause (b) of clause (ii) of subcondition (1) shall not exceed 10% of the value of imported goods specified in subclause (a) of the said clause;
(3) if the importer furnishes an undertaking to the Joint Commissioner of customs or the
Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case
may be, to the effect that the said goods shall be used for the purposes specified above
and in the event of his failure to use the goods for such purposes, he shall pay an
amount equal to the difference between the duty leviable on the said imported goods
but for the exemption under this notification and that already paid at the time of importation.
49.
If, at the time of importation, the importer produces a certificate, from an officer not
below the rank of a Deputy Secretary to the Government of India in the Ministry of
Environment and Forests, to the effect that the imported kits or parts thereof are required for the conversion of motor-spirit or diesel driven vehicles into Compressed
Natural Gas driven vehicles, or Propane driven vehicles, or Liquefied Petroleum Gas
driven vehicles, as the case may be.
50.
If,(i) in the case of a power plant (except a nuclear power plant),(a) in the case of Central Power Sector Undertakings, the Chairman of the concerned
Undertaking or an officer authorized by him certifies that the scheme for renovation or
modernization as the case may be, of such power plant, has been approved and an
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
1512
modernization, as the case may be, of such power plant, has been approved and an
officer not below the rank of a Secretary in the State Government concerned dealing with
the subject of power or electricity recommends, in each case, the grant of the aforesaid
exemption to the goods for such scheme;
(ii) in the case of nuclear power plant, an officer not below the rank of a Deputy Secretary
to the Government of India in the Department of Atomic Energy certifies the scheme for
renovation or modernization as the case may be, of such power plant, has been approved and recommends the grant of the aforesaid exemption to the goods for such
scheme; and
(iii) in all cases, the importer furnishes an undertaking to the Deputy Commissioner of
that the said goods shall be used for the purpose specified above and in the event of his
failure to use the goods for the renovation or modernization of the said power generation plant, he shall pay an amount equal to the difference between the duty leviable on
the said imported goods but for the exemption under this notification and that already
paid at the time of importation.
51.
If,(a)in the case of small hydel power generation plants upto 3 MW station capacity, an
Ministry of Non- Conventional Energy Sources certifies the quantity, description and
technical specifications of raw materials and parts required to be imported for the manufacture and supply of machinery and equipment to the said hydel power generation
plant and recommends the grant of this exemption to the imported goods;
(b)in the case of nuclear power generation plant, an officer not below the rank of a
Deputy Secretary to the Government of India in the Department of Atomic Energy
certifies the quantity, description and technical specifications of raw materials and parts
required to be imported for the manufacture and supply of machinery and equipment to
the said power generation plant and recommends the grant of this exemption to the
imported goods;
(c)in the case of power generation plants (except those specified above),(i) in the case of Central Power Sector Undertakings, the Chairman of the concerned
Undertaking or an officer authorized by him certifies the quantity, description and technical specifications of raw materials and parts required to be imported for the manufacture and supply of machinery and equipment to the said power generation plant and an
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
1513
(iii) in all cases, the importer furnishes an undertaking to the Deputy Commissioner of
that the imported goods shall be used for the purpose specified above and in the event
of his failure to use the goods for the purpose specified, he shall pay an amount equal to
the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation.
52.
If imported by a person licensed by the Department of Telecommunications of the

Government of India for the purpose of providing basic telephone service, cellular
mobile telephone service, value added services via V-SAT system or Internet Service
53.

Government of India for the purpose of providing radio paging service.
54.

Government of India for the purpose of providing Public Mobile Radio Trunked Service
(PMRTS).
55.
(i) If the importer produces a certificate from an officer not below the rank of a Deputy
Principal Information Officer in the Press Information Bureau in the Ministry of Information and Broadcasting to the effect that the importer is an accredited press cameraman,
and that the importer has not availed, on any occasion in the previous two years,
exemption under this notification or the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 16/2000- Customs, dated the 1st
March, 2000 or No. 17/2001-Customs, dated the 1 st March, 2001;
(ii) the exemption under this notification shall be applicable to that portion of C.I.F. value
of the specified cameras, lenses and other goods, which does not exceed one lakh
rupees; and
(iii) if the importer gives an undertaking to the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, at the time and place of
importation to the effect that the said goods shall remain in his possession, control and
use and shall not be sold or parted with for a period of two years from the date of
importation.
56.
(i) If the importer produces a certificate from an officer not below the rank of a Deputy
Principal Information Officer in the Press Information Bureau in the Ministry of Information and Broadcasting to the effect that the importer is an accredited journalist, and that
the importer has not availed, on any occasion in the previous two years, exemption
under this notification or the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 16/2000-Customs, dated the 1st March, 2000 or
No. 17/2001-Customs, dated the 1st March, 2001;
(ii) the exemption under this notification shall be applicable to that portion of C.I.F. value
of the specified personal computers, typewriters and fax machines, which does not
exceed one lakh rupees; and
1514
(iii) if the importer gives an undertaking to the Joint Commissioner of Customs or the
Assistant Commissioner of Customs or Deputy Commissioner of Customs as the case
may be, at the time and place of importation to the effect that the said goods shall remain
in is possession, control and use and shall not be sold or parted with for a period of two
years from the date of importation.
57.
(i) If,(a) the goods are imported for Research and Development purposes;
(b) the imported goods are installed in the said Research and Development Wing of the
importer within six months from the date of importation and certificate from the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central
Excise, as the case may be, for the units registered with the Central Excise, and from an
independent Chartered Engineer, for the units not registered with the Central Excise is
produced before the Assistant Commissioner of Customs or the Deputy Commissioner
of Customs, as the case may be, at the Port of importation; and
(c) the goods imported are not transferred or sold for a period of seven years from the
date of installation;
(ii) If, (a) the goods are imported for use in the manufacture of commodities;
(b) the total value of goods imported does not exceed 25 per cent. of the FOB value of
exports made during the preceding financial year;
(c) the importer produces a certificate from the Joint Director General of Foreign Trade in
the Ministry of Commerce of the Government of India, certifying the value of exports
made during the financial year mentioned in clause (b) above, and also the value and
quantity of goods already imported under this notification during the current financial
year;
(d) the imported goods are installed in the factory of the importer within six months from
the date of importation and certificate from the jurisdictional Assistant Commissioner of
Central Excise or the Deputy Commissioner of Central Excise, as the case may be, for the
units registered with the Central Excise and from an independent Chartered Engineer, for
the units not registered with the Central Excise is produced before the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, at
the Port of importation;
(e) the goods imported are not transferred or sold for a period of 7 years from the date of
installation.
58.
If,-
1515
(a) the goods are imported for Research and Development purpose;
(b) the total value of goods imported does not exceed one percent 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 said Research and Development wing of the
importer within six months from the date of importation and certificate from the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central
Excise, as the case may be, for the units registered with the Central Excise and from an
independent Chartered Engineer, for the units not registered with the Central Excise is
produced before the Assistant Commissioner of Customs or deputy Commissioner of
customs, as the case may be, at the port of importation;
(e) the goods imported are not transferred or sold for a period of 7 years from the date of
installation;
59.
If,(A)imported by a State Fisheries Corporation or any Fisheries Co-operative Federation

recognized by the State Government; or
(B) imported by a person other than a State Fisheries Corporation or any Fisheries Cooperative Federation recognized by the State Government concerned,(i) the importer produces a certificate, from an officer not below the rank of a Deputy
Secretary of the Department concerned with fisheries in the State Government, to the
effect that the spares are being imported with outboard motors meant for fitment to
boats which are exclusively used for fishing operations and that such spares are for the
purpose of maintenance of the said outboard motors and recommending the grant of the
concession; and (ii) the importer furnishes an undertaking to the Deputy Commissioner
of Customs or the Assistant Commissioner of Customs, as the case may be, at the time
of importation to the effect that
(a) the said spares shall be used for the purpose specified above; and
(b) he shall pay on demand in the event of his failure to comply with (a) above an amount
equal to the difference between the duty leviable on the said spares but for the exemption under this notification and that already paid at the time of importation.
60.
If,(1) the spinnerettes acquired in exchange, are imported, within one year of the date of
exportation of spinnerettes out of India; and
1516
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
61.
If, (1) the bushings acquired in exchange, are imported, within one year of the date of
exportation of bushings out of India; and
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
62.
If the importer produces a certificate from an officer not below the rank of a Joint
Secretary to the Government of India in the Ministry of Home Affairs that the imported
goods are required for call interception and monitoring, to be used by authorized security agencies.
63.
If an accredited representative of the foreign film unit or the television team executes a
bond in such form and with such surety as may be acceptable to the Deputy Commis-
1517
sioner of Customs or the Assistant Commissioner of Customs, as the case may be,
binding himself to pay on demand an amount equal to the duty leviable on such equipment and cameras if the same are not placed under customs control for re-export within
a period of three months or such extended period as the said Deputy Commissioner or
the Assistant Commissioner may permit, after clearance for home consumption.
64.
If, (a) the duties of customs leviable on the specified equipment, raw films and tapes had
been paid at the time of their first importation into India;
(b) no drawback of duty was paid on their exportation from India;
(c) the identity of the goods is established to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the
time of availing of this concession;
(d) the goods are re-imported into India within six months or such period not exceeding
one year from the date of their export from India, as may be extended by the said Deputy
Commissioner or the Assistant Commissioner on sufficient cause being shown to his
satisfaction; and
(e) the External Publicity Division of the Ministry of External Affairs certifies that the
purpose for which the goods had been exported from India was in public interest and
had been sponsored or approved by the Government of India.
65.
If, (a)the total C.I.F. value of the wireless apparatus, accessories and parts, imported under
this notification does not exceed seventy-five thousand rupees;
(b)the total value of the parts imported under this exemption does not exceed Rs.1,000;
(c) the importer, i.e. the Licensed amateur radio operator, at the time of clearance, produces
a certificate from an officer not below the rank of an Assistant Wireless Adviser to the
Government of India in the Ministry of Communications to the effect that the wireless
apparatus, accessories and parts in respect of which this exemption is claimed are within
the value limit specified above, and also recommending the grant of this exemption.
Explanation.- Licensed amateur radio operator means a person duly authorised under
the Indian Wireless Telegraphs (Amateur Service) Rules, 1978, made under sections 4
and 7 of the Indian Telegraph Act, 1885 (13 of 1885).
66.
If the importer, at the time of importation furnishes an undertaking to the Deputy

Commissioner of Customs or the Assistant Commissioner of Customs, as the case may
be, to the effect that,(a) the imported goods shall be used for the specified purposes and shall not be sold or
otherwise disposed of in any manner for a period of at least two years from the date of
importation; and
1518
(b) in the event of failure to comply with (a) above, he shall be liable to pay an amount
equal to the difference between the duty leviable on the imported goods but for the
exemption under this notification and that already paid at the time of importation.
67.
If,(1)the goods are imported for being tested in

(a) Defence Research and Development Organisation (DRDO) laboratories;
(b) Indian Institutes of Technology;
(c) Council for Scientific and Industrial Research (CSIR) laboratories;
(d) Central Power Research Institute, Bangalore; or
(e) Any other test centre approved by any Ministry in the Government of India for this
purpose; and
(2) the Head of the organisation certifies that the goods have been imported by that
organisation only for the purpose of testing and shall not be used or sold after such
testing.
68.
If, (a)the goods are imported by a newspaper establishment registered with the Registrar of
Newspapers for India appointed under section 19A of the Press and Registration of
Books Act, 1867 (25 of 1867); and
(b) the importer at the time of import produces before the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case may be, (1) a certificate issued by the Registrar of Newspapers for India recommending the grant
of exemption under this notification; and
(2) an undertaking to the effect that the imported goods shall remain in his possession,
control and use and shall not be sold or parted with for a period of five years from the
date of importation and in case the said goods are sold thereafter, the sale shall be
subject to the permission granted by the Registrar of Newspapers for India.
69.
If the importer, at the time of import, is registered with the Indian Renewable Energy
Development Agency or any State Nodal Agency notified for the purpose by the Ministry
of New and Renewable Energy, Government of India, for Central Financial Assistance.
70.
If the importer, at the time and place of clearance,(a) produces a certificate from an officer not below the rank of a Deputy Secretary to the
Government of India in the Ministry of Human Resource Development, Department of
Education, to the effect that the imported recorded magnetic tapes and floppy diskettes
are recorded with educational or scientific material for use in computers and are required
1519
by Institutes or Research Centres duly approved by the University Grants Commission;

(b)gives an undertaking to the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be, to the effect that such imported goods
shall not be(i) used for any other purpose and shall not be subsequently recorded with any other
material; and
(ii) sold or parted with, without the prior permission of the Commissioner of Customs of
the port of importation.
71.
If the parts are required for manufacture or servicing of aero planes, gliders, helicopters
or simulators of aircraft.
Explanation.- Parts of aero planes, gliders, helicopters or simulators of aircraft shall
include engines, engine parts, wireless transmission apparatus, wireless receivers, iron
and steel washers and screws, ball and roller bearings and other parts.
72.
If an officer not below the rank of a Deputy Secretary to the Government of India in the
Ministry of Civil Aviation certifies in each case the description and quantity of such raw
materials which are required for the manufacture or servicing of the specified aircraft or
parts of such aircraft, as the case may be.
73.
If
a.
(i) imported for servicing ,repair or maintenance of aircraft imported 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-schedule
(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) imported for servicing ,repair or maintenance of aircraft, which are used for operating
scheduled air transport service or the schedule air cargo services;
(v) imported for servicing ,repair or maintenance of aircraft, which 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 15 days or as
extended by the competent Authority in the Ministry of Civil Aviation not exceeding 60
days from the date of entry
(vi) imported for servicing, repair or maintenance of private aircrafts;
b. the importer maintains a proper account of import, use and consumption of the
1520
specified goods imported for the purposes of servicing, repair and maintenance of
aircrafts 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;
c. 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, raw material, 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
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 installing, using or
consuming as the case may be, for the aforesaid purposes within the said period, allow.
Explanation.- I. The expression Aero Club of India, operator ,non-scheduled
(passenger) services, non-scheduled(charter services), scheduled air transport
service schedule air cargo services shall have the meanings as assigned to them in
condition No. 75/76/77.
Explanation.-2. For the purposes of this entry, aircraft shall mean aircraft and parts
thereof;
74.
If the importer, at the time of import,(i) produces before the Deputy Commissioner of Customs or the Assistant Commissioner
of Customs, as the case may be, a certificate from an officer not below the rank of a
Deputy Secretary to the Government of India in the Department of Space certifying that
the said satellite and pay-loads are for launch into outer space in conformity with the
provisions of the Outer Space Treaty of 1967;
(ii) produces before the Deputy Commissioner of Customs or the Assistant Commissioner
Deputy Secretary to the Government of India in the Department of Space certifying that
the goods covered under item (b) of column (3) of S.No.449 of the Table, are required for
launch vehicles and satellites and payloads; and
(iii) gives an undertaking to the effect that the ground equipment, covered under item (c)
of column (3) of S.No.449 of the Table, imported for testing the satellites or pay-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.
75.
If, -
1521
(i) imported by an operator or on behalf of the operator, for operating scheduled air
transport service or scheduled air cargo service, and such aircraft is used for operating
the scheduled air transport service or the scheduled air cargo service, as the case may
be; or
(ii) the said aircraft is not registered or not intended to be registered in India, and
brought into India for the purpose of a flight to or across India, and which is intended to
be removed from India within fifteen days, or as extended by the competent authority in
Ministry of Civil aviation, not exceeding sixty days, from the date of entry.
Explanation.- For the purposes of this entry,
(a) operator means a person, organisation or enterprise engaged in or offering to
engage in aircraft operation;
(b) scheduled air transport service means an air transport service undertaken between
the same two or more places and operated according to a published time table or with
flights so regular or frequent that they constitute a recognizably systematic series, each
flight being open to use by members of the public; and
(c) scheduled air cargo service means air transportation of cargo or mail on a scheduled
basis according to a published time table or with flights so regular or frequent that they
constitute a recognizably systematic series, not open to use by passengers.
76.
If,(a) the aircraft is imported by:(i) the Aero Club of India, New Delhi, recognized as a National Sports Federation by
Ministry of Youth Affairs and Sports, Government of India; or
(ii) a Flying Training Institute approved by the competent authority in the Ministry of
Civil Aviation; and
(b) the importer has been granted approval by the competent authority in the Ministry
of Civil Aviation to import aircraft for use in imparting training; and
(c) the importer furnishes an undertaking to the Deputy Commissioner of Customs or
Assistant Commissioner of Customs, as the case may be, at the time of importation that:a. the said aircraft shall be used for the specified purpose only and he shall pay on
demand, in the event of his failure to use the imported aircraft for the specified purpose,
an amount equal to the duty payable on the said aircraft but for the exemption under this
notification;
b. the aircraft imported under this concession shall not be sold/transferred to an entity
other than a flying training institute approved by the Directorate General of Civil Aviation.
(d) the aircraft is imported by the Airports Authority of India for flight calibration purposes
and at the time of importation, the Airports Authority of India furnishes an undertaking
1522
to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the

case may be, that :a. the said aircraft shall be used for flight calibration purposes only and in the event of
their failure to use the imported aircraft for the specified purpose, they shall pay, on
demand, an amount equal to the duty payable on the said aircraft but for the exemption
under this notification; and
b. the said aircraft shall not be sold or transferred to any other entity
77.
(i) the aircraft are imported by an operator who has been granted approval by the
competent authority in the Ministry of Civil Aviation to import aircraft for providing
non-scheduled (passenger) services or non-scheduled (charter) services; and
(ii) the importer furnishes an undertaking to the Deputy Commissioner of Customs or
Assistant Commissioner of Customs, as the case may be, at the time of importation that:a. the said aircraft shall be used only for providing non- scheduled (passenger) services
or non-scheduled (charter) services, as the case may be; and
b. he shall pay on demand, in the event of his failure to use the imported aircraft for the
specified purpose, an amount equal to the duty payable on the said aircraft but for the
exemption under this notification.
Explanation.1. for the purposes of this entry,(a) operator? means a person, organization, or enterprise engaged in or offering to
engage in aircraft operation;
(b) non-scheduled (passenger) services? means air transport services other than
Scheduled (passenger) air transport services as defined in rule 3 of the Aircraft Rules
1937.
(c) non-scheduled (charter) services? mean services provided by a non-scheduled
(charter) air transport operator?, for charter or hire of an aircraft to any person, with
published tariff, and who is registered with and approved by Directorate General of Civil
Aviation for such purposes, and who conforms to the civil aviation requirement under
the provision of rule 133A of the Aircraft Rules 1937:
2. For the purpose of this exemption, use of such imported aircraft by a non-scheduled
(passenger) operator for non-scheduled (charter) services or by a non-scheduled (charter)
operator for non-scheduled (passenger) services, shall not be construed to be a violation
of the conditions of import at concessional rate of duty.
78
If,-
1523
(a) the importer makes a declaration at the time of import that the barges would be reexported;
(b) the barges are re-exported, by the same ship which brought them or by any other
ship under the same shipping agency, within two months of the date of importation or
such extended period as the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be, may allow; and
(c) the importer executes a bond, in such form and for such sum as may be specified by
the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as
the case may be, binding himself to pay that sum if the re-export does not take place
within the period specified under condition (b) above.
79.
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 said Commissioner, binds himself to pay on demand an amount equal to
the duty leviable,(i) on the capital goods or spares thereof or material handling equipment, as are not
proved to the satisfaction of the said Commissioner to have been installed or otherwise
used for the aforesaid purpose;
(ii) on parts, raw material and consumables, as are not proved to the satisfaction of the
said Commissioner to have been used or 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 installing,
using orconsuming them, as the case may be, for the aforesaid purpose within the said
period, allow.
Explanation. -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; ice-breakers; 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
1524
(d)oil rigs, drilling ships and jack-up ris.

80.
If,(a) the importer maintains a proper account of import , use and consumption of the
specified goods imported for the purpose of repairs of ocean going vessels and submits
such account periodically to the commissioner of customs in such form and in such
manner as may be specified by the said commissioner;
(b) the importer, by the execution of bond, in such form and for such sum as may be
specified by the Commissioner of Customs , binds himself to pay on demand an amount
equal to the duty leviable,- on the spares and consumables, as are not proved to the
satisfaction of the said commissioner to have been used or otherwise consumed for the
aforesaid purpose, within a period of one year from the date of importation thereof or
within such extended period as that commissioner, on being satisfied that there is
sufficient cause for not using or consuming them, as the case may be, for the aforesaid
purpose 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.
81.
If the vessels and other floating structures are intended to be broken up after their
importation, the importer shall present a fresh bill of entry to the Commissioner of
Customs, and thereupon such goods shall be chargeable with the duty which would be
payable on such goods as if they were entered for home consumption, under section 46
of the Customs Act, 1962 (52 of 1962), on the date of the presentation of such fresh bill
of entry, for the purposes of break-up of such goods.
82.
Omitted
83.
If any of the goods manufactured from the imported raw materials and parts are
subsequently intended to be broken up, a fresh bill of entry in respect of such
manufactured goods shall be presented to the Commissioner of Customs and thereupon
these goods shall be chargeable with the duty which would be payable as if such
manufactured goods had been imported and entered for home consumption, under
section 46 of the Customs Act, 1962 (52 of 1962), on the date of the presentation of such
1525
fresh bill of entry, for the purposes of break-up of such manufactured goods.
84.
If,(a) imported by any Department or Ministry of the Government of India; and

(b) the importer produces a certificate from an officer not below the rank of a Joint
Secretary to the Government of India in the concerned Department or Ministry, certifying
that the said goods are being imported under an agreement relating to Government to
Government Assistance Programme with any other country.
85.
If, at the time of importation, the importer produces a certificate, from an officer not
below the rank of a Deputy Secretary to the Government of India in the Department of
Science and Technology or an officer not below the rank of a Joint Secretary to the
concerned State Government in the Department of Science and Technology to the effect
that imported equipment, parts or accessories are required for initial setting up, repair or
maintenance of a planetarium.
86.
If,(a) the hospital is run by

(1) the Central Government, a State Government, a Union Territory Administration or a
Local Authority; or (2) institutions established by or under any law for the time being in
force; or (3) societies registered under any law for the time being in force relating to
registration of societies, such societies being controlled by any of the authorities
mentioned in (1) above;
(b) the importer produces a certificate, from the Directorate General of Health Services of
the Government of India or the Ministry of Health and Family Welfare in the Government
of India, or from the State Government, the Union Terrritory Administration or the Local
Authority running or controlling that hospital, as the case may be, to the effect that the
said hospital falls in any of the categories specified at (a) above; and
(c) the head of the hospital certifies in each case that the hospital equipment is meant for
use in the hospital and is essential for running or maintenance of the hospital.
Explanation.- Hospital includes any Institution, Centre, Trust, Society, Association,
Laboratory, Clinic and Maternity Home, which renders medical, surgical or diagnostic
treatment.
87.
If the importer at the time of importation, (a) produces a certificate from the Director General or Deputy Director General or Assistant
Director General, Health Services, New Delhi, in each case, in the Form below; or
(b) furnishes an undertaking acceptable to the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, to the effect that the aforesaid
1526
certificate shall be produced before the said Deputy Commissioner or the Assistant
Commissioner within the period specified by the said Deputy Commissioner or the
Assistant Commissioner, failing which he would pay the duty leviable thereon.
FORM
Certficate No..... of ..... (year)
Certified that the medical equipment / accessory / spare part ........................ (name to be
specified) being imported by ................ is a life saving medical equipment,
accessory or spare part and exemption from payment of customs duty is recommended.
Signature with date of Director General /Deputy Director General / Assistant Director
General,Health Services, New Delhi
88.
If, at the time of importation, the importer produces to the Deputy commissioner of
from an officer not below the rank of Joint Secretary to the Government of India in the
Ministry of Mines to the effect that the said goods are required for the specified purpose.
89.
If,(a) where the importer is the Government of India or a person authorised by that
Government, or the goods are shipped on the order of a Department of that Government
and are appropriated under such order at the time of shipment, for use in anti-smuggling
operations, he produces, at the time of importation, a certificate from the Under Secretary
to the Government of India in the Department of Revenue to the effect that the said
goods are intended for the aforesaid use;
(b) where the importer is a Police Force of a State or a Union Territory or the Central
Reserve Police Force, the National Security Guard or the Special Protection Group and
the said goods are imported for bomb detection or disposal purposes, he produces, at
the time of importation, a certificate from an officer in the Ministry of Home Affairs not
below the rank of an Under Secretary to the Government of India to the effect that the
said goods are intended for the aforesaid use.
90.
If,(a) the synthetic tracks and artificial surfaces and equipment required for their installation
are imported under the Scheme for Laying Synthetic Tracks and Artificial Surfaces of
the Department of Youth Affairs and Sports, Government of India;
(b) the importer, at the time of import
(1) produces before the Deputy Commissioner of Customs or the Assistant Commissioner
Deputy Secretary to the Government of India in the said Department certifying that the
import of the said tracks and surfaces is under the Scheme for Laying Synthetic Tracks
and Artificial Surfaces and also recommending the grant of the exemption; and
1527
(2) gives an undertaking to the effect that the equipment imported for installation of the
said tracks and surfaces shall be re-exported within a period of six months from the date
of importation, and in the event of failure to comply with the same he shall pay on
demand an amount equal to the difference between the duty leviable on such goods but
for the exemption under this notification and that already paid at the time of importation.
91.
If,(a) the goods are imported into India by a National Sports Federation, under a certificate
issued by the Sports Authority of India or imported by the Sports Authority of India, for
use in a national or international championship or competition, to be held in India or
abroad; and
(b) the importer, at the time of clearance of the goods, produces a certificate to the
Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the
case may be, from an officer not below the rank of a Director in the Sports Authority of
India certifying (i) the name and address of the importer of the goods and the description, quantity and
value of the goods, and
(ii) that the goods are required for the purpose specified at (a) above.
92.
If certified by the apex body in relation to the concerned game or sport (i.e the highest
organisation, other than Government, by which the game or sport is controlled or
regulated), or the Sports Authority of the concerned State, that the requisites for games
and sports are required to be used in a national or international championship or
competition to be held in India or abroad.
93.
If an officer not below the rank of a Joint Secretary to the Government of India in the
Ministry of Power certifies that:(i) the power purchasing State has constituted the Regulatory Commission with full
powers to fix tariffs;
(ii) the power purchasing states shall undertake to carry out distribution reforms as laid
down by Ministry of Power.
(a) in case of imports for a project for which certificate regarding Mega Power Project
status issued by an officer not below the rank of Joint Secretary to the Government of
India in the Ministry of Power is provisional, the importer furnishes a security in the
form of a Fixed Deposit Receipt or Bank Guarantee from any Scheduled Bank for a term
of thirty six months or more in the name of the President of India for an amount equal to
the duty of customs payable on such imports but for this exemption, to the Deputy
Commissioner of Customs or Assistant Commissioner of Customs, as the case may be,
at the time of importation and if the importer fails to furnish the final mega power status
certificate within a period of thirty 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.
1528
(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.
94.
(a) In the case of imports by the constituent units of the Department of Atomic Energy,
the quantity, total value, description and specifications of the imported goods are certified
by an officer not below the rank of a Joint Secretary to the Government of India in the
Department of Atomic Energy;
(b) In the case of imports by a Central Public Sector Undertaking, the quantity, total
value, description and specifications of the imported goods are certified by the Chairman
and Managing Director of the said Central Public Sector Undertaking;
95.
The LNG facility is certified by an officer not below the rank of a Joint Secretary to the
Government of India in the Ministry of Power as being an integral part of the said power
project of M/s Ratnagiri Gas and Power Private Limited at Dabhol.
96.
If the importer, at the time of import, produces to the Deputy Commissioner of Customs
or the Assistant Commissioner of Customs, as the case may be, a certificate from an
officer not below the rank of Deputy Secretary to the Government of India in the Ministry
of Heavy Industries and Public Enterprises (Department of Heavy Industry), certifying
that the imported goods (having regard to their description, quantity and technical
specifications) are intended for use in the National Automotive Testing and Research
and Development Infrastructure Project (NATRIP).
97.
If a certificate from the Indian Mission concerned, about the ownership of the goods by
the deceased person, is produced at the time of clearance of the goods through Customs
station.
98.
If the imported goods are meant to be exhibited in a museum managed by

(a) the Archaeological Survey of India, such goods shall be imported under cover of a
certificate issued by the Director General of Archaeology in India; or
(b) a State Government, such goods shall be imported under cover of a certificate issued
by the concerned Authority in the concerned State Government.
99.
If,(a) the goods are imported by a manufacturer, for use in the manufacture of sports goods
for export by that manufacturer and the manufacturer is registered with the Sports
Goods Export Promotion Council?;
(b) the total value of specified goods imported in a year shall not exceed 3 per cent. of the
FOB value of sports goods exported by the manufacturer during the preceding financial
year;
(c) the importer produces a certificate from the Sports Goods Export Promotion Council?
certifying the value and quantity of exports made during the preceding financial year

List 1 (See Sr.No.93 of the Table)
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
Breadcrumbs
Batter
Flavouring Oil
Food Colours
Monosodium Glutamate
Flavouring extracts, and sauces
Pre-formed HIPS Containers
Polyurethane and Polystyrene containers meeting buyers? requirements
Printed Plastic Pouches for Packing buyers brand
Food grade Phosphates
Food tenderizers
Food enzymes
Food marinates
Starch (Wheat/non-wheat)/Pre-gelatinized Starch
Sucrose
Sodium Chloride
Seasoning Salts/acids such as sodium carbonate, potassium hydrogen tartrate
Oleoresins/spice extract
Natural Edible gum
Anti-oxidants, BHT/EDTA/Sod, or Pot.Metabisulphite
Soya protein
Citric Acid
Sorbitol
Seasoning Oil
Gel Ice (for air freighting chilled fish)
Fats/Hydrogenated oils
Milk Protein
Reducing Sugars, such as lactose
Lecithin (emulsifier)
Glucose
Pre-formed Crystallised Polyethylene Terephthalate (CPET) containers
Ascorbic Acid
Sodium Citrate
Acid Sodium Carbonate (Sodium bicarbonate)
Sodium Sulfite
Active Oxygen
List 2 (See S. No. 98 of the Table)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Amprolium hydrochloride
Ascorbyl dipotassium 2 sulphate dihydrate
Ascorbyl polyphosphate
Avilamycin
Avoparcin
Bovine albumin fraction
Bovine somatotropin
1529

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(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
(37)
Buparvaquone
Calf serum/foetal calf serum
Dulbecco phosphate buffer saline medium
Flavophospholipol
Follicular stimulating hormone (FSH)
Gonadotropin releasing hormone (GnRH)
Halofuginone bromide
Human chorionic gonadotropin hormone (HCG)
Ivermectin
Lasolacid sodium
Leutinising hormone
Lincomycin powder
Lincospectin (bulk drug lincomycin spectinomycin 1:2)
Maduramicin ammonium/haduramycin ammonium
Monensin granulated (coban premix)
Ovaprim [gonadotropin releasing hormones] (GnRH) analogue with domperidone
Pleuromutilin
Pregnant mare serum (PMSG)
Prostaglandin F2 alpha
Prostaglandin
Prostaglandins (PgF2 alpha)
Robenidin HCl
Salinomycin 12%
Tiamulin hydrogen fumarate
Tiamulin hydrochloride
Tylan premix
Tylosin tartarate/ tylosin phosphate
Vaccine for fish
Virginiamycin
4-hexyl resorcinol
List 3 (See S. No 147 of Table)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
1530
Allopurinol
Amikacin
Amiodarone
Amphotericin-B
Amrinone
Amifostine
Aprotinin
Atracurium besylate
Baclofen
Bleomycin
Busulphan
BCG vaccine , Iopromide,Iotrolan
Carbidopa with Levodopa
Cefoperazone
Ceftizoxime
Chlorambucil

(17)
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(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
(37)
(38)
(39)
(40)
(41)
(42)
(43)
(44)
(45)
(46)
(47)
(48)
(49)
(50)
(51)
(52)
(53)
(54)
(55)
(56)
(57)
(58)
(59)
(60)
(61)
(62)
(63)
(64)
(65)
1531
Chorionic Gonadotrophin
Clindamycin
Cyclophosphamide
Cefpirome
Dactinomycin
Dacarbazine
Daunorubicin
Desmopressin
Desferrioxamine
Dimercaprol
Dobutamine
Disopyramide phosphate
Dopamine
Disodium Pamidronate
Eptifibatide
Gemcitabine
Glucagon
Hydroxyurea
Ifosfamide
Isoprenaline
Interferon alpha - 2b/interferon alpha- 2a/Interferon NL/ Interferon alpha NL(LNS)
Isoflurane
Ketamine
Lactulose
Levodopa (L-Dopa)
Lomustine
Lamivudine
Letrozole
Leuprolide Acetate
Latanoprost
Melphalan
Mercaptopurine
Mesna
Methotrexate
Methyl prednisolone
Mitomycin
MMR (Measles, mumps and rubella) vaccine
Mustin Hydrochloride
Netilmicin
Naloxone
Nitroglycerine
Micronised Progesterone or Injection Progesterone
Octreotide
Pancuronium Bromide
Pilocarpine
Podophyllotoxin
Piperacillin
Praziquantel
Pralidoxime

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(96)
(97)
(98)
(99)
(100)
(101)
(102)
(103)
(104)
(105)
(106)
(107)
(108)
(109)
(110)
(111)
(112)
Prazosin
Protamine
Quinidine
Sodium Cromoglycate spincaps and cartridges
Sodium Hyalauronate sterile 1% and 1.4% solution
Somatostatin
Somatropin
Streptokinase and Streptodomase preparations
Strontium Chloride (85 Sr.)
Thioguanine
Tobramycin
Tissue Plasminogen Activator
Tetanus Immunoglobin
Typhoid Vaccines :
(i)
VI Antigen of Salmonella Typhi, and
(ii)
(ii) Ty 2la cells and attenuated non-pathogenic strains of S. Typhi
Tretinoin
Tribavirin/Ribavirin
Urokinase
Ursodeoxycholic Acid
Vancomycin
Vasopressin
Vecuronium Bromide
Zidovudine
5-Fluorouracil
Pegulated Liposomal Doxorubicin Hydrochloride injection
Ketoanalogue preparation of essential amino acids
Recombinant human Erythropoietin
Pergolide
Kit for bedside assay of Troponin-T
Solution for storing, transporting, flushing donor organs for transplant
Lopinavir plus Ritonavir (co-formulation of Lopinavir and Ritonavir)
Miltefosine
Milrinone Lactate
Methoxy Isobutile Isonitrile (MIBI)
Haemophilus Influenzae Type b Vaccine
Mycophenolate Sodium
Verteporfin
Capecitabine
Daclizumab
Ganciclovir
Infliximab
Drotrecogin alfa (activated)
Eptacog alfa activated recombinant coagulation factor VIIa
Muromonab CD3
Japanese encephalitis vaccine
Interluekin-2
Valganciclovir
Low molecular weight heparin
1532

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(127)
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(137)
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(139)
(140)
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(142)
(143)
(144)
(145)
(146)
(147)
(148)
(149)
(150)
(151)
(152)
(153)
(154)
(155)
(156)
(157)
(158)
(159)
(160)
(161)
Didanosine;
Efavirenz;
Indinavir;
Nelfinavir;
Nevirapine;
Stavudine;
Abacavir Sulphate;
Lopinavir;
Tenofovir Disoproxil;
Emtricitabine;
Azathioprine ;
Antinomycin D;
Cisplatin;
Cytosine Arabinoside (Cytarabine);
Danazol;
Doxorubicin;
Etoposide;
Flutamide;
Ondansetron;;
Paclitaxel;
Tamoxifen Citrate;
Vinblastine Sulphate;
Vincristine;
Eurocollins Solution;
Everolimus tablets/dispersible tablets;
Poractant alfa;
Exemestane;
Recombinant Human Interferon beta 1-a;
Troponin-I whole blood test kit;
Blower/mister kit for beating heart surgery;
Fluoro Enzyme Immunoassay Diagnostic kits.
Tablet Telbivudine
Injection Exenatide
DTaP-IPV-Hib or PRP-T combined Vaccine
Pneumococcal-7 Valent Conjugate Vaccine (Diphtheria CRM197 Protein)
Injection Thyrotropin Alfa
Injection Omalizumab.
Abatacept
Daptomycin
Entacevir
Fondaparinux Sodium
Influenza Vaccine
Ixabepilone
Lapatinib
Pegaptanib Sodium injection
Suntinib Malate
Tocilizumab
Agalsidase Beta
Anidulafungin
1533

(162)
(163)
(164)
(165)
(166)
(167)
(168)
(169)
(170)
(171)
(172)
(173)
(174)
(175)
(176)
(177)
(178)
(179)
(180)
(181)
Capsofungin acetate
Desflurane USP
Heamostatic Matrix with Gelatin and human Thrombin
Imiglucerase
Maraviroc
Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium
and meglumine ioxaglate)
Sorafenib tosylate
Varenciline tartrate
90Yttrium
Rasburicase
Nilotinib
Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection
Micafungin sodium for injection
Bevacizumab
Raltegravir potassium
Rotavirus Vaccine (Live Oral Pentavalent)
Pneumococcal Polysaccharide Vaccine
Posaconazole Oral suspension
Temsirolimus Concentrate for infusion for injection
Natalizumab
List 4 (See S. No. 148 and 516 of the Table)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
1534
Abciximab
Aurothiomalate Sodium
Asparaginase
Agglutinating Sera
Anti-Diphtheria Normal Human Immunoglobulin
Anti-Haeomophilic Factor concentrate (VIII and IX)
Anti-human lymophocyte immunoglobulin IV
Anti-human thymocyte immunoglobulin IV
Anti-Pertussis Normal Human Immunoglobulin
Anti-Plague serum
Anti-Pseudomonas Normal Human Immunoglobulin
Anti-Rabies Normal Human Immunoglobulin
Anti -D Immunoglobulin
Basiliximab
Beractant Intra-tracheal Suspension
Blood group sera
Botulinum Toxin Type A?
Burn therapy dressing soaked in gel
Bovine Thrombin for in vitro test for diagnosis in Haemorrhagic disorders
Bovine Albumin
Bretyleum Tossylate
Calcium Disodium Edetate
Carmustine
Cesium Tubes
Calcium folinate

(26)
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(35)
(36)
(37)
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(39)
(40)
(41)
(42)
(43)
(44)
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(49)
(50)
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(53)
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(61)
(62)
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(64)
(65)
(66)
(67)
(68)
(69)
(70)
(71)
(72)
1535
Cholestyramine
Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)
Cobalt-60
Corticotrophin
Cyanamide
Diagnostic Agent for Detection of Hepatitis B Antigen
Diagnostic kits for detection of HIV antibodies
Diphtheria Antitoxin sera
Diazoxide
Edrophonium
Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]
Epirubicin
Fibrinogen
Floxuridine
Follicle Stimulating Hormone [FSH]
Flucytosin
Filgrastim /Molgramostim (G- CSF/GM-CSF)
Flecainide
Fludarabine Phosphate
Foetal Bovine Serum (FBS)
Gadolinium DTPA Dimeglumine
Gallium Citrate
Gasgangrene Anti-Toxin Serum
Goserlin Acetate
Hepatitis B Immunoglobulin
Hexamethylmelamine
Hydralazine
Idarubicine
Idoxuridine
Imatinib Mesilate
Irinotecan
Immunoassay kit for blood Fibrinogen degradation product for direct estimation for
diagnostic test in D.I.C.
Inactivated rabies vaccine [Human diploid cell]
Inactivated rabies vaccine [Vero-cell]
Intravenous amino acids
Intravenous Fat Emulsion
Iopamidol
Iohexol
(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
Iscador, CLIA diagnostic kits
Levodopa with benserazine
Lenograstim
Meningococcoal A and C combined vaccine with diluant solvent
Methicillin
Metrizamide Inj with diluant
Monocomponent insulins
Mycophenolate Mofetil

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(93)
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(95)
(96)
(97)
(98)
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(117)
(118)
(119)
1536
Nalorphine
Normal Human plasma
Normal Human immunoglobulin
Nuclear magnetic resonance contrast agent
Normal Human serum Albumin
Penicillamine
Pentamidine
Penicillinase
Poliomyelitis vaccine (inactivated and live)
Potassium Aminobenzoate
Porcine Insulin Zinc Suspension
Prednimustine
Porcine and Bovine insulin
Procarbazine
Purified Chick Embryo Cell Rabies Vaccine
Pyridostigmine
Pneumocystis carinii IF kits
Prostaglandin E 1 (PGE1)
Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone,
Cortisol, L.H., FSH and Digoxin)
Radioisotope TI 201
(a) Rabbit brains thromboplastin for PT test (b) Reagent for PT tests (c) Human Thrombin
for TT tests
Rabies immunoglobulin of equine origin
Ritonavir
Rivastigmine
Rituximab
Sevoflurane
Saquinavir
Recuronium Bromide
Septopal beads and chains
Sodium Arsenate
Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones
Solution of Nucleotides and Nucliosides
Specific Desensitizing Vaccine
Sterile Absorbable Haemostat for control of surgical vessel bleeding
Strontium SR-89 Chloride
Suxamethonium Chloride
Selenium-75
Teicoplanin
Technitium-99M
Tetrofosmin
Ticarcillin
Tranexamic Acid
Tocainide
Tri-iodothyronine
Triethylene Tetramine
Trastuzumab
Thrombokinase

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(125)
(126)
Teniposide
Trans-1- diamino cyclohexane Oxalatoplatinum
Ticarcillin Disodium and Potassium Clavulanate combination
Vindesin Sulphate
X-ray diagnostic agents, the following :(i)
Propylidone
(ii)
Ethyl iodophenylun decylate
(iii)
Iodipammide methyl glucamine
(iv)
Lipidoll utra fluid
(v)
Patent blue
Zalcitabine
Zoledronic Acid
List 5 (See S.No.149 of the Table)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
Chlorine
Helium
Silicon tetra chloride
Germanium tetra chloride
Phosphorous oxychloride
Sulphur hexa flouride oxygen
Olige-poly iso cyanate ethyl-acetate solution
Colouring ink for fibre
Binder of polyurethane or vinyl chloride-vinyl acetate copolymer
UV resin 1 & 2/Ribbon matrix
Nylon-12/Ether Ester Elastomer
Coloured Nylon 12/ Nylon 11/Ether Ester Elastomer
Elongated polyethylene tape
Polyester tape/Water blocking tape
Nylon thread/water swellable yarn
Polyethylene cord
Biaxily oriented nylon tape
Silica tube / rod, other than preform
Aramid Yarn
Impregnated Glass fibre reinforcement (Glass rovings)
Rip Cord
Nylon 11
Co-polymer coated MS Tape / Stainless steel tape
Low smoke zero Halogen compound for sheathing
Glass yarn / Rovings
Complex high molecular weight resin in acrylate solution
Acrylated monomers
Photoinitiater
Tert Butyl perbenzoate
Zinc soap of long fatty acid mixture
Modified polypropylene
Ethylene acrylic acid (EAA)/Vinyl ester
1537
1538

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Glass yarn / Rovings

UV resin
Complex high molecular weight resin in acrylate solution
Acrylated monomers
Photoinitiater
Tert Butyl perbenzoate
Zinc soap of long fatty acid mixture
Modified polypropylene
Ethylene acrylic acid (EAA)/Vinyl ester;
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(a)
Laser rods - Neodymium: YAG, Neodymium : Glass, Ruby, Erbium : YAG, TI :

A1203, Alexandrite, HO : YAG
(b)
Helium- Neon Laser Tubes
(c)
Semi-conductor visible lasers
(d)
Dielectric coated mirrors for visible , near IR & 10.6 micrometer region
(e)
Hard dielectric coated optics including thin film polarisers, calcite polarisers
and Beam splitters
(f)
ZnSe mirrors, ZnSe lenses and ZnSe windows
(g)
Gratings and prisms
(h)
Dye cells and laser dyes
(i)
Thin film polarisers for visible, near IR region
(j)
Electro- optic switches for visible, near IR and 10.6 micrometer region
(k)
Flash lamps (Xenon, Krypton)
(l)
Arc lamps (Krypton)
(m)
Second harmonic generation crystals
Energy storage capacitors
Thyratrons
Photodetectors and photomultipliers
Metering needle valves and pressure indicators
Spectroscopic grade pure gases viz., Xenon, Krypton, Fluorine, Argon
Vaccum pumps of capacity upto 20 litres per minute
Quartz and Special glasses
Non linear crystals
Electro- optic and Acousto- optic switches
Special materials, namely, High purity gases, Kovar, Alumina and Zirconia fibres,
Recrystallised Alumina Tubes, Optical polishing materials, Optical cleaning material,
Dyes and Pitch for optical polishing
Optical filters
1539
List 8 (See S.No. 300 of the Table)

PARTS, CONSUMABLES AND OTHER ITEMS
(1)
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(4)
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(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(30)
(31)
(32)
(33)
(34)
(35)
(36)
(37)
(38)
(39)
Leather, plastic, rubber coco board, masonite board or plastic board, heels with or
without rubber/PVC top lift
Toe caps and counters for leather footwear
Insoles or midsoles and sheets therefor
Welts made from leather or plastic
Shoes eyelets
Felt sleeves
Heel tips
Unit soles with or without heels
Stamping wheels
Patterns for leather footwear
Plastic or nylon tipped hammers
Plastic, PVC or nylon lasts with or without steel hinges
Clicking boards for leather machinery
Harness needles for hand sewing pre-punched cards
Pre-punched cards
Leather designers kit, namely, designers knife, shoe measuring tape, designers tape and
satra vaccum former
Industrial sewing machine needles with leather point
Bell skiving knives
Band knife for splitting machines
Cutting and clicking dies
Aluminium shoe forms with or without heating elements
Silver marking pencils or pens and refills thereof
Polyurethane films and polyurethane foils of thickness 0.3 mm. and above but not above
0.7 mm., for finishing leather
Non-woven material coated with thermoplastic for the manufacture of toe-counters
Cellulose board insole sheets
Leather board made from leather scrap for the manufacture of counters and stiffeners
Masonite or coco board
Sole leather bends
Styrene butadiene styrene oilbound copolymer for the manufacture of soles
Rubber, resin rubber, EVA or crepe sheets for soles and heels
Felt, all types
Sulphonated / sulphated / oxidised / chlorinated cod oil or sulphonated / sulphated /
oxidised / chlorinated neats foot oil or sulphonated / oxidised / chlorinated fish oil or
mixtures thereof
Pigment finishes for leather
Aluminium tanning agents, oil tanning agents, zirconium tanning agents, basic chrome
sulphate
Polishes, creams and similar preparations for footwear or leather
Casein, resin (other than acrylic resin) and polyurethane binders
Slip agents of heading 32.08
Lacquer and lacquer emulsion of heading 32.08
Preservatives of heading 29.42

(40)
(41)
(42)
(43)
(44)
(45)
(46)
(47)
(48)
(49)
(50)
(51)
(52)
(53)
(54)
(55)
(56)
(57)
(58)
1540
Synthetic fat liquors (with or without hydrocarbons), non-ionic fat liquors, and mixtures
thereof
Fatty oil or pull up oil
Syntans
Solvent soluble dye Mordant Brown of Hue No.79
Solvent soluble dye Acid Brown of Hue Nos. 75, 76, 97, 98, 126, 127, 144, 159, 160, 161,
162, 165, 188, 191, 194, 196, 214, 237, 256, 265, 268, 270, 282, 290, 298, 303, 310, 321, 322,
349, 355, 358, 359, 360, 362, 365, 373, 387, 396, 402, 422, 425, 432, 433, 434 or 447
Solvent soluble dye Acid Black of Hue Nos. 50, 52, 71, 76, 82, 83, 84, 85, 115, 132, 169, 172,
194, 209, 210, 213, 215, 221 or 234
Solvent soluble dye Acid Blue of Hue Nos. 115, 133, 134, 193, 254, 260, 312 or 349
Solvent soluble dye Direct Blue of Hue No. 59 or 78
Solvent soluble dye Acid Red of Hue No. 97, 119, 120, 167, 231, 234, 248, 283, 324, 362,
399, 404, 407 or 423
Solvent soluble dye Direct Red of Hue No. 23, 99, 111 or 239
Solvent soluble dye Acid Green of Hue No. 20, 26, 68 or 111
Solvent soluble dye Acid Orange of Hue Nos. 51, 66, 78, 80, 95, 162, 168 or 170
Solvent soluble dye Acid Violet of Hue No. 54, 80 or 90
Solvent soluble dye Acid yellow of Hue No. 96, 99, 194, 204, 220 or 243
Solvent soluble dye Direct Orange of Hue No. 61
Solvent soluble dye Direct Brown of Hue No. 94 or 209
Solvent soluble dye Direct Violet of Hue No. 46
Solvent soluble dye Direct Black of Hue No. 120 or 155
Solvent soluble dye Direct Green of Hue No. 66.
OTHER PARTS, CONSUMABLES AND ITEMS

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Formulations containing either Thio Cyano Methyl Thio Benzothiazole (TCMTP) or

Para Chloro Meta Cresol (PCMC) or both; Self basifying chrome tanning agents
Penetrators
Stamping foil in strips of width not exceeding 6 inches
Eyelets, hooks, rings, all type locks including magnetic locks, push clips, metal handle,
key chain holder, corners, puller, fancy caps, clamps, decorative rivets, decorative fittings
and logos, handle holders, studs, sockets, hinges, buckles, metal frames, tacks and
washers
Buttons, press-fasteners and snap-fasteners falling under heading 96.06
Magnetic buttons
Abrasive sheets falling under sub-heading 6805.20
Shanks and welts falling under headings 73.26 and 64.06 respectively
The following chemicals for the manufacture of leather chemicals :
(I)
Phenol
(II)
Naphthalene
(III)
Paraffin wax
(IV)
Dicarboxylic acid and mixtures thereof
(V)
Acrylic acid / Methacrylic acid
(VI)
Synthetic substitute for Sperm oil
(VII)
Synthetic substitute for Neats foot oil
1541
(VIII) Alcohol mixture of C9 , C10 , C11

(IX)
Thio cyano methyl thio benzothiazole (TCMTB)
(X)
Para chloro meta cresol (PCMC)
(XI)
Lactic Casein
(XII)
Titanium Dioxide
(XIII) Iron Oxide
(XIV) Cellulose Acetate Butyrate
(XV)
Methoxydihydropyrane
(XVI) Dioxy Diphenyl Sulphone
(XVII) Dehydro Thio Paratoludine
(XVIII) Nitro Amino Phenol Sulphonic Acid
(XIX) Dicyandiamide
(XX)
Silicone Oil in solvent or water
(XXI) Sodium Picramate
(XXII) Methyl Pyrozollic Acid
(XXIII) Itaconic Acid
(XXIV) 1-Methoxy Propanol-2
(XXV) Ethyl Acetate
(XXVI) Butyl Acetate
(XXVII) 2 Ethyl Hexyl Acetate
(XXVIII) Emulsifiers
(XXIX) Ethyl Glycol
(XXX) Butyl Glycol
List 10 (See S. No. 350 and 351 of the Table)
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
765 KV Transformers;
765 KV Reactor;
765 KV Circuit Breaker;
765 KV Isolators;
765 KV Current Transformer;
765 KV Capacity Voltage Transformer;
765 KV Surge Arrestors;
INVAR/ACSS Conductor for high temperature application;
765 KV Polymer Long Rod Insulators
Emergency Restoration System (ERS) for extra-high voltage transmission Line;
Overhead Optical Ground Wire (OPGW), including hardware and accessories such as
Vibration Damper, Joint Box, Suspension and tenslon clamps;
High Voltage DC Divider and CT;
High Voltage DC Reactor;
High TRV Circuit Breaker for High Voltage DC application;
Protective Spark Gap and Damping Equipment for Thyristor Controlled Series
Compensator (TCSC)/ Fixed Series Compensator (FSC);
Thyristor Controlled Series Compensator (TCSC)/ Fixed Series Compensator (FSC) MOV
for Series Compensation;
Optical Current Transformer;
400 KV Extra High Voltage Cables;
Gas Insulated Switchgear equipment for 220 KV and above;
Thermo Vision Camera;

21.
22.
23.
1542
On-line Puncture insulator detector;

Hot line Kits and Tools for transmission line live maintenance;
Hot line washing equipment for insulators.
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)
(3)
(4)
(5)
(6)
1543
Hydraulic baling press, strapping machine, dock levelers and automatic bale
handling equipment;
(f)
Process control equipment, including precision anemometer, thermohygrograph, 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;
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.
Other capital goods for synthetic fibre/yarn industry:
(a)
Spin draw winding machine;
(b)
Spindles;
(c)
Yarn guides;
(d)
PSM Rings;
(e)
Ballon Control Rings;
(f)
Travellers;
(g)
Extruders;
(h)
Extruder barrel;
(i)
Online filamentation detector;
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;
Machinery for Lyocell Fiber Plant:
(a)
High viscosity handling equipment including pulper;
(b)
Reactor for cellulose dissolution;
(7)
(8)
(9)
1544
(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;
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;
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.
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)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
(xi)
(xii)
(xiii)
(xiv)
(xv)
(xvi)
(xvii)
(xviii)
(xix)
1545
Xanthator with automation

Rough and Fine Grinders for Viscose
Viscose Filters
Viscose deaerators
Color slurry injection pumps
Slurry homogeniser system
After treatment line for washing fibre, conveying of fibre and chemical treatment
After treatment chemicals filtration system
Pneumatic fibre squeezing system
Wet fibre opener
Dry fibre opener
Online fibre contamination and removal system
Automatic bale handling system
Bale inspection system
Automatic candle filters for spin bath filtration
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
(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 and membrane based
systems falling under tariff item 8445 19 30
(xxxii) Energy efficient multi staged evaporators/distillation columns for solvent
recovery falling under tariff item 8445 19 30
(xxxiii) Open end spinning machine
(xxxiv) Autoconer
(xxxv) Uster Tensorapid
(xxxvi) Positive rapier loom
(xxxvii) Jacquard
(A)
(B)
Sewing machines with in-built motors, falling under tariff item 8452 29 00
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;
(C)
1546
(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
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 Airjet 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, On-line 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, Dewebber system, Burners with Controllers
(28)
Testing equipment, namely, Tensile Tester, Thermal Shrinkage Tester, Twist
Tester, Fatigue Tester

(D)
(E)
(F)
(G)
(H)
1547
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
Machinery for use with shuttleless looms, namely, electronic dobby and jacquard.
Machinery for manufacture of denim fabrics, namely:(1)
Sand blasting or brushing machine
(2)
Washing machine falling under tariff item 8450 20 00
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
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
1548
List 13 (See S. No. 356, 358 and 359 of the Table)

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
Land Seismic Survey Equipment and accessories, requisite vehicles including those for
carrying the equipment, seismic survey vessels, global positioning system and
accessories, and other materials required for seismic work or other types of Geophysical
and Geochemical surveys for onshore and offshore activities
All types of Drilling rigs, jackup rigs, submersible rigs, semi submersible rigs, drill ships,
drilling barges, shot-hole drilling rigs, mobile rigs, workover rigs consisting of various
equipment and other drilling equipment required for drilling operations, snubbing units,
hydraulic workover units, self elevating workover platforms, Remote Operated
Vessel(ROV)
Helicopters including assemblies/parts
All types of Marine vessels to support petroleum operations including work boats,
barges, crew boats, tugs, anchor handling vessels, lay barges and supply boats, Marine
ship equipment including water Maker, DP system and Diving system
All types of Equipment/units for specialised services like diving, cementing, logging,
casing repair, production testing, simulation and mud services, oil field related lab
equipment, reservoir engineering, geological equipment, directional drilling,Stimulation,
Coil Tubing units, drill stem testing
(DST), data acquisition and processing, solids control, fishing(as related to downhole
retrieval in oil field operations), well control, blowout prevention(BOP),pipe inspection
including Non Destructive Testing, coring, gravel pack, well completion and workover
for oil/gas wells including wireline and downhole equipment
All types of casing pipes, drill pipes, production tubing, pup joints, connections,
coupling, kelly, cross overs and swages, Drive Pipes
All types of drilling bits, including nozzles, breakers and related tools
All types of oil field chemicals including synthetic products used in petroleum operations,
oil well cement and cement additives, required for drilling, production and transportation
of oil or gas
Process, production and well platforms for oil, gas and water injection including items
forming part of the platforms and equipment required like process equipment, turbines,
pumps, generators, compressors, primemovers, water makers, filters and filtering
equipment, Telemetery, Telecommunication, Tele-Control and other material required for
platforms
Line pipes for flow lines and trunk pipelines including weight- coating and wrapping
Derrick barges, Mobile and stationary cranes, trenchers, pipelay barges, cargo barges
and the like required in the construction/installation of platforms and laying of pipelines
Single buoy mooring systems, mooring ropes, fittings like chains, shackles, couplings
marine hoses and oil tankers to be used for oil storage and connected equipment, Tanks
used for storage of oil, condensate, water, mud, chemicals and related materials
All types of fully equipped vessels and other units/equipment required for pollution
control, fire prevention, fire fighting, safety items like Survival Craft, Life Raft, fire and
gas detection equipment, including H2S monitoring equipment.
Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment
All types of valves including high pressure valves
Communication equipment required for Petroleum operations including synthesized
VHF Aero and VHF Marine multi channel sets
Non-directional radio beacons, intrinsically safe walkie-talkies, directional finders, EPIRV,
electronic individual security devices including electronic access control system

(18)
(19)
(20)
(21)
(22)
(23)
(24)
1549
Specialized antenna system, simplex telex over radio terminals, channel micro wave
systems, test and measurement equipment
X-band radar transponders, area surveillance system
Common depth point (CDP) cable, logging cable, connectors, geo-phone strings,
perforation equipment and explosives
Wellhead and christmas trees, including valves, chokes, heads spools, hangers and
actuators, flexible connections like chicksons and high pressure hoses, shut down
panels
Cathodic Protection Systems including anodes
Technical drawings, maps, literature, Data tapes, Operational and Maintenance Manuals
required for petroleum operations
Sub-assemblies, tools, accessories, stores, spares, materials, supplies, consumables for
running, repairing or maintenance of the goods specified in this List
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Land Seismic Survey Equipment and accessories, seismic survey vesels, global
positioninig system and accessories, and other materials required for seismic work or
other types of Geophysical and Geochemical surveys for on-shore activities
All types of Drilling rigs, shot-hole drilling rigs. Mobile rigs, workover rigs consisting of
various equipment and other drilling equipment required for drilling operations, snubbing
units, hydraulic workover units, self-elevating workover platforms
All types of Equipments / units for specialized services like, cementing, logging, casing
repair, Production testing, simulation and mud services, reservoir engineering, geological
equipment, directional drilling, Stimulation, Coil Tubing units, drill stem testing (DST),
data acquisition and processing, solids control, fishing (as related to downhole retrieval
in coal bed methane operations), well control, blowout prevention (BOP), pipe inspection
including Non Destructive Testing, coring, gravel pack, well completion and workover
for CBM wells including wireline and downhole equipment
All types of casing pipes, drill pipes, production tubing, pup joints, connections,
coupling, Kelly, cross overs and swages, Drive Pipes
All types of drilling bits, including nozzles, breakers and related tools
All types of coal bed methane chemicals including synthetic products used in coal bed
methane operations, required for drilling, production and transportations of gas
Process, production and well installation for CBM and water injection including items
forming part of the installation and equipment required like process equipment, turbines,
pumps, generators, compressors, primemovers, water makers, filters and filtering equipment,
Telemetery, Telecommunication, Tele-Control and other material required for installations
Line pipes for flow lines and trunk pipelines including weight-coating and wrapping
Tanks used for storage of coal bed methane, water, mud, chemicals and related materials
All types of fully equipped units/equipment required for pollution control, fire prevention,
fire fighting, safety items like fire and gas detection equipment, including H2 S monitoring
equipment
Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment
All types of valves including high pressure valves
Communication equipment required for operations including synthesized VHF Aero
and VHF multi channel sets, Non-directional radio beacons, intrinsically safe walkietalkies, directional finders, EPIRV, electronic individual security devices including
electronic access control system

(14)
(15)
(16)
(17)
(18)
(19)
1550
Specialized antenna system, simplex telex over radio terminals, channel micro wave
systems, test and measurement equipment
Area surveillance system
Common depth point (CDP) cable, logging cable, connectors, geo-phone strings,
perforation equipment and explosives
Wellhead and Christmas trees, including valves, chokes, heads spools, hangers and
actuators, flexible connections like chicksons and high pressure hoses, shut down
panels , Cathodic Protection Systems including anodes
Technical drawings, maps literature, Data tapes, Operational and Maintenance Manuals
required for coal bed methane operations
Sub-assemblies, tools, accessories, stores, spares, materials, supplies, consumables for
running, repairing or maintenance of the goods specified in this List
1.
2.
3.
4.
5.
6.
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).
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).
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.
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.
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)
All types of Effluent Solids/Liquids/Gaseous Processing, Handling, Control, Abatement
and Disposal Systems, including plate interceptors, dissolved air floatation devices,
7.
8.
9.
10.
11.
12.
13.
14.
15.
1551
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.
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.
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.
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.
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.
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.
All types of Agitators and Mixers, including static, jet, dilution types, motor drivers,
aeration systems, with instrumentation and control systems.
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.
All types of Vaccum Producing Equipments, including ejectors, educators, venturies,
with instrumentation and control systems.
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
16.
17.
18.
19.
20.
21.
22.
23.
1552
for FCC, third Stage Separators and Fourth Stage Cyclone Separators for FCC, with
vessel internals, grids, distributors, supports, instrumentation and control systems.
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.
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).
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.
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.
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.
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).
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.
All types of Tanks and Storages, including plate materials, flanges, fasteners, nozzles,
fittings and other components for assembly/construction/erection at site, and
24.
25.
26.
27.
28.
29.
30.
1553
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.
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.
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.
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.
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.
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.
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.
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
31.
32.
33.
34.
35.
36.
37.
38.
1554
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
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.
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.
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.
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.
All types of Gaskets and fasteners, including anchor/foundation/structural bolts, flanges,
studs, nuts, washers, and metallic/soft/spiral wound gaskets and O-rings.
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.
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.
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.
40.
41.
42.
43.
44.
45.
1555
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.
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.
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 multichannel communication systems, radio telemetry systems, with remote telemetry units,
portable units and PC based master telemetry units and antenna systems.
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.
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.
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.
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.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Hot mix plant batch type with electronic controls and bag type filter arrangements more
than 120 T/hour capacity
Electronic paver finisher (with sensor device) for laying bituminous pavement 7 m size
and above
Slip form/fixed form paverfinisher for laying concrete pavement
Surface dressing equipment (self propelled) (chips spreader)
Slurry seal machine for filling up cracks in roads
Kerb laying machine
Mobile bridge inspection unit

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1556
Mechanical broom with blower

Toll collection and traffic control equipment
Electronic Total station instrument for topographic survey
Global Positioning System (GPS) Instrument
Stone crushing (cone type) plants
Hydraulically operated self propelled piling rig with accessories
Hydraulically operated rough terrain self propelled 100 tons crane with telescopic boom
Hydraulically operated self propelled soil boring equipment with casing pipes for deep
earth anchor
Mobile concrete pump placer of 90/120 cu m/hr capacity
Automatic asphalt extraction equipment
Fully automatic, hydraulically operated, pre-cast segment moulds
Hydraulic gantry crane of 100 tonnes capacity for launching truss
Skid steer loaders
Tunnel Excavation & Lining Equipments consisting of Drilling jumbos, Loaders,
Excavators, Shotcrete machine and 3 stage crushers.
(1)
Telephonic or telegraphic apparatus of the following description:

(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:(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:(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,(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

(1)
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(20)
1557
Paging control terminal

Transmitter controller
Paging transmitter
Link transmitter/link repeater, monitor receiver
Link receiver
N+1 Arbitrators for the above, hot standby panel
Combiners
Automatic monitoring system
Network management & control system
Integrated ACD/OAP system
Isolators
Cavity filters
Multicouplers
Directional power sensors
Communication analysers
Radio communication test set up, spectrum analyser, field strength meter
POCSAG or FLEX encoders
Global positioning system
Simul cast controller
Automatic call distribution equipment/system
List 19 (See S. No 374 of Table)
(1)
(2)
(3)
(4)
(5)
Controller (Dispatch) of the following description:(a)

Network Controller, Master Controller
(b)
Line Conditioner for controller
(c)
Computer for Network Management and Control System, System Watch
(d)
Processor Controller Frame, Shelves
(e)
Network Interface Module
(f)
Voice Tone Module
(g)
Dispatch Application Processor
(h)
Metro Packet Switch
(i)
Digital Cross Connect Switch
(j)
Advance Packet Duplicator
(k)
Building Integration Timing System
Telephonic or telegraphic apparatus of the following description, namely;- Base Station
Controllers
Radio Communication equipment including VHF,UHF and Microwave communication
equipment of the following description, namely:- Base Transreceivers Stations(BTS)
Trunked Repeaters(multiple repeaters required operations)(a)
Repeaters,350/400/800Mh, 20-100 Watts
(b)
Line Interface Module
(c)
Repeater Programming kit and cable
(d)
Extender Card, extender cable
(e)
Repeater Module Packing kit
Antenna System equipment
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
1558
(a)
Tower top pre-amplifier
(b)
Bi-directional amplifier
Voting Equipment
(a)
Voter Cable
(b)
Audio Revert Option Kit
(c)
Receiver decoder module
(d)
SMC main site RDM
(e)
Receiver Voter Module
(f)
Remote Multiplexer Module
(g)
Voter Diagnostic Module
(h)
RDM Test Cable
(i)
Satellite Power Supply
(j)
Central demix Module
(k)
Voter Shell Assembly
Field Programming kit(a)
Radio Interface Box (RIB)
(b)
RIB to Repeater Cable
Computer for billing and customer services
Short Message Service Hardware
Automatic Call Distribution System
Transcoders
Test equipment
Mobile Switching Office (MSO)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
Micromanipulators
Molecular beam expitaxy system (MBE system)
Chemical vapour deposition (CVD) system - Low pressure CVD (LP CVD) - Metal organic
CVD (MO CVD)
High pressure oxidation systems
Lithography systems
Direct step on wafers / steppers
X-ray lithography systems
E-Beam mask making system
E-Beam direct write system
Mask aligners
Mask inspection systems (comparators)
Wafer scriber or Wafer slicer or Wafer sawing machine or Wafer fractures or any
combination thereof
Die bonders or wire bonders or combination thereof
Wafer sawing machine
Leak detection system
Clean room air showers
Particle monitor / counter both air and liquid borne
Automatic encapsulation system, Automatic marking / branding machine
Clean room laminar flow air handling system
Ultra clean room equipment
Ultra high purity demineralised water treatment plant

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1559
PVDF welding and orbital welding machines

Ultra high pure (UHP) gas distribution system
Toxic gas distribution / monitoring system
Fourier Transform Infra-red (FTIR) Spectrophotometer for measuring Epitaxy Thickness,
Boron and Phosphorus weight percentage
Parts of FTIR instrument
Interferometer and nano- scan meter for measuring deposited metal or oxide thickness
Ellipsometer for measurement of refractive thickness, thickness of layers deposited on
semi-conductor wafer
De-Oxo purifiers and puridriers and Hydrogen, Nitrogen, Oxygen and Argon gases
Hydrogen, Oxygen and Nitrogen gas generators and accessories for producing high
purity process gases for semiconductor wafer/device manufacture
Automatic lead frame loaders for semiconductor devices
Mercury probing apparatus and accessories for measuring oxide purity and carrier
concentration of semiconductor wafers
Parts of mercury probing apparatus
Fume scrubbers for toxic process gases used in semiconductor industry
Apparatus for profiling and measurement of the surface including topography of
semiconductor wafers and /or any layers deposited on it.
Mass Flow Controllers (MFC) and Source Vaporiser for various process gases used in
semiconductor wafer processing
RF Generator for Epitaxial Reactors heating
Parts of RF Generator
Equipment used for quality control namely Burn-in Systems, moisture monitors and
parts thereof
Tools for Moulding, Cutting, Trimming operations used in the semiconductors
manufacture
Apparatus for the measurement of dynamic electrical parameters of Semiconductor
wafer devices
Apparatus for measuring physical parameters of junction in semiconductor wafter
Automatic trim and form/die equipment for semiconductor devices
Electro polished SS pipes, Swagelok fittings, nupro bellows valves, manual shut-off
valves, non-return valves, high purity gas and chemical filters
Optical pyrometer for measuring infra-red radiated temperature
Gas Chromatograph/Analyzer for analysing purity of process gases
Toxic gas monitors and Alarms
Milli-Volt generator for temperature profiling of diffusion furnace used in semiconductor
industry
Curve Tracer for measurement of dynamic electrical parameters of semiconductor wafers/
devices
Apparatus for measurement of life time carriers/Switching time for semiconductor devices
Contact Printer for photomask
Die sheer Tester
XRP Tester for inspection of the Moulded / Encapsulated devices for finding out the
defects.
Trace Moisture Analyzer / Dew point analyser for measuring moisture contents in PPMS
UV light intensity measurement apparatus in semiconductor manufacture
Critical Dimension measurement system for Mask making
1560

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Ferrite parts including memory cores and ferrite magnets

Switches with contact rating less than 5 amperes at voltage not exceeding 250 Volts AC or DC
Connectors
Magnetic -Heads (all types)
Ceramic / Magnetic cartridges and stylus
Microphones /Microphone cartridges
Antennas
Relays of contact rating upto 7 amperes
EHT cables
Level meters/level indicators/ tuning indicators/ peak level meters/ battery meter/ VC
meters / Tape counters
Tone arms
Microwave passive parts
(i)
Saw filters
(ii)
Ceramic filter/trap
(iii)
Delay lines
(iv)
CRT socket
(v)
Spark gap
Fibre optics and other optoelectronic parts and devices namely, Couplers, Attenuators,
Connectors, Splicers, Multiplexers and Demultiplexers
Passive optical parts, namely, Microlens and splitters, Micropositioners, Optical filters
and gratings and Phase plates
Special purpose optical fibres, namely, polarisation holding fibres, plastic fibres and
large core fibres
Electron guns
List 22 (See S.No. 379 of the Table )
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
Cell cultivation devices, namely, roller bottle systems and spinner flasks
CO2 incubator
DNA/Oligonucleotides Synthesizers
Electrophoresis system (Protein & DNA; 2D)
ELISA Reader
ELISA Washer
Fluorimeters
Low Temperature Freezers (minus 70 degrees and less)
Spectrophotometers (including Nuclear Magnetic Resonance Spectrometers);
Cartridges and membranes for ultra-filtration, micro-filtration, reverse osmosis, sterile
filtration and viral removal
Cell cultivation devices like roller bottle systems, spinner flasks etc
Centrifuges-tubular, explosion proof, disk stack
DNA/Oligonucleotides Synthesizers and DNA Analysers
Electrophoresis system (protein and DNA; 2D)
ELISA washer
Fluorimeter
LC-MS machines
Low temperature freezers (minus 70 degree centigrade and less)

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(24)
1561
Micro-array equipment including scanners, micro-fluidics station, arrayers, bio-analysers,

micro-array chips and bio-chips
Proteomic Analysers and proteomic lab Systems
Flow Cytometer/FACs
Protein Purification System
Gel Documentation System
Enzyme linked immuno SPOT (Elispot) Reader System.
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UV/Visible spectrophotometer, either with PDA and/or kinetics measurement and low
bandwidth,
Preparative chromatographic system,
Chiral columns and other HPLC columns for specific application,
X-ray diffraction equipment,
Capillary electrophoresis,
Robotic sample processing system,
Particle size analysers, laser diffraction, lights scattering and photocorrelation
spectroscopy types,
Atomic absorption Spectrophotometer,
Tensiometer,
Moisture balance,
Elemental analyser,
High Precision Auto titrator,
TOC Analyser,
Ion Chromatograph,
Spectrofluorimeter.Luminescence meter,
Parenteral particle counting system,
Particle shape analyser,
FT-NIR Spectrophotometer,
FT-Raman Spectrophotometer,
Spectropolarimeter,
Adsorption gas apparatus,
Freezing point apparatus,
Hot stage microscope,
Osmometer,
Porosity analyser,
Sample preparation instrument,
Automated sampling devices,
Surface area analyser,
Multiple organic synthesizer
Focussed Microwave oven for ortoanic synthesis,
Immersion cooling probe for 100 oc,
High Pressure hydrogenator,
Gas generators,
Automated dissolution test apparatus, including robotics,
Stability chambers conforming to ICH guidelines,
Rotational visco meter and Rheometer,
Assembly for lontophoresis studies,

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1562
Ultra filteration equipment,

Diffusion cell apparatus,
Densitometer,
Sustained release apparatus,
Suppository testing device,
Zeta potential analyser,
Ultracentrifuge,
Inverted microscope with fluorescence microscopy and photographic attachments,
Transilluminator,
Moodular protein electrophoresis apparatus (1D/2D),
Nucleic acid sequencer,
Imaging densitometer,
Fast-protein Liquid Chromatography,
U.V. Crosslinker,
Probe Sonicator
Sintillation counters (Y and B),
CO2 incubator,
Incubator shakedr for bacterial culture,
Polymerase chain reaction machine,
Cell harvestor,
Speed Vac,
Hybridizing oven,
Protein sequencer,
Confocal microscope,
Capillary electrophoresis,
Electroporator,
Scanning electron microscope,
Amino acid analyser,
Peptide synthesizer,
Phosphor imager,
Fluorescence activated cell sorter,
ELISA reader
Fermenter,
Spray drier,
Protein purification set up,
Stimulator,
Two channel organ bath (with two channel recorder accessories)
(a)
Isotonic transducer
(b)
Isometric transducer
(c)
Pressure transducer,
Plethymsometer,
Blood pressure monitor,
Blood pressure manual scanner,
Auto analyser,
Biofuge,
Passive avoidance apparatus with controller,
Auto stainer,
Microtome,
Cell harvestor,

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Tissue embedding machine,

4 channel auto track system,
Blood cell counter,
Blood flow meter,
Stereotaxic microscope,
Microdialysis (pull-push counter),
Radiotelemetric monitoring system,
High speed refrigerated research centrifuge,
pH meter (3 decimal reading),
Microscope phase contrast,
Microscope polarizing,
Vacuum rotary evaporators with digital display and control, different sizes,
Freeze drier (Lyophilizer),
Precision pipetting devises,
Refrigerated bath,
Low temperature circulatory bath (-33 o C),
Magnetic stirrer with precision temperature control and digital display,
Thermostatic blocks (Dry bath) with or without magnetic stirring facility.
LIST 24 (SEE S.NO. 380 of the Table)
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
Aminoacid Analyser
Analytical Balances
Anemometers
Anesthesia Equipment
Atomic Absorption spectrophotometer
Atomiser
Attrition Measurement Equipment
Auto Analyserclinical chemistry.
Auto lgnition test apparatus.
Auto radiography equipment
Auto titrator.
Automatic cover slipper.
Automatic slide stainer.
Automatic tissue processor.
Ball tube distillation apparatus.
Basic Glove Boxes.
Basic Orbital and Horizontal Shakers.
Biolistic (Gene gun).
Biological Oxidiser.
Biopsy punches.
Blood Cell Counter.
Blood flow Meter.
Blood sampling equipments.
Body composition analysis equipment.
Bottom Top Dispenser.
Brookfield viscometer.
Butane fuel microtorches.
Cardiac monitors.
1563

29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
60.
61.
62.
63.
64.
65.
66.
67.
68.
69.
70.
71.
72.
73.
74.
75.
76.
77.
1564
Cell lines.
Centrifuges and Ultra Centrufuge.
Chilling incubators.
Coating Apparatus
Crusher (tissue).
Crystal/freezing microtone and Ultramicrotone.
Densitometer.
Differential Scanning Calorimeter.
Digital Boiling point/melting point/Freezing point apparatus.
Digital Cameras.
Digital pH meter.
Digital Stroboscope.
Digital Temperature.
Controllers.
Digital theremometer for recording body temperature of experimental animals.
Direct insertion probe.
Disntegration Test Machine.
Dissolved oxygen Meter.
Dry ice makers
Dust generator and measurement apparatus.
Dyno Mill.
Electronic Top Loading Balance.
Electrophoresis unit.
Electroporator.
Elemental analyser.
Elisa reader Monoclonal antibody production equipment.
Encapsulation equipment.
Flame photometer.
Flash point apparatus.
Flask Chromatographic system.
Fluid Bed Drier lab model.
focused Microwave overn for organic synthesis.
Freeze drier.
Freezing point apparatus.
Freezing rack for metabolic cages.
Gas Detectors with masks, cartridges gas monitors.
Gel Dryer and Gel documentation and analysis system.
Granulator-laboratory granulator.
Plant Growth chambers.
Health monitoring equipment.
Heart monitors for dogs and higher animals.
High vacuum pumps.
High pressure autoclave.
High pressure hydrogenerator.
High pressure reactor-Autoclave.
High speed refrigerated research centrifuge.
High throughput organic synthesizer, High throughput biological screening equipment.
Hybridizing overn
Image Analyzer and Imaging Densitometer.

78.
79.
80.
81.
82.
82A.
83.
84.
85.
86.
87.
88.
89.
90.
91.
92.
93.
94.
95.
96.
97.
98.
99.
100.
101.
102.
103.
104.
105.
106.
108.
109.
110.
111.
112.
113.
114.
115.
116.
117.
118.
Implantable Plant.
Incubators.
Inductive coupling plasma equipment
Infrared temperature sectos.
Inhalation chambers with accessories.
Inverted microscope with flurosence microscopy with photographic attachment.
Laser particle size analyzer.Particle shape analyzer, Surface area analyzer.
Liquid scintillation counter.
Low Temperature Circulation Bath.
Micro and Micro soxlet extractors
Microscope and Microtome blades disposable.
Reation colorimeter.
Otoscopes.
Peristaltic pumps.
Phototachometer.
Polorimeter
Porometer and Porosity analyzer
Potentiometer.
Precision vacuum contractor.
Probe sonicator.
Protein purification machine.
Radiodetector, radiommunoassy equipment, Gamma counter for hormonal assay.
Refractometer and Rotary evaporators.
Rheometer.
Rotary microtomes, Rotary evaporators.
Silverson homogeniser.
Spectrofluorimeter Luminescence meter.
Spheriodizer
Spinning band distillation apparatus.
Spray drier 107. Submersible Magnetic Stirrer.
Super critical fluid chromatography systems.
Sustained release apparatus.
Syringes.
Tattooing instrument.
Tintometer.
Tissue embedder.
Transilluminator
Zeta poteltial analyzer
Ultrasonic cleaners.
Oscilloscope.
Ultrafilaration equipment
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1565
Singeing machine
Fabric reversing machine
Yarn drying machine
Volumetric/Gravimetric measurement liquid chemical station
Lab dye preparation machine

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1566
Lab infra Red Drying Machine

Continuous weight reduction machinery through microwave technique
Kier decatising/continous decatising machine
Solvent scouring machine
Blanket Fringing Machine
Raising/Brushing Machine
Circular Knitting Machine
Industrial Sewing machine
Single needle bed drop feed lockstitch machine
Single needle lockstitch flat bed machine
Single needle flat bed drop feed lockstitch machine with speed more than 3500 stitches
per minute
High speed twin needle feed lockstitch machine
High speed two needle lockstitch machine
Computerised multineedle lockstitch/chainstitch machine
Single needle lockstitch machine with built in trimmer
Blind stitch machine of various models
Single needle drop feed chainstitch machine
Two needle chainstitch or lockstitch machine
Chainstitch overedging machine
Two or three needle chainstitch machine
Two thread chainstitch for high speed seaming and banding operation with gear driven
pulled feed/compount feed of speed 3500 stitches per minute and above.
Safety stitch machine.
Power driven flat bed knitting machine
Computerised flat bed knitting machine
Power operated flat lock/overlock machine
Linking machine
Loop making machine
Power driven socks knitting/gloves knitting machine.
Whole garment making machine (knitted)
Plain stitching machine with more than 3500 stitches per minute
Computerised plain stitching machine with more than 3500 stitches per minute
High speed needle feed two needle flat bed industrial sewing machine.
Sewing machine zig-zag flat bed
High speed multiple needle sewing machine
Class feed of the arm industrial sewing machine.
Button hole sewing machine
Button stitch sewing machine.
Elastic inserting machine (on a variety of garments)
Belt attaching machine
Zip attaching machine
Bar tacking machine
Hemstitch machine
Smoking machine
Power driven cloth cutting machine.
Band knife cutting machine
Collar turning and blocking machine and cuff turning and blocking machine.
Cuff press

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1567
New automatic collar turning machine

Automatic pocket welt sewing machine or Automatic pocket welting machine
Pocket creasing machine
Embroidery machine with 10 heads and above
Computerised embroidery machine
Printing and curing machine
Quilting machine
Snap fasterns fixing machine and/or siwa thereof
Thread cleaning machine
Steam Press
Portable boiler for steam press
Steam Cabinet
Vaccum table
Fusing press
Dry to Dry cleaning machine
Stain/spot removing machine/gun
Automatic 25-needle shirring/smoking machine
Shirt folding machine
Form finisher
Collar contour trimmer
Spreading machine
Shoulder pad attaching machine.
Shrinkage controlling machines for knitting fabrics
Loopdrivers for tubular knitted fabrics
Mercerising machines for tubular knitted fabrics
Singeing machines for tubular fabrics.
Pile cutting machines for knitted fabrics
Rotating edging machine for fabric rolls
Conveyors for garments
Garment Calendering machine
Tie making machines
Labelling machines
Laying and cutting machines
Button and Rivet fixing machine and/or dies thereof
Weft straightening and calendering machine
Slit Opening Machine
Lab Yarn dyeing machine
Lab dyeing machine
Lab pressing machine
Automatic cone winding machine with yarn splicer and auto doffing system
Drawing in machine
Computer aided design system
Fully automatic grey fabric inspection machines with roll to roll winding having
microprocessor recorder
Colour matching computer
High speed Intersecting Rotary/Chain/Pin Drawing Sets/Gill Boxes
Rectilinear Combs
Draw Frame/Roving Frame/Automatic Rubbing Frame/Bobbiners/Finishers, for use in
woollen textile industry

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1568
Ring frames from 60 MM Ring Dia and above, for use in woollen textile industry
Ring Frames with Siro Sp- inning attachment / Auto Doffers having maximum 75 MM
Ring Dia, for use in woollen textile industry
Shearing, polishing and cropping machines
Step cleaner
Flax hackling machine
Drawing machine for Flax
Roving machine for Flax
Wet ring frame for Flax
Auto winding machine for Flax
Continuous spinning machines for Viscose Filament Yarn.
Digital electronic frequency inverters for spinning machines including control boards
Finishing oil metering pumps with relevant feed system
Metering gear pumps for Viscose
Portable systems for injection of pigments for viscose dope complete with stirred vessel,
metering pumps, instruments and control panel
Precious metal spinnerettes including distribution plates (pre- spinnerette)
Spin bath degassinag plant by flash evaporation
Spin bath backwash filtration system with candle filters
Continuous dissolving and homogenisisng system for viscose preparation
Contidisk filters for viscose
Spinbath heat exchanger in graphite
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Effluent treatment unit with biopaq reactor, activate sludge process, activated carbon,
ultrafiltration ozonisation facilities
Combined contipress/decatising machine
Effluent treatment unit with automatic sensing devices, automatic controlled chemical
dosing, dissolved air floatation (DAF), reverse osmosis, sludge dewatering, decanters,
ultrafilters, vacuum filters to deliver water for reuse.
Hydraulic Flat Paper Press/continuous Hydraulic Flat paper Press/Rotary Press
Fully fashioned high speed knitting machine
Computerised Pattern maker/ Pattern grading/marker
Computerised embroidery pattern- making machine with plotter
High Speed Warping machine with yarn tensioning, pneumatic suction devices and accessories
Shuttleless loom (air jet, water jet, rapier and projectile and narrow width high speed needle)
Beam knotting machine
Auto control type humidification plant
Carding Sets, for use in woollen textile industry.
Yarn/ Fabric mercerising machine
Continuous bleaching plant
Wet fabric spreading and squeezing machine
Relax drum/conveyer drying machine
(i)
Drying range
(ii)
Float dryer
(iii)
Loop dryer
(iv)
Drum dryer
(v)
Jet dryer

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1569
(vi)
Rapid dryer
Compacting Machine
Computer controlled HTHP yarn dyeing machine
Soft package winders (dye package winders)
Automatic dye weighing and dispensing system
Open width Tubular inspection machine
Fastness testing equipment
Shrinkage testing equipment
Indigo dyeing range with/without sizing plant
Computer colour matching equipment
High speed computer control padding mangle
Powder dot coating machine
Laser engraver or inkjet engraver
Pre-shrinking range for flat and Knitted goods
Knit-tubular mercerising or bleaching-cum-mercerising machine
Auto flame controlled, width controlled singeing machine for flat and Knitted fabrics
Milling and scouring machine
Shearing and Polishing machine
Kier Decatising/Decatising machine
Combined Contripress / Decatising machine
Auto fabric detwister
Rotary/Flat bed screen printing machine
Curing/Polymerising machine
Continuous rope/open width washing machine
Open width continuous dyeing range
Soft flow dyeing machine
Jet dyeing machine
List 27 (see S. No 383 of Table)
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(16)
Automatic reeling machinery for reeling of silk consisting of continuous hot air
drier(conveyer type), continuous cocoon boiling machine(conveyer type)
and
automatic reeling machine with re-reeling
Silk weaving and twisting machines consisting of hank-to-bobbin cone winders, silk
doubling machine,and Electronic jacquard weft knitting machine
Arm dyeing machine for hank degumming dyeing
Hank dryers (continuous type)
Silk felt calender
Clip stenter
Silk calender
Silk decasting machine
Overflow machine for silk fabric dyeing
Cone-chees degumming and dyeing machine
Beam dyeing machine for silk fabric
Semi-automatic screen printing machine
Loop agers
Design studio equipment
Colour kitchen equipment
Colour matching computer
1570

(1)
Machinery for coffee plantation sector, namely:(i)

Coffee grinder intended for industrial use, falling under tariff item 8479 82 00
(ii)
Coffee roasting machine intended for industrial use, falling under tariff item
8516 79 90
(iii)
Power weeding machine, falling under tariff item 8433 11 90
(iv)
Coffee processing machine (pulping, cleaning, sorting & grading), falling under
sub-heading 8433 60
(v)
Sprayer, falling under tariff item 8424 81 00 ;
(vi)
Coffee packaging machines falling under tariff item 84223000;
(vii)
Coffee bagging machine falling under tariff item 84223000;
(viii)
Mechanical harvester falling under tariff item 84335900.
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Air blast dust removing machine

All types of staking machines except slocum (slow combing process)
Automatic Drying machine
Automatic Lacing machine
Automatic Leather Perforating and/or Punching machine
Automatic Lock-Stitching Cylinder Bed Bartacker
Automatic machine to control, to slant and to glue leather straps
Automatic Milling machine
Automatic Milling-Boring Machine
Automatic or semi-automatic hydraulic press (750 tonnes or more)
Automatic Padding machine
Automatic Spraying machine
Automatic Tacks - Reinforce machine
Automatic Work Unit for assembling the complete Insole
Back Part Moulding machine
Band-saw with or without Flier
Bandknife Splitting machine
Belt Punching and cutting machine
Bobbin machine with counter
Boot leg ironing machine
Bottom Leather Grain Crack Tester
Bottom roughing and/or scouring machine
Box Stamping machine
Buckle Stappling machine
Button Hole (Eyelets end) machine
Button Sewing machine
Button stitch / Sewing machine
Cementing or Glueing machine
Cementing machine and cementing gun
Chain Slotting machine
Channel Closing machine
Channelling and Grooving machine

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1571
Clicking Board levelling /planing machine

Clicking machine/cutting press
Clicking Machine Hydraulic (Bottom)
Coloriemeter
Column Boring machine
Computerised Sewing Machine
Computerised Skiving machine
Conveyor system; including conveyors for heat setting, cold setting, with or without
vacuum
Counter Cementing Machine
Counter Moulding machine
Counter Tightening machine
Coupling and edge pretrimming machine
Crimping machine
Crumpling and embossing machine
Curtain coating machine
Cylinder Bed Sewing machine
Die Bending machine
Double Band Cleaning machine
Dust removing machine- pneumatic/hydraulic
Dyeing machine
Edge buffing machine
Edge Inking machine
Edge Pre-Trimming machine
Edge Setting machine
Edge Trimming machine
Elastic inserting machine on variety of garments
Electrical machine for cutting and slanting straps
Electro pneumatic weaving machine for leather
Electronic skin assessor
Embossing Plates for Press for leather printing
Engraved rollers for Press for leather printing
Evening and Roughing machine for Soles and Insolses
Fibre Board Flexing machine
Fine Turn machines for Lasts
Finish Sheet Resistance Tester
Finishing Machine for Lasts
Fixed Head/Travailing Head Clicking Cutting machine
Flat Bed Double Needle Sewing machine
Flat Bed Single Needle Industrial Sewing machine with or without trimer
Folding machine for brief cases and other leather products
Folding machine for sides for Brief Case
Forepart conditioning machine
Frame Fixing/Frame Folding machine
Fusing presses
Halogen and Adhesive/film Application machine
Hand Operated Press for Inserting Perforation Tubes and Prickers
Heat Setting plant
Heat transfer press

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Heel and Sole Brushing machine

Heel and Sole Buffing machine
Heel Attaching machine
Heel Breast Cementing machine
Heel breast roughing machine
Heel Breasting machine
Heel Building machine
Heel Covering machine
Heel Molder Flanger
Heel Nailing machine
Heel profiling machine
Heel seat and side lasting machines
Heel Seat Cement Lasting machine
Heel Trimming / pretrimming / Cupping or combined machine
High Speed Corner Stitching machine
Hole punching machine
Hot Melt Applicators
Humidifier for Uppers
Hydraulic / Pneumatic sammying and /or setting machine
Hydraulic automatic plating ironing machine
Hydraulic Bending machine
Hydraulic Fleshing machine
Hydraulic Ironing and Embossing Press
Hydraulic Scudding machine
Hydraulic Setting machine
Hydraulic Shaving machine
Hydraulic Shearing machine
Hydraulic Splitting machine
Hydraulic Sulphide applicator
Injection Moulding of PVC/TPR/EVA Soles, Inserts and Half Soles
Injection Moulding press to produce Plastic shoe Lasts
Insole Attaching machine
Insole Backpart Stiffener Tester
Insole Bevelling machine
Insole Covering machine
Insole moulding machine
Ironing and Conditioning machine including chill setter machine
Kamborian Lasting machine
Knife Grinding machine
Knife making equipment for cold steel and forged steel
Label stitching machine
Last Turning machine
Lastometer
Leather buffing machine
Leather cover cutting machine for Heels
Leather Polishing machine
Leather rolling machine
Lining roughing machine
Lining Trimming machine
1572

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1573
Loop closing machine

Loose / Nailing machine
Manual loop cutter
Mckay Stitching machine
Milling machine with or without polishing for uppers or leather goods
Moccasin Lining Trimming machine
Moccasin Preforming machine
Motorised hides and skins stamping machine
Moulds for rubber sole direct vulcanising press and PVC direct injection soling machine
Multiple Row Upper Chain Stitching machine i.e. 3 Rows and above
Three Needles for Small Arm Cylinder machine for Multiple Row Stitching
Outsole Stitching machine
Paste drying unit
Pattern binding machine
Pattern corner cuting and binding machine
Pattern Grading machine
Pattern making machine
Pattern Perforator
Pattern Plan
Pattern scanner
Pattern Scanning machine
Piping making machine with trimming and embellishment fixing machines
Plan Computer Controlled Nesting System
Pneumatic Broaching machine
Pneumatic control moulder machine for buckles
Pneumatic fusing machine for ironing fusible interlining
Polishing machine
Polyshanking machine
Polyurethane / PVC / TPR and EVA Sole, Insole, Heel, Heel Tip Injection Moulding
machine (single or multiple station)
Fore part lasting machine
Post Bed Double Needle Sewing machine
Post Bed Single Needle Sewing machine
Post Bed Single Needle under Edge Trimming
Pounding or beating or ironing machine or combination of such machines
Pre-lasting conditioner
Preparing and polishing machine
Pulling Over and Cement Lasting machine
Pulling Over Machine
Punches for model room
Punches of all varieties
Punching and / or eyeletting machine
PVC/PU/EVA direct injection soling machine (DIP construction)
Quilting machine
Raised Cord Sewing machine
Reactivating Plant for Shoe and Soles
Recessing and Roughing Soles machine
Recessing Welt machine
Rotary Collection Unit

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1574
Rotary Pigment Coating machine

Rotary Printing machine
Rough Turn machine for lasts
Roughing machine for Plastic Blocks
Roughing machinery for upper or soles or insoles
Rubber sole direct vulcanising press (DVP construction)
Satra Plan and Knife search
Scissors type and nibbling type machines for plates
Scouring and Blending machine
Screwing machine
Seam Ironing machine
Sectioning machine
Sewing machine Cylinder Bed
Sewing Machine for Ruffled Work and Genuine Mocassin
Sewing Machine Zig Zag Flat Bed
Shank / Sole / Counter reducing machine
Shank Rivetting machine
Shears for cutting pattern
Shears for Iron Bars
Side Lasting machine
Sidewall Roughing machine
Skiving machine
Slike Fastener Fatigue Tester
Snap fasteners fixing machine with or without dies therefor
Sole / Heel / Seat Roughing machine
Sole Edge Recessing / Shapping machine
Sole Levelling machine
Sole Stamping / Embossing machine
Soling Material Abrasion machine
Spiral Cutting machine/ Cutting Press
Spray Booths
Stamping machine for Upper / Lining / Socks
Steam Toe Press
Stich Marking machine
Strap / Strip Cutting machine
Strap Folding machine
Stretching and drying machine with or without conveyor and toggles
String Lasting machine
Strobel type stitching machine
Studs Attaching machine
Suit Case Stitching machine
Tack heel seat lasting machine
Tack Lasting machine
Tack Side lasting machine
Tanning and colouring drums
Taping and seam rubbing machine
Testing Equipments, namely :- Flexometer / Upper material flexing machine, Tensometer/
Lastometer, Permeometer / Upper leather water proofness tester, Penetrometer / Bottom
Leather water penetration machine, Finish rub fastness tester, Upper leather abrasion
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1575
resistance machine, Dome plasticity apparatus, Finish fleat resistance tester, Adhesion
of finish tester, Leather shrinkage temperature determination apparatus, Wrinklometer,
Bottom Leather grain crack tester, Electronic moisture meter, Dyeing and fumbling machine
for laboratory, fibre board flexing machine, State of cure apparatus, Ross Flexing machines,
Soling materials abrasion machine, Heel fatigue tester, Heel impact tester, Centilever
tensiometer, Viewing box for assessing visible damage, Slide fastener fatigue tester,
Insole backparts stiffness tester, shoe flexing machine, Break / pipness scale, Sole
Adhesion tester, Safety Footwear impact tester, Rapid tear tester, Needle holding jig,
Shoe lace adhesion machine
Thermo cementing and folding machine
Toe Cap Applicator Thermoplastic
Top Lift Slugging machine
Transfer Arm
Trimming/milling machine with or without polishing device
Twin Needle, needle feedlock stitch sewing machine
Sole Attaching machine, single or multiple station, pneumatic or hydraulic
Two Needle Lock Stitching machine
Unlasting machine
Upper Cementing machine
Upper Edge Inking machine
Upper Embossing machine
Upper Folding machine
Upper Forming machine
Upper Perforating machine
Upper Reinforcing machine
Upper Seam Rubbing / Beating machine
Vaccum Drying machine
Vaccum forming machine for last with vaccum pump
Vice for holding pattern
Vision Lasting System for Toe Lasting machine
Vulcanizing Press
Welt (Rand) Attaching machine
Aquamix for use in Tanning industry
Prodomix for use in Tanning industry
Microtan / Computan for use in Tanning industry
Pneumatic press for engraving and marking
Pneumatic staple gun for stapling insoles, heels and uppers
Stapling machine for bows to uppers on leather shoes
Lighting assessment cabinet (for checking colour under different light conditions)
CAD/CAM equipment for shoe desgining and pattern engineering including software
Bias tape cutting machine
Spiking machine
Airhood with grinder
Sock liner press
Box folding machine
Outsole plates
Dust collector and exhaust systems
Shoe box making machine
Splitting machine (fitted with electronic and computer devices,etc.)

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1576
Moulds for footwear

Colouring/painting machines for soles and heels
High frequency welding/cutting machines for uppers and insoles
Degreasing/ cleaning machine for polyurethane soles
Strap fitting machine
R P box strapping machine
Dies for canvas shoes
Dies for soles and straps for footwear
Automatic button studs attaching machine for safety boot uppers;
Automatic dust removing machine for footwear or injection moulds;
Automatic loading system for belts;
Automatic loops cutter for belts;
Belt ends cutting and holes punching machine, single or double stations, with or without stamping machine;
Belts stamping and numbering machine;
Brushing machine;
Decorative pins, nails and other fittings fixing machines;
Drying and inking machines for belts and leather goods;
Embossing machines, all types;
Forepart lasting machine;
High Frequency embossing machines for uppers, Soles, Socks;
Hot Glazing machine for belts and leather goods with or without polishing;
Laminating machine of straps for belts;
Laser designing and cutting machines;
Rivetting machines with tools for leather industry;
Snap Fasteners fixing machines;
Stacking machine for belts;
Top Line Forming Machine;
Ultrasonic Designs embossing and transfer application machine;
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Scramblers
Descramblers
Encoders
Decoders
Jammers
Network firewalls
Network sniffers, scanners and monitoring systems
Probes for data monitoring
SMS and MMS monitoring systems
List 31 (See S. No.416 of the Table)
(A)
Wireless Apparatus and accessories

(1)
HF, VHF, or UHF trans-receiver (combination of transmitter and receiver) meant
for amateur frequencies with accessories in assembled or kit form
(2)
VHF/VHF or VHF/UHF Repeater (combination of transmitter and receiver) meant
for amateur frequencies with accessories in assembled or kit form

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(4)
(B)
1577
Transvertor for amateur frequencies in assembled or kit form

Grid Dip Oscillator, Radio Frequency Interference Filter, Balun Transformer,
SWR bridge or reflectometer, Morse reader or Noise bridge
Antenna with or without feeders/Antenna rotators for amateur frequencies
Digital Frequency counter (upto 600 MHz) with accessories
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Parts
(1)
Transistors, diodes, integrated circuits/ chips, thermionic valves or vaccum
tubes
(2)
Toroidal cores, quartz crystals, relays, rotatory switches, ferrite beads
(3)
Variable condensers, air- dielectric type
(4)
Precision capacitors (fixed type) value (s) between 1pF to 5000 pF
(5)
Spare nicad cells or pack, as required or used with thermionic valves or vaccum
tubes or toroidal cores (in the case of hand held transreceiver)
(6)
Slow motion tuning mechanism with or without dials.
(A)
(6)
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(B)
(C)
(D)
(E)
(1)
(2)
Braille writers and braille writing instruments

Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing
Guides, Styli, Braille Erasers
(3)
Canes, Electronic aids like the Sonic Guide
(4)
Optical, Environmental Sensors
(5)
Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm,
Speaking or Braille calculator
Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille
Protractors, Scales, Compasses and Spar Wheels
Electronic measuring equipment, such as calipers, micrometers, comparators, gauges,
gauge blocks Levels, Rules, Rulers and Yardsticks
Drafting, Drawing aids, tactile displays
Specially adapted clocks and watches
(1)
Orthopaedic appliances falling under heading No.90.21 of the First Schedule
(2)
Wheel chairs falling under heading No. 87.13 of the First Schedule
Artificial electronic larynx and spares thereof
Artificial electronic ear (Cochlear implant)
(1)
Talking books (in the form of cassettes, discs or other sound reproductions)
and large-print books, braille embossers, talking calculators, talking thermometers
(2)
Equipment for the mechanical or the computerized production of braille and
recorded material such as braille computer terminals and displays, electronic
braille, transfer and pressing machines and stereo typing machines
(3)
Braille paper for the production of braille books
(4)
All tangible appliances including articles, instruments, apparatus, specially
designed for use by the blind
(5)
Aids for improving mobility of the blind such as electronic orientation and
obstacle detection appliance and white canes
(6)
Technical aids for education, rehabilitation, vocational training and employment of the blind such as braille typewriters, braille watches, teaching and
learning aids, games and other instruments and vocational aids specifically
adapted for use of the blind

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1578
Assistive listening devices, audiometers

External catheters, special jelly cushions to prevent bed sores, stair lift, urine
collection bags
Instruments and implants for severely physically handicapped patients and
joints replacement and spinal instruments and implants including bone cement
List 32A (See S. No. 507 of the Table)

Parbati-II, Himachal Pradesh - 4x200=800 MW (NHPC)
Teesta- V, Sikkim - 3x170=510 MW (NHPC)
Sipat-II, Chhattisgarh - 2x500=1000 MW (NTPC)
Vindhyachal-III, Madhya Pradesh - 2x500=1000 MW (NTPC)
Talcher-II, Orissa - 4x500=2000 MW (NTPC)
Rihand-II, Uttar Pradesh - 2x500=1000 MW (NTPC)
Sipat-I, Chhattisgarh - 3x660=1980 MW (NTPC)
Kahalgaon-II Phase-I & II Bihar - 3x500=1500 MW (NTPC)
Barh, Bihar - 3x660=1980 MW (NTPC)
Koldam, Himachal Pradesh - 4x200=800 MW (NTPC)
Tuticorin, Tamil Nadu- 2x500=1000 MW (NLC)
Parbati-III, Himachal Pradesh - 4x130=520 MW (NHPC)
Jhanor Gandhar CCPP-II, Gujarat - 2x650=1300 MW (NTPC)
Kawas CCPP-II, Gujarat - 2x650=1300 MW (NTPC)
RGPPL, Maharashtra - 2150 MW (JV of NTPC/ GAIL/ Govt. of Maharashtra)
Tapovan Vishnugad HEP, Himachal Pradesh - 4x130=520 MW (NTPC)
Simhadri-II, Andhra Pradesh - 2x500=1000 MW (NTPC)
Indira Gandhi STPP-JV project, Haryana - 3x500=1500 MW (NTPC)
Bongaigaon, Assam - 3x250=750 MW (NTPC)
Barh-II, Bihar - 1320 MW (NTPC)
Koderma TPS St-I, Jharkhand 1000 MW (DVC)
Durgapur Steel TPS, West Bengal - 2x500=1000 MW (DVC)
Tehri Pump Storage Project 4x250=1000 MW (THDC)
Mauda, Maharashtra 2x500=1000 MW (NTPC)
Rihand- III, Uttar Pradesh - 2 x 500=1000 MW (NTPC)
Nabinagar- JV with Railways, Bihar - 4 x 250=1000 MW (NTPC)
Vallur Stage- I Phase I & II, Tamil Nadu - 3 x 500=1500 MW (NTPC-Tamil Nadu Energy Co.
Ltd.)
Raghunathpur TPS Phase 1, West Bengal - 2 x 600=1200 MW (DVC)
Tanda- II, Uttar Pradesh-2 x 660=1320 MW (NTPC)
Meja, Uttar Pradesh - 2 x 660=1320 MW (NTPC)
Vindhyachal-IV, Madhya Pradesh - 2 x 500=1000 MW (NTPC)
Solapur STPP, Maharashtra - 2x660=1320 MW (NTPC)
Nabinagar STPP, JV with Bihar, Bihar-3x660=1980 MW (NTPC)
Mouda STPP-II, Maharashtra- 2x660= 1320 MW (NTPC)
Raghunathpur TPS (Ph-II), West Bengal- 2x660=1320 MW (DVC)
North Karanpura STPP, Jharkhand- 3x660=1980 MW (NTPC)
Kudgi STPP stage-I, Karnataka- 3x800=2400 MW (NTPC)
Darlipalli STPP, Stage-I Orissa- 2x800=1600 MW (NTPC)
Barethi STPP, Madhya Pradesh- 6x660=3960 MW (NTPC)
Lara STPP, Chhattisgarh -2x800=1600 MW (NTPC)
Gajmara STPP Stage-I - 2x800= 1600MW (NTPC)

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1579
Rajiv Gandhi CCPP Stage- II Phase-I, Kerala- 3x350 =1050 MW (NTPC)

Gidderbha STPP, Punjab - 4x660= 2640 MW (NTPC)
Khargone Super TPP, M.P. - 2x660= 1320 MW (NTPC)
Gadarwara Super TPP, M.P. - 2x660= 1320 MW (NTPC)
Katwa Super TPP, West Bengal - 2x800= 1600 MW (NTPC)
Bilhaur STPP, Uttar Pradesh -2x660= 1320 MW (NTPC)
Talcher STPP Stage-III, Orissa - 2x660=1320 MW (NTPC)
Khedar (Hissar), Haryana - 1000 (+200) MW (HPGCL)
Khandwa, Madhya Pradesh - 2x500= 1000 MW (MPPGCL)
Gas based CCPP Pragati-III, Delhi-1371.6 MW (Pragati Power Corp. Ltd.)
Sri Damodaran Sanjeevaiah, Nellaturu, Andhra Pradesh - 2x800=1600 MW (APPDCL)
Chandrapur Expansion, Maharashtra- 2x500= 1000 MW (MSPGCL)
Koradi Expansion, Maharashtra- 3x660= 1980 MW (MSPGCL)
Bhusawal Expansion, Maharashtra- 2x500= 1000 MW (MSPGCL)
Supercritical TPP at STPS Stage-V at Suratgarh, Rajasthan- 2x660)= 1320 MW (RRVUNL)
Supercritical TPP at Chhabra, Rajasthan - 2x660= 1320 MW (RRVUNL)
North Chennai, Tamil Nadu-2x600=1200 MW (TNEB)
Purulia Pump Storage Hydel Project, West Bengal- 4x225= 900 MW (State Sector)
Sagardighi TPP Ext. Unit 3&4, West Bengal-2x500=1000 MW (WBPDCL)
Shree Singaji TPP-2x660 (MP Power Generating Company Ltd MW (MPPGCL)
Krishnapatnam UMPP, Andhra Pradesh- 6x660= 3960 MW (Coastal Andhra Power Ltd.)
Mundra UMPP, Gujarat- 5x800= 4000 MW (Coastal Gujarat Power Ltd.)
Sasan, Madhya Pradesh- 6x660= 3960 MW (Sasan Power Ltd.)
Tilaiya UMPP, Jharkhand- 5x800= 4000 MW (Jharkhand Integrated Power Ltd.)
Orissa UMPP, Orissa- 5x800= 4000 MW
Chhattisgarh UMPP, Chhattisgarh- 5x800= 4000 MW
Cheyyur UMPP,- 5x800= 4000MW
Raigarh TPP, Chhattisgarh- 4x250= 1000 MW (M/s. Jindal Power Ltd.)
Akhakhol GBPP, Gujarat- 3x382.5= 1147.5 MW (M/s. Torrent Power Ltd.)
Udupi (Nagarjuna) Power Project, Karnataka- 2x600= 1200 MW (M/s. Udupi (Nagarjuna)
Power Corp. Ltd.)
IPP project Haryana- 2x660= 1320 MW (M/s. Jhajjar Power Ltd.)
726 MW CCGT being developed by ONGC-Tripura Power Company Ltd. (OTPC) at Palatana,
Tripura-(2x250)(2x113.3)= 726 MW
Salaya TPP, Gujarat- 2x600= 1200 MW (M/s. Essar Power Gujarat Ltd.)
Tiroda TPP, Maharashtra-5x660=3300 MW (M/s. Adani Power Maharashtra Ltd.)
Kawai TPP, Rajashtan - 2x660=1320 MW (M/s. Adani Power Rajasthan Ltd.)
Teesta-VI, Sikkim - 4x125= 500 MW (M/s. Lanco)
Teesta-III Sikkim- 6x200= 1200 MW (M/s. Teesta Urja Ltd.)
KSK Mahanadi Power Company Ltd.(U-3 & 4) Janjgir- Champa, Chhathisgarh-2x600=1200
MW (M/s KSK Mahanadi Power Co Ltd.)
Rajpura TPP in the State of Punjab- 2x700= 1400 MW (M/s. Nabha Power Ltd.)
Talwandi Sabo power project at Banawala, Punjab.- 3x660=1980 MW (M/s. Talwandi Sabo
Power Ltd. (TSPL))
TPP at Nandgaonpeth, MIDC, Amravati Dist,. Maharashtra.- 5x270= 1350 MW (M/s. Indiabulls
Power Ltd.)
TPP at Karachhana, Allahabad, UP- 2x660 = 1320 MW (M/s. Sangam Power Gen Company
Ltd.)
TPP at Bara, Allahabad, UP. -3x660=1980 MW (M/s. Prayagraj Power Gen. Company Ltd.)

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1580
TPP at Surguja, Chhattisgarh- 2x660 = 1320 MW (M/s. IFFCO Chhattisgarh Power Ltd.)
TPP at Dhenkanal, Orissa-3x350=1050 MW (M/s. GMR Kamalanga Energy Ltd.)
GMR Chhattishgarh Energy Ltd. Raipur, Chhattisgarh-2x685 MW
KSK Mahanadi Power Corporation Ltd. (U-2&5) Janjgir Champa, Chhattisgarh-2x600 MW
KSK Mahanadi Power Corporation Ltd. (U-1&6) Janjgir Champa, Chhattisgarh-2x600 MW
Thermal Powertech Corporation Ltd. Pynampuram Andhra Pradesh- 2x660 MW
KVK Neelanchal Power Pvt. Ltd Cuttak, Orissa-3x350 MW
East-Coast Energy Pvt. Ltd Srikakulam, Andhra Pradesh.-2x660 MW
Monnet Power Corporation Ltd. Malibrahmani, Orissa-2x525 MW
Hinduja National Power Corporation Ltd. Vishakhapatnam, Andhra Pradesh-2x520 MW
Corporate Power Ltd. Chandwa, Jharkhand-4x270 MW
Lanco Power Ltd. (U-3,4) Pathadi, Chhattisgarh-2x660 MW
Lalitpur Power Generation Company Ltd. Lalitpur, U.P.-3x660 MW
Lanco Vidarbha Thermal Power Ltd. Wardha, Maharashtra-2x660 MW
Lanco Babandh Power Ltd. Dhenkanal, Orissa-2x660 MW
DB Power Ltd. Vadodarha TPP Janjgir Champa Chattisgarh-2x660 MW
Athena Chhattisgarh Power Ltd. Singhitarai TPS Janjgir-Champa, Chattisgarh- 2x600 MW
Essar Power Jharkhand Ltd. Tori, Jharkhand- 2x600 MW
MB Power (MP) Ltd. Anuppur, Madhya Pradesh-2x600 MW
RKM Powergen Pvt. Ltd. Uchpinde TPP Janjgir- Champa, Chattisgarh-4x360 MW
IL & FS Tamil Nadu Power Company Ltd. Cuddalore, Tamil Nadu-2x600 MW
Meenakshi Energy Pvt. Ltd Thamminapatanam, Andhra Pradesh-Ph-1:2x 150 Ph-II 2x350
MW
SKS Power Generation (Chhattisgarh) Ltd. Binj Kote TPP Raigarh, Chhattisgarh-4x300 MW
Jindal India Thermal Power Ltd. Angul, Orissa- 2x600 MW
NCC Power Projects Nellore AP-2x660 MW
Samalkot Power Ltd. Samalkot, Andhra Pradesh-2400 MW
Torrent Energy Ltd. Dahej, Gujarat-1200 MW
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Tarapur Atomic Power Plants 3 and 4 (Maharashtra) 1000 MW

Kudankulam (Tamil Nadu) 2000 MW
Kaiga 3 and 4 (Karnataka) 440 MW
Rajasthan Atomic Power Project- Units 5 and 6 (Rawatbhata) - 440 MW, Units -7 and 8
(Rawatbhata) of 1400MWe
Prototype Fast Breeder Reactor (Kalpakkam) 500 MW.
Kakrapar Atomic Power Project-Units 3 and 4 (Kakrapar) of 1400 MWe.
6
v1581

Exemption to specified goods of the origin of Republic of Singapore, when imported into
India from Republic of Singapore :
[Notfn. No. 73/05-Cus., dt. 22.7.2005 as amended by 135/06, 33/12]
interest so to do, hereby exempts goods of the description as specified in column (3) of the Table
appended hereto and falling under the tariff item of the First Schedule to the Customs Tariff Act,
1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said Table, when
imported into India from Republic of Singapore, from the whole of duty of customs leviable
thereon which is specified in the said First Schedule, subject to the condition that the importer
proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner
of Customs, as the case may be, that the goods in respect of which the exemption under this
notification is claimed are of the origin of Republic of Singapore, in accordance with provisions
of the Rules of Origin, published in the notification of the Government of India in the Ministry
of Finance (Department of Revenue), No. 59/2005-Customs (N.T.), dated the 20th July, 2005.
2.
This notification shall come into force with effect from the 1st day of August, 2005.
Table
____________________________________________________________________________________
S. No Heading, SubDescription of goods
heading or
Tariff item
____________________________________________________________________________________
(1)
(2)
(3)
____________________________________________________________________________________
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
10029000
1003
1004
100810
10083010
100840 to 100890
250300
27160000
28012000
280130
2802
2804 (except 28042100)
2805
28100010
28112990
28121050
28153000
28251010
28252000
282530
28254000 to 282570
282590
28311020
283190
28372010
28372050
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Suphurdioxide
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods

27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
28372090
28429090
28433000
284990
2852 10 00
29011000
29012100
29012400
290129
29021100
29021900
29025000
29033100
29033919
29033920
29033930
29051990
290522
29052900
29061100
29062100
290629
29101000
29121200 to 29122990
29124100 to 29124200
29125000 to 29126000
29141200 to 29141300
291423 to 291439
29145000
29161100 to 29161400
29181400
29309010 to 29309070
300660
38062000
380690
38159000
381800
39071000
39074000
391110
391212
391239
39129010 to 39129020
39139011
4101 to 4103
41041900 to 41044900
41064000
41071900 to 41120000
41133000 to 41141000
41151000
43013000
43021990
79
80
81
82
83
84
85
86
87
88
89
90
91
47063000
47063000
47069200
49021010
49040000
70200011
84433210
84433290
84433920
84433940
84433960
84439951
84439953
to
to
to
to
49029020
49060000
70200019
84433260
v1582
All goods
Fluminates
All goods
All goods
Mercury oxide
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Fluorinated derivatives
Fluorinated derivatives
All goods
All goods
Pentanol(amyalalcohol) and isomers thereof
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Tanned or dressed, unassembled,furskinsof lamb, the following: Astrakhan,
Broad tail,Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or
Tibetan lamb (without the addition of other materials)
Chemical pulp
Chemical pulp
All goods
All goods
All goods
All goods
All goods
Teleprinters
All goods
All goods
All goods
All goods
All goods

92
93
94
95
96
97
98
99
100
101
102
103
104
84453090
84479020
84569010
84701000
84702900
84705010
84729030
84732100
84733091
84735000
84862000
84862000
84862000
105
85044029
106
107
108
109
110
111
112
113
114
115
85045090
85171110
85171190
85171210
85171810
85176210
85176290
85176910
85181000
85182900
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
85195000
85232100
85232910
85232930
85232970
85232990
85234130
85234140
85234110
85234920
85235210 to 85235290
85238020
85238030
85238060
85238090
85238090
85234060
85238090
85238090
135
136
137
138
139
140
141
142
143
144
145
146
85255040 to
85258090
85256011 to
85261000 to
85279911
85284100 to
85291021
85299020
85299090
85309000
85312000
85318000
147
148
149
150
85319000
85321000 to 85340000
85365010 to 85365090
85366910
to 84479030
to 84719000
to 84733040
to 84733099
to 85171290
to 85171890
to 85176270
to 85177090
85255090
85256099
85269190
85285900
v1583
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Direct write-on-water apparatus
Step and repeat aligners
Other apparatus for projection/drawing of circuit patterns on sensitized semi
conductor materials
Static converters for automatic data processing machines and units thereof, and
telecommunication apparatus
All goods
All goods
All goods
All goods
All goods
All goods
Telephonic or telegraphic switching apparatus
All goods
All goods
Loudspeakers, without housing, having a frequency range of 300hzto
3.4khzwith a diameter of not exceeding 50 mm, for telecommunication use, of
cone type or other than cone type
All goods
All goods
All goods
All goods
Hard disc pack, Floppy disc or diskettes
All goods (unrecorded)
All goods
All goods
Unrecorded compact disc
Video compact disc of educational nature
All goods
All goods
All goods
All goods
Other magnetic tapes for reproducing phenomena
Unrecorded CD Rom
All goods
All goods (unrecorded)
For reproducing phenomena other than sound or image, recorded in a machine
readable binary form, and capable of being manipulated or providing inter
activity to a user, by means of an automatic data processing machine
All goods
Digital still image video camera
All goods
All goods
All goods
Monitors
All goods
All goods
All goods
All goods
Flat panel display devices of a kind used in automatic data processing machines
and telecommunication apparatus
Parts of signaling or traffic control equipment
All goods
All goods
Plugs and sockets of plastic

151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
85366990
85369090
8540 40 20
85409100 to 85409900
8541
85423100 to 85423300
85423100 to 85423300
85429000
85431010
85437011
85437013
85439000
85444210
85444220
85444230
85444291
85444299
85444299
85444292
85444220
85444291
85444991
85444991
85444920
85444293
85446030
85444999
85447010 to 85447090
85452000
88022000 to 88024000
88031000 to 88033000
90109000 to 90112000
901380 to 901390
9026
90272000 to 90278090
90279020 to 90279090
90304000
90308200
903090
90314100 to 90318000
9704
v1584
Plugs and sockets of other materials

All goods
All goods
All goods
All goods
Monolithic integrated circuits and hybrid integrated circuits
Cards with single IC with optical strip
Parts of electronic integrated circuits and micro assemblies
All goods
All goods
All goods
Electronic micro-assemblies
All goods
For voltage not exceeding 80V
For voltage between 80 V and 1000V
For voltage between 80 V and 1000V
Dry core paper insulated for voltage not exceeding 80V
Dry core paper insulated for voltage not exceeding 80V
For voltage between 80V and 1000V
Conductors fitted with connectors for voltage between 80 V and 1000V
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods except exposure meter
All goods
All goods
All goods
All goods
All goods
All goods
_______________________________________________________________________________
v1585
Exemption to specified goods of the origin of Republic of Singapore, when imported into India
from Republic of Singapore:
Notfn. No. 74/05-Cus., dt. 22.7.2005, 38/06, 136/06, 49/07, 45/08, 69/09, 34/12
so to do, hereby exempts goods of the description as specified in column (3) of the Table appended
hereto and falling under the tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of
1975) as specified in the corresponding entry in column (2) of the said Table, when imported into
India from Republic of Singapore, from the whole of duty of customs leviable thereon, which is
specified in the First Schedule to the said Customs Tariff Act.
accordance with the provisions of the Rules of Origin, published in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 59/2005-Customs
(N.T.), dated the 20th July, 2005.
2.
This notification shall come into force with effect from the 1st day of August 2005.
of 1962).
Table
_________________________________________________________________________________________________
S.No.
Heading, subDescription of goods
heading or tariff item
_________________________________________________________________________________________________
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
03011100 to 03019100
0302 to 0304
03052000 to 03061900
030749
03075900
03079900
03083020
050510
05079090
05080040 to 05080090
5100010 to 5119130
05119190
05119999
13019018
16030020 to 16041900
16043100 to 16043200
16051000
16055200 to 16056900
18040000 to 18050000
19022010 to 1903090
21039040 to 21061000
25051011 to 25051019
25132010 to 25140000
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Natural sponges of animal origin
All goods other thanlac
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods

24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
25202010
252390
25249011
25249019
25249024
25249034
26011110
26011290
26012000
26070000
26140020
26151000
27011100
27131100
271490
280920
28212000
282760
283410
283620
28365000
28371100
28391100
283990
28429010
28500041
29022000
29024300
29054100
29054400
29072200
29089200
29089990
2911
29146100
29161600
29161920
291631
29173500
291739
29182910
292149
292250
29299090
29321100
29321910
29321990
29329900
29331100
29333300
29335200
29336910
29362100
29362290
29371200
29371900
293790
29381000
29399900
29411050
294120
29414000
29420011
29420012
30012010
to 25210090
to
to
to
to
to
25249012
25249021
25249029
25249099
26011210
to 26110000
to 28500050
to 29072300
to 29147010
to 29161990
to 29183010
to 29335500
to 29337200
to 29362700
to 29372200
to 29396900
to 29419040
to 29420090
to 30022029
v1586
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Agglomerated Iron ore and concentrates
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Hydroxy-3-dibenzfurancarboxylic acid
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Cefadroxil
All goods
All goods

89
90
91
92
30029010 to 30039035
30039090
30051090 to 30059090
30061010 to 30061020
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
30062000 to 30065000
30067000
30069200
31010010
32041211 to 32041299
320416
33011200 to 3301300
33011910
33011990 to 33012912
33012914 to 33013010
33013099 to 33019025
33019031 to 33019033
33019049
33019059 to 33019060
33019079 to 33021090
33059050 to 33059090
33061090
37012000 to 37023190
37023910 to 37024190
370243
37029611
37029711
370298
3703 to 3705
37071000 to 37079010
38013000 to 38019000
380290
3804
380590
38099120 to 38099200
38101010 to 38119000
38122010 to 38123030
38123090
38140010 to 38151900
38220011
38220012
38220019 to 38220090
38241000
38244010 to 38245090
38247900
38249011 to 38249037
38249090
38260000
39129090 to 39131010
40101110 to 40101990
40111090
40112090 to 40113000
40113000 to 40115010
40116100
142
143
144
145
146
147
148
149
150
151
40116200
40129010
40139010
40151900
41041100
41051000
41069100
41071100
41131000
411420
to
to
to
to
40119900
40131020
40141020
40159099
to
to
to
to
41063200
41069200
41071200
41132000
v1587
All goods
All goods
All goods
All goods other than sterile absorbable surgical or dental yarn and sterile
surgical or dental adhesion barriers whether or not absorbable
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Citronella oil,ceylontype
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than instant print film
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than fine oil
All goods
All goods
All goods
Rubber chemicals not elsewhere specified (e.g. blowing agent)
All goods
Pregnancy confirmation kit
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
New pneumatic tyres used on agricultural or forestry vehicles and
machines having rim size less than 61 cm
All goods
All goods
All goods
All goods
All goods of bovine animals
All goods
All goods
All goods of bovine animals
All goods
All goods

152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
411520
42010000
420222
420231 to 420239
420310
4206
43011000
43016000 to 43018000
43019000
43021100 to 43021940
43021990
43022000 to 43040020
440110
44013100 to 44013900
440320
440349
44039200 to 44039929
440420
440710
44072700 to 44079200
4408 to 4409
441012
44109010 to 44109030
175
176
177
178
44109090
44119221
44119321 to 44119329
4412
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
44140000
44187100
44189000
47010000
4707
48022010
48025510
48025790
48025890
4802
48026210
48041100
48044100
48045100
48045200
48053000
48063000
480840
48101310
48102200
48103100
48115110
48119099
48132000
48149000
48169090
481910
481950
482010
48204000
482090
482390
49011010
49011020
49019100
49030020
to 44185000
to 44219090
to 48024000
to 48025740
to 48025830
to 48026250
to 48043100
to 48044900
to 48052400
to 48061000
to 48101490
to 48109200
to 48119094
to 48139090
to 49019900
v1588
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Cuttings, suitable for furriers use
All goods
All goods other than that of lamb
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods sawn or chipped
All goods
All goods
All goods other than tea chest panels orshooks, packed in sets containing
at least one layer of particular board
All goods
All goods
All goods
All goods other than tea chest panels orshooks, packed in sets containing
at least one layer of particular board
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Carbonizing base paper
All goods
All goods
all goods
Unbleachedkraftpaper and paperboard weighing 225 g/sqm
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Floor coverings on a base paper or paper board, whether or not cut to size
All goods
Ingrain Paper
Carbon or similar copying papers
All goods
All goods
All goods
All goods
All goods
All goods other than gummed or adhesive paper, in strips or rolls
All goods
Pamphlets, booklets, brochures and leaflets
All goods
All goods

215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
49070030
4908
49090010
49090090 to 49119990
50030010 to 50030020
50030090
500720
52010013 to 52010020
52029900
520511
520521
52079000 to 52081190
520831
521031
521041
5701
57021000
57022010
57022020 to 57025029
57029110 to 57050090
590310 to 590320
63011000 to 63012000
63014000 to 63024010
63024020
63024030 to 63025900
63029900 to 63031200
63031900
63039200 to 63041100
63049110 to 63053200
63053900 to 63069900
63080000
63101010
640319
640359
64059000
65061010 to 65070000
66020000
670210
67029010
67029090
68022390
68022900
68029200 to 68029300
68030000
680510
68062000
680710
68109100
681490 to 681510
68159920
69010010 to 69010030
69111011 to 69120010
69120030 to 69120090
6914
700521
70099200 to 70101000
70109000 to 70111010
70111090
70112000
70134900
70139100
70159010
70169000 to 70172000
701810
70191100 to 70199090
v1589
All goods
All goods
Greetings cards
All goods
Not carded or combed
Not carded or combed
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Kelem, Schumacks
Power loom woven coir matting
All goods
All goods
All goods
All goods
All goods
Table linen of wool, hand knitted or crocheted
All goods
All goods
All goods other than of cotton
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods, other than of fur skin
All goods
All goods
Decorative plants of jute
All goods
All goods
All goods, other than those of other calcareous stone
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Glass parts ofcolourpicture tubes
All goods
All goods
All goods
All goods
All goods
All goods

280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
710239
71031011 to 71031029
71039100
710399
71049000
711319
7117
720854
721710 to 721730
722020
72210090 to 72221119
72221911
72221919
72223011 to 72223019
73084000 to 73142010
73144110
73144910
73145000 to 73151900
73158200 to 73158900
73160010 to 73182200
731829
73194010
73199000
73201019
732090
73211120 to 73211190
73219000
732290
73231000
73239200
73239410
732399
73241000
73249000
73259100 to 73259999
73261910 to 73269080
73269099
74010010
74031100
74181090
75011000
75021000
76130011
76141000
761520
78011000 to 78019100
7802
7806
328
329
330
331
80011010
80011090
8002 to 8003
8007
332
333
334
335
336
337
338
8113
8201
82021010
820291
82029910
82074010
82083000
to 82023900
to 82031000
to 82075000
to 82084000
v1590
All goods
All goods, uncut
All goods
All goods, cut
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods excluding floating structures
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than utensils and signboards
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than lead tubes, pipes and tube or pipe fittings (for
example, couplings, elbows, sleeves)
All goods
Anodes, cathodes, ingots, pigs, slabs and other primary forms of tin
All goods
All goods {other than tin plates, sheets and strips, of a thickness
exceeding 0.2mm; tin foil (whether or not printed or backed with paper,
paper board, plastics or similar backing materials), of a thickness
(excluding any backing) not exceeding 0.2 mm; tin powders and flakes;
tin tubes, pipes and tube or pipe fittings (for example, couplings, elbows,
sleeves)
All goods
All goods
All goods
Hacksaw blades
All goods
All goods
All goods

339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
82121090
83011000
83013000
83071000
83081010
84109000
84119100
84132000
84142020
84142090
84145110
84148019
84148090
84171000
841810
84183090
841840
84193100
84196000
8420
84211910
84219100
842390
84248100
84254900
84264100
84283900
842890
84313100
84314920
84322100
84335200
843780
84383010
84388040
843890
84433930
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
84433950
84439990
84453011 to
84471119 to
84479010
84481900 to
84483210 to
844849
84485110 to
84521022 to
84553000 to
84615029
84669310
84669390
846789
84690040
84690090
84729010 to
84729040
84729090
396
397
398
399
84775100
84778010
84792010
84792090
400
84795000
to 83091000
to 84119900
to
to
to
to
84145990
84148020
84149090
84172000
to 84193200
to 84212200
to 84219900
to 84314990
84453050
84471290
84482000
84483990
84485900
84523090
84559000
84729020
v1591
All goods
All goods
All goods
All goods
All goods
Parts of hydraulic turbines including regulators
All goods
All goods
All goods
Other foot-operated air pumps
All goods
All goods
All goods
All goods
All goods
Freezers, other than electrical
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Electrostatic photocopying apparatus operating by reproducing the
original image via an intermediate on to the copy
Photocopying apparatus of contact type
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than shuttles
All goods
All goods other than automatic sewing machines with electronic control
All goods
All goods
All goods
All goods other than parts of water jet cutting machines
All goods
All goods
Other typewriters, non electric
All goods
All goods
All goods other than addressing machines and address plate embossing
machines
All goods
All goods
All goods
Oil-seed crushing or grinding machinery (including for extraction and
preparation of animal and vegetable fats and oils)
All goods

401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
84797100
84798910
84807100
84818010
84818050
84818090
84822011
84829900
84835010
848410
85016440
85052000
85086000
85112010
85118000
85198100
to
to
to
to
84797900
84799090
84807900
84818049
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463
464
85211012 to 85211019
85211092
85232920
85232950
85232990
85234150
85234970
85287211 to 85287218
85287219
852910
85291022
85291029
85291091
85291092 to 85299010
854011
86040000 to 86071990
86072900
86073010
86073090 to 86079910
86079930 to 86090000
87149100 to 87149600
87164000 to 87169090
88021100 to 88021200
88026000
88039000 to 88052900
89011010 to 89080000
9001 to 9003
90031900 to 90041000
9005
90063000 to 90065100
90065310 to 90065990
90066900 to 90069900
90071090 to 90079200
9008 50 10
9008 50 30
90089000 to 90106000
90118000 to 90132000
90142000 to 90149000
901530
90158010 to 90159000
90171000 to 90189093
90189095 to 90191010
90192010 to 90211000
90212900 to 90219090
902830 to 902890
90311000
90328910 to 90329000
91021100
to 84819090
to 84822090
to 84836090
to 85113010
v1592
All goods
All goods
All goods
All goods
Expansion valves
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Other starting equipments
Dictating machines not capable of operating without an external source of
power
All goods
All goods
unrecorded
unrecorded
unrecorded for recording of sound
unrecorded
unrecorded
All goods
Other LCD television set
All goods
Other antenna for amateur radio communication equipment
Other antenna
Other parts for communication jamming equipment
All goods
All goods
All goods
All goods
Buffers for rolling stock, devices for railway
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods

465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
91039000
91051900
91091090
91099000
91131000
91144020
91149091 to 91149092
92059010 to 92099900
93062100
93070000
9401 to 9402
94059900 to 94060099
95062100 to 95063100
95069910 to 95069990
95072000
950790
96089130 to 96089990
96099010 to 96099020
9616
96180000
9701
v1593
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
All
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
goods
________________________________________________________________________________________________
v1594

Exemption to specified goods of the origin of Republic of Singapore, when imported into India
from Republic of Singapore:
[Notifn. No. 75/05-Cus., dt. 22.7.2005 as amended by 38/06, 137/06, 17/07, 49/07, 45/08, 69/
09, 35/12, 10/13].
so to do, hereby exempts goods of the description as specified in column (3) of the Table appended
hereto and falling under the tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of
1975) as specified in the corresponding entry in column (2) of the said Table, when imported into
India from Republic of Singapore, from so much of the duty of customs leviable thereon as is in
excess of 50 per cent. of the applied rate of duty:
accordance with provisions of the Rules of Origin, published in the notification of the Government
of India in the Ministry of Finance (Department of Revenue), No. 59/2005-Customs (N.T.), dated
the 20th July, 2005.
2.
This notification shall come into force with effect from the 1st day of August, 2005.
Explanation. - For the purposes of this notification, applied rate of duty means the
standard rate of duty specified in the First Schedule to the said Customs Tariff Act, 1975 in
respect of the goods specified in the said Table, read with any other notification for the time being
1962 (52 of 1962).
Table
_________________________________________________________________________________________________
S.No.
Heading, subheading or tariff item
0203
02050000
02063000 to
02091000 to
03019200 to
03019400 to
03019900
03051000
03062100 to
03062900
03071100
03071900
03072100 to
03075100
03076000
03077100
03078100
03079100
03081100
03082100
03083010
All goods
All goods
All goods
All goods
All goods
Bluefintunas (thunnusthynnus)
All goods
Fish meal fit for human consumption
All goods
Other crustaceans not frozen
All goods
Oyesterssalted , brine
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
_________________________________________________________________________________________________
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
02064900
02101900
03019300
03019500
03062500
03074120

22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
05119911
16024100
16053000
21023000
21039030
21069011
21069040
21069070
23012011
25062020
25085023
253090
28062000
28100020
28112200
28121010
28121030
28121041
28121090
2816
28170020
2819
28220010
28251020
2826
28273920
28275110
28289020
28291910
28321010
28334000
28342100
28366000
28369990
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
283719
28372020 to
28391900
28399090
28401100 to
28429020 to
28432100 to
28439011 to
28470000 to
285000
2852 10 00
28530040
29012200
29023000 to
29024400
29026000 to
290311
29031300 to
29037610 to
29038100 to
23099229 to
29042010 to
29049090
29051210
29051300 to
29051690 to
29053100
290539
29054210 to
29054900 to
to 16024900
to 16054000
to 21031000
to 21069030
to 21069099
to 23012090
to
to
to
to
28091000
28111990
28112990
28121021
to 28142000
to 28181000
to 28249000
to 28251090
to
to
to
to
to
28273940
28275990
28289050
28311010
28332990
to 28353900
to 28369200
28372040
28421000
28429090
28432900
28439020
28492090
29024200
29029040
29032900
29037800
29039210
29099990
29049070
29051610
29051700
29054300
29055900
v1595
All goods
All goods
All goods
All goods
All goods
All goods
Sugar syrup containingflavouringorcolouringmatter, not elsewhere specified.
All goods
All goods
Quartzite powder
All goods
All goods
All goods
All goods
All goods other thanSulphurdioxide
All goods except carbonyl dichloride
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Commercial ammonium carbonates and other ammonium carbonates; Lead
carbonate
All goods
All goods
All goods
Silicates and commercial silicates of potassium
All goods
All goods
All goods
All goods
All goods
All goods other than lithiumaluminiumhydride
Mercuric Chloride, Mercuricsulphate,organo-mercury compounds
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other thanLindane
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods

86
87
29061200 to 29061910
29061990
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
29071210 to
29071930
29071950
29071990
29072100
29072910 to
29089910 to
29093030 to
29102000 to
29124910 to
29124999
291300
29141990 to
29142921 to
29147020 to
29152920 to
29153300 to
29155000 to
29162000
29163200
29163990
29171110 to
29171960 to
29173300 to
29173600 to
29181110 to
29181510 to
29181990 to
29183020 to
29209010 to
2920 90 99
29211110
29211190
29212100 to
292151
29215990
29221110 to
29221990 to
292242
29224400 to
2923
29241200 to
29269000 to
292910
29302000
29304000
29309099
2931
29321200 to
293220
29332100 to
29333911 to
29333990 to
29335910 to
29337900 to
29362210
29362800 to
29371100
29372300 to
2940
294130
30041010 to
29071590
29089100
29093019
29095090
29109000
29124940
29142200
29142922
29151300
29152990
29153990
29156020
29171940
29172000
29173400
29173700
29181390
29181690
29182390
29199090
29209030
29214600
29221900
29222990
29224990
29262000
29270090
29321300
29333200
29333920
29334900
29336100
29350090
29369000
29375000
30044010
v1596
All goods
Cyclonic,cyclenicandcycloterpenicalcohol not elsewhere specified other
thanTerpineols
All goods
All goods
All goods
Xylenolsand their salts
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Esters of Phenyl Acetic Acid
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Formamidenot elsewhere specified
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Dithiocarbonates (Xanthates)
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other thanProvitamins, unmixed
All goods
All goods
All goods
All goods
All goods

150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
30044090
30045010
30049099
31010091
31051000
32011000
32030010
32041143
32041195
32041310
32041411
32041429
32041484
32041486
32041489
32041511
32041559
32041573
32041597
32041711
32050000
32061110
32061190
32061900
32064990
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
32065000
32110000
32131000
33019029
34012000
34054000
38021000
380510
380610
380700
38099900
38160000
39053000
390690
39095000
40021100
40027000
40070090
40091200
40093200
40103110
40103510
40149010
42021110
420229
42029100
42032110
44130000
480210
480254
480261
48026910
48043900
48052500
48062000
48064010
4809
481019
48102900
to 30049095
to 31010092
to
to
to
to
to
to
to
32019090
32041141
32041193
32041196
32041393
32041419
32041482
to 32041487
to
to
to
to
to
32041557
32041571
32041592
32041599
32041780
to 32064200
to 32074000
to 32129020
to32149090
to 34013012
to
to
to
to
to
to
40092200
40094100
40103390
40103999
40151100
42022190
to 42029900
to 42050090
to 48026950
to 48070090
v1597
Formulations of other vegetable alkaloids and its derivatives

All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Pearlsentpigment coated with other pearl pigment
All goods
Pigments and preparations based on cadmium and Pigments and preparations
based onhexacyanoferrates(ferrocyanidesandferricyanides)
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other thanCarbonisingbase paper
All goods
Testliner(recycled liner board) of weight exceeding 250gms/sqm.
All goods
All goods
All goods other than Carbon or similar copying paper
All goods
Other paper and paperboard of a kind used for writing, printing or other graphic
214
215
216
48109900
48114100 to 48114900
48115900 to 48116000
217
218
48120000
48149000
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
481620
4818
48192010 to
48196000
48203000
48205000
48229010
48232000 to
482370
62041100
62041300 to
62045990 to
62046911 to
62059090
62061010 to
62064000 to
62071910 to
62072200 to
62079990
62081100 to
62082200 to
62089920
241
242
243
62089990
62093000
62099090
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
62102010 to 62103090
62111100 to 62113900
62114910
62114300
62122000 to 62139090
62141010
62141020
62141090
62142010
62142020
62142030
62142090
62143000 to 62159090
640110
640212
64031200
64032011 to 64035190
64039110 to 64039990
64051000 to 64052000
64061010
64069020to 64069090
69120020
70022010
70091090
70140010
71012200
710692
48194000
48234000
62045100
62046190
62046990
62062000
62069000
62071990
62079929
62081990
62089910
v1598
purposes, of which more than 10% by weight of the totalfibrecontent

consists offibresobtained by a mechanical process.
All goods
All goods
All goods other than floor covering on a base of paper or of paper
board, whether or not cut to size
All goods
All goods other than-ingrain paper and wall paper and similar wall
coverings , consisting of paper coated or covered, on the face side,
with plaiting material, whether or not bound together in parallel
strands or woven
All goods other than carbon or similar copying papers
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Mens or Boys shirts of wool or fine animal hair
All goods
All goods
All goods
All goods
Mens or Boys night shirts and Pajamas of man- made fibers
All goods
All goods
Dressing gowns and bathrobes of silk excludingsequinnedor beaded
withchattonsand embroidered
All goods
All goods
Babies garments and clothing accessories of wool and fine animal
hair
All goods
All goods
All goods
All goods
All goods
Scarves of silk measuring 60cmsor less other than hand printed
Scarves of silk measuring 60cmsor less, hand printed
Shawls, Scarves, mufflers, mantillas, veils (exceeding 60cms) of silk
Shawls of wool
Scarves of wool
Mufflers of wool
Other items of wool other than shawls, scarves and mufflers
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods

271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
71081200
71090000
71129100
71132000
71141910
711590
73182300
73182400
73194090
73201011
73201020
732393
73239420
75022010
75062000
75072000
750890
79011100
7903
790700
81019400
81019600
810490
81059000
81082000
810890
81099000
82023100
82042000
82077010
82121010
82122011
82122020
82129000
83015000
84021100
84068100
84099949
84112200
84122910
84128011
84128019
84131191
84133030
84146000
84162000
84169000
84178010
841920
84193900
84198110
84198950
84212300
84221100
84231000
84241000
84248910
84253100
to 71081300
329
330
331
332
333
334
84254200
84261100
84261900
84264900
842699
84281011 to 84283300
to 71129920
to 71142030
to 73201012
to 73239490
to 75030010
to 79020010
to 81019990
to 81101000
to 82078000
to
to
to
to
to
84051090
84071000
84101390
84118100
84123100
to 84129090
to 84133090
to 84179000
to
to
to
to
to
to
to
to
to
84195090
84198920
84198990
84213990
84221900
84238900
84243000
84249000
84253900
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Stationary (Locomotives) engine and motors
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than pit-head winding gear; winches specially
designed for use under ground
All goods
All goods
All goods
All goods
All goods
All goods
v1599

335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
84284000
84293000
843010
84303110
84312090
843139
843143
84328010
84328090
84329090
84335300
8434
843790
84383090
84388010
84388090
84391000
84418000
84423010
84431100
8443
84439100
84439910
84439990
359
360
361
362
363
364
365
84451110 to 84451920
84451950 to 84452020
84454010
84459000 to 84471111
844720
844842
84484990
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
84515000
845290
84531000
84539010
84561000
84572010
84581911
84603910
84619000
84622910
846239
84624910
84669400
84679100
84682010
84690020
84721000
84729090
84731000
847340
84741010
84743900
84752900
84769090
84774000
84775900
84778090
84794000
84796000
84798100
84801000
84811000
to 84311090
to 84388030
to
to
to
to
84412000
84419000
84425039
84431941
to 84521019
to
to
to
to
to
to
84532000
84552200
84563000
84573090
84602990
84615021
to 84622990
to
to
to
to
to
to
84669200
84678100
84679900
84689000
84690030
84723000
to
to
to
to
84743120
84751000
84759000
84771000
to 84791000
to 84798200
to 84806000
to 84814000
v1600
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
ink jet printing machines
All goods
All goods
Serial numbering machine;Folders,Guzmnosperforators and staplers;
Other machinesfor uses ancillary to Printing
All goods
All goods
All goods
All goods
All goods
All goods
Shuttles other than those of textile weaving machines (looms) or of
their auxiliary machines of heading 8448
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Addressing machines and Address plate embossing machines
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods

398
399
400
401
402
403
404
405
84831010
84842000
8487
85011011
85015110
85016450
85049010
85059000
to 84834000
to 84849000
406
407
408
409
410
411
412
413
414
415
416
417
418
85072000
850940
85098000
85099000
85113020
85115000
85119000
85141000
85143010
85143090
85162900
85193000
85198990
to 85081900
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
85211011
85211099
85219090
85229000
85232910
85232920
85232940
85232960
85232970
85232990
85234130
85234190
85234950
85234990
85238010
85238020
85238030
85238040
85238050
85238090
85255010
85258010
85269200
85279912
85284900
85285900
85286900
85301010
85351010
853661
85369010
to 85211091
to 85219010
450
451
452
453
454
455
456
457
458
459
85369020 to 85369030
8537 to 8538
85392200 to 85392920
85392990 to 85399090
85401200 to 85404010
85406000 to 85408900
85431020 to 85433000
85437012
85437019
85437021 to 85439000
to
to
to
to
85014010
85016430
85045010
85051900
to 85111000
to 85142000
to 85159000
to 85169000
to 85232100
to 85255020
to 85279990
to 85308000
to 85364900
v1601
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Electromagnets ; chucks, clamps and similar devices; Electromagnetic lifting
heads
All goods
All goods
Floor polishers and kitchen waste disposers
All goods
All goods
All goods
All goods
All goods
Electric furnaces for melting
All goods
All goods
All goods
Transcribing machinesand Record players other than coin or disc operated
with loud speaker
All goods
All goods
All goods
All goods
All goods
For recording phenomena other than sounds
All goods
All goods
All goods
All goods
All goods
For recording sound
All goods
For recording sound
All goods
Discs with information technology software
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Other Apparatus of Heading 8536 including reversing starters for use in
circuits with rating not exceeding 60 volts
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Electric fenceenergisers
All goods
v1602
460
85451100 to 85451900
All goods
461
85459010 to 85479090
All goods
462
87139010 to 87141010
All goods
463
8715
All goods
464
90066100
All goods
465
90160010
All goods
466
90221200 to 90249000
All goods
467
90251910 to 90259000
All goods
468
90271000
All goods
469
90279010
Microtomes
470
90291010 to 90292010
All goods
471
90292030 to 90301000
All goods
472
90302000
Cathode ray oscilloscopes and cathode-rayoscillographs
473
90302000 to 90303900
All goods
474
90308400 to 90308990
All goods
475
90312000
All goods
476
90314900
Profile projector
477
90319000
All goods
478
90321010
Thermostats for refrigerating and air-conditioning machinery
479
90321090
All goods
480
90322010
Manostatsfor refrigerating and air-conditioning machinery
481
90322090 to 90328100
All goods
482
90330000
All goods
483
9101
All goods
484
91021200 to 91021900
All goods
485
91022900
All goods
486
91029910 to 91031000
All goods
487
91052100 to 91061000
All goods
488
91070000 to 91091010
All goods
489
91101200 to 91101900
All goods
490
91118000 to 91129000
All goods
491
91139010 to 91141020
All goods
492
911430
All goods
493
91149030
All goods
494
92011000 to 92051000
All goods
495
92059090
All goods
496
9503
Toys and models incorporating a motor and parts thereof
_____________________________________________________________________________________________________________________________________
v1603

Exemption to specified goods required for initial setting up of a project for generation of
power using non-conventional materials:
[Notfn. No. 81/05-Cus., dt. 8.9.2005, as amended by 116/10].
Act, 1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public
interest so to do, hereby exempts all items of machinery, including prime movers, instruments,
apparatus and appliances, control gear and transmission equipment, and auxiliary equipment
(including those required for testing and quality control) and components, required for initial
setting up of a project for generation of power using non-conventional materials, namely,
agricultural, forestry, agro-industrial, industrial, municipal and urban waste, bio waste or poultry
litter, falling under any Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of
1975), when imported into India, from so much of the duty of customs leviable thereon which is
specified in the said First Schedule as is in excess of 5% ad valorem, subject to the following
conditions,-
(i)
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 a Deputy Secretary to the Government of India in the
Ministry of Non-Conventional Energy Sources to the effect that the goods are
required for initial setting up of a project for the generation of power using
non-conventional materials, namely, agricultural, forestry, agro-industrial, industrial, municipal and urban waste, bio waste or poultry litter and the said
officer recommends the grant of this exemption;
(ii)
the importer proves to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that there
is a valid power purchase agreement between the importer and the purchaser,
for the sale and purchase of electricity generated from the non-conventional
materials, for a period of not less than ten years from the date of commissioning of the project; and
Provided that this condition shall not apply to the power generation projects
promoted by State electricity boards or corporations which are notified by the
respective State Governments as the State Transmission Utility and Licensee.
the importer furnishes an undertaking to the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case may be, that
such imported goods will be used for the purpose specified and in the event of
his failure to comply with this condition, he shall be liable to pay, in respect of
such goods as is not proved to have been so used, 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.
(iii)
v1604

Exemption to specified goods falling under Chs. 82,84,85 or 90:
[Notfn. No. 25/02-Cus., dt. 1.3.2002, as amended by Notfn. No. 57/02-Cus., dt. 13.5.2002,
Notfn. No. 28/03-Cus., dt. 1.3.2003, Notifn. No. 69/03-Cus., dt. 30.4.03, Notifn. No. 8/04Cus., dt.8.1.04, Notifn No. 71/04- Cus., dt. 9.7.2004, 23/05-Cus., dt. 1.3.2005 and 90/05Cus., dt. 13.10.2005, 22/10-Cus., dt. 27.2.2010].
In exercise of the powers conferred by sub-section(1) of section 25 of the Customs
Act,1962(52 of 1962), the Central Government, being satisfied that it is necessary in the public
interest so to do, hereby exempts the goods specified in column(2) of the Table below, and falling
under Chapters 69, 82,84,85 or 90 of the First Schedule to the Customs Tariff Act,1975(51 of
1975), when imported into India for use in the manufacture of the finished goods specified in the
corresponding column(3) of the said Table, from the whole of the duty of customs leviable
thereon which is specified in the said First Schedule.
Provided that the importer follows the procedure set out in the Customs (Import of
Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules,1996.
TABLE
_____________________________________________________________________________________________________
S.No.
(1)
1.
Description of imported goods

( 2)
UV Exposure Frame / Double sided UV Exposures
2.
High vacuum frequency adjusters; Seam sealers ;High vacuum base

plating system; Lapping machine; Crystal blank sorter; Die bonder ;
EMI/
Pick and place machine; IR Reflow ovens; Tape and Reel Packing
Systems; SMD oscillator ATE (Automatic test
equipment); SMD
Crystal ATE (Automatic test equipment); X-Ray Goniometer /Piezo
Goniometer; Slurry Saws
Description of finished goods

( 3)
PCBs; Resistors; Potentiometers

Crystals; Mounted Piezo electriccrystals; oscillators; capacitors;
RFI filters; LED indicator lamps
and display systems
3.
Automatic Pin /Lead cutting /forming/ lapping machine & parts thereof
Relays of contact rating upto 7

amperes; Capacitors; EMI/RFI
Filters; LED Indicator Lamps and
Display Systems.
4.
Transfer moulding press & parts thereof; Stamping machine; Optical

comparator; Marking/Printing/Taping/ Testing machine or any
combination thereof
Semiconductor devices;
Capacitors; PCBs; EMI/RFI
Filters; LED Indicator Lamps
and Display Systems.
5.
Wire wrapping machine/ wire wrapping tools
Relays of contact rating upto

7 amperes; PCBs; Capacitors,
EMI/RFI Filters; LED Indicator
Lamps and Display Systems.
6.
Automatic/semi automatic coil or foil or wire winding machine;

Automatic/Semi-automatic Epoxy injection /Epoxy Coating /
Encapsulating/ Micro-dispensing equipment; Automatic solder dipping
machine / Lead welding Machine; Hotmelt /Adhesives Applicator ;
Pin insertion machine; Caulking machine; Slicing machine; Polishing
Machine;
Extra High Tension/Fly Back

Transformer; Deflection yokes;
7 amperes; Resistors,
Potentiometers; Plastic Film
Capacitors; Coils; Hellipots
EMI/RFI Filters; LED Indicator
7.
Automatic/Semi automatic assembling machine
Connnectors; Relays of
v1605

(1)
( 2)
( 3)
contact rating upto 7 amperes;
Resistors; Potentiometers, EMI/
RFI Filters; LED Indicator
8.
High precision eyeletting machine with automatic mechanism for

eyelets with shank diameter less than 0.065 inch
Switch of contact rating less than

5 amperes at voltage not
exceeding 250 Volts AC or DC;
Potentiometers
9.
High precision automatic/semi automatic rivetting machine for

contact assembly with rivet shank diameter less than 0.125 inch;
Cold loading machine; Laser marking/printing machine ;Torque
gauge or meter (not exceeding 250gm -cm) ; Calibration conosoles;
Automatic inspection stations ; Histeric / Magnetic permeability tester;
Dielectric tester; De-ioners ; Flux meter for clean room; Automatic
contact welding machine

7 amperes; Capacitors;
EMI/RFI Filters; LED
Indicator Lamps and Display
Systems
10. System of alignment of SMD components(RAL system)
SMD components
11. Pick and Place machines; Automatic Assembly line including

welding, soldering, Encapsulation, Filling and Drying
Variable resistors; quartz crystals;

Mounted piezo electric crystals; PCB
assembly
12. Automatic component insertion/placement/ mounting system with

or without one or more of the following items:a) Component Sequencer
b) Control Terminal
c) Program generator
d) Jumper forming and insertion

amperes; PCB assembly
13. Automatic/semi-automatic crimping machine/hand crimping tools;

Automatic temperature controlled precision moulding press for encapsul
ation ; Automatic head tinning machine/automatic end tinning
machine; Automatic wire cutting and stripping machine,
with or without welding / twisting attachment including thermal
wire stripper; Capacitance discharge welding machine with power
supply and weld head with maximum energy setting upto 1000 watts
per second.

amperes; Resistors; Potentiometers
14. Direct and back geared miniature punch presses suitable for mounting
on assembly tables; Multislide punching and forming machine

amperes; Switches of contact
rating less than 5 amperes at
voltage not exceeding 250 Volts
AC or DC; Resistors; potentiometers
15 Capper / capping equipment & parts thereof; Carbonising / metallising

or combination machines; Machine for blending or pressing or
spraying of resistive compositions or films; Vacuum coater ; evaporator; sputtering unit ; heat aided coater for depositing various metal /
metal oxide/ photo resist films; Triple roll mills / ball mills; Machine
for board cropping, piercing, tagging or a combination thereof;
Machine for carbon track and terminal assembly; Automatic colour
coding machine with auto feeder; High precision pneumatic / hydraulic
press with variable steps and variable capacity suitable for
mounting on assembly tables; Printer for thick films ; Screen
washer; Resistor coating machines ; Markers ; Vacublast apparatus ;
Transfer systems / feed systems ; Substrate breaking machine ;
Rotary table riveting machine ; Stacking machine ; Tag closing /
tag insertion machine ; Grease applicator; Automatic/semi automatic
assembly lines for resistors and potentiometers; Slitting / cutting
machine, CNC or non CNC; Jigs and fixtures for production of resistors
Capacitors; EMI/RFI Filters; LED
Indicator Lamps and Display
Systems
v1606

(1)
( 2)
( 3)
and potentiometers; Motion control systems; Precision Injection

moulding station; Cleaning , deburring, surface finishing , polishing
and vibratory finishing equipment; Microprocessor based AC resistance
welding controllers; Microprocessor based DC high frequency resistance
welding controller; Carbon track moulding systems incorporating
compression moulding machines; Automatic rider block assembling machine
16. Automatic Spraying Equipment; Automatic clearing, Brushing, drilling,
Short Clearing, Test Equipment for elements; Automatic mixing, dosing,
resin filling equipment ; Capacitor grade roll Metalliser (Aluminium /
Zinc - Aluminium) ; Non destructive capacitor (X-Ray) Testing
Machines; Embossing and taping machines; Embossed carrier tape
forming machine; Ageing, Testing & Sorting or Impregnation machine;
Stacking or aligning or glueing machine; Ultrasonic welding machine
including plastic welder
Capacitors; EMI/RFI Filters;

LED Indicator Lamps and
Display Systems
17. Annealing Furnace; Hydraulic Press; Press Die; Blackening

Furnace for Mask; Blackening Furnace for Frame; Frame &
Clip (FC) Welder; Mask & Frame (MF) Welder; 4th Pin
Welder; Mask baking Lehr; Q Check Gauge; Mask Washing
and Drawing; Screen Matrix Screen Coating (SMSC) Machine
system; Screen Matrix (SM) Lighthouse; Screen Coating
(SC) Lighthouse; Lighthouse Lenses; Ball Mill; Aluminising
Machine Pumps; FP Machine; Maskwash & seal surface
wash system; Gas combustion equipment for Lehr (e.g.,
Burners, Flame supervision relays etc.); Mionite Parts for
Jigs; Automatic Machines for pounding; Frit leak testing
and ultrasonic vibration; Automatic loader/ unloader;
Re-circulation fans; Temperature recorders; Gun Seal
Machine; Gun and Bulb loader; Bulb Unloader; Single
Head Gun sealing Machine; Drive Gear box, Bull Gears,
Drive Chain, Drive Track, Drive Motor, Drive inverter power
rail, Current collector trolley; Rotary Vacuum pump,
Diffusion pump, Tube adapter, Vacuum Switch; Automatic
Getter Flashing Machine including unloader and transfer;
Gun Washing Machine; Spot welder; Weld checker; HV Power
Supply; HV Induction Transformer; HV DC Transformer;
CRT Sockets; Surge Absorbers; DC Power Supplies; Rotary
Test Sets; Final Performance Testers; Raster Aging Unit;
Semiautomatic Integrated Tube Component (ITC) Machine
with Camera System; Beam Scanner; Single Head Tester;
Universal CRT Tester; Landing Measurement equipment;
Color Analyser; panel surface coating equipment; bucket
elevator; belt conveyor; shuttle conveyor system; sand dryer
and accessories; screener; raw material bin and silo, cyclone
separator and dust collector; vibratory feeder; rotary
distributor; air knocker; weighing scale system and accessories;
load cells; screw feeder; raw material mixer; jaw crusher; metal
detector; magnetic separator; raw material hoists and elevators;
furnace and forehearth refractory; refractory mortar; furnace
control system and accessories; furnace reversal system;
pyrometer; furnace combustion system with burners; control
system and accessories; fuel supply metering and reversal
system; combustion and cooling air fan system; combustion
air metering and control system; natural gas LPG air mixer
system and accessories; glass level controller and accessories;
oxygen bubbling system and accessories; platinum lined
bubbler tubes; high temperature CCTV system; thermox
analyzer; oxygen sensor; glass laboratory equipment;
components of platinum & rhodium including thermocouples,
gobbing stirrer, coplaner stirrer, bowl well liner, orifice ring
CDT/Cathode Ray Tubes;

glass shells/parts of cathode
ray tubes/CDT
v1607

(1)
( 2)
( 3)
& accessories; molybdenum frame for stirrer; stirrer

mechanism and accessories; Feeder mechanism and
accessories; shear mechanism and accessories; hydraulic press,
accessories, tools and spare parts; hydraulic power unit and
accessories; press table and base and accessories; ram assembly
and accessories; gob wiper; gob spanker; air former system;
basket valve; shell transfer system; turn over system; take out
system; gob weight measuring and control system; pin sealer
and accessories; pin sealer body and base; oscillator and control
system; button sealing machine; ware auto loader and unloader
system and accessories; annealing lehr and accessories; ware
dimension control gauges and accessories; hot end gauge;
combination gauge; inside contour gauge; outside contour
gauge; periphery and out of flat gauge; metal master for
gauges; LVDT sensor; laser marking system; lap grinder
and polisher and accessories; drum grinder and polisher and
accessories; edge grinder and polisher and accessories; pad
grinder and accessories; washer and dryer system; transfer
conveyor; hydraulic power system for grinding and polishing
equipment; slurry system including tanks, agitators, pumps,
separator and accessories; process control computer with
accessories, cables and software; trolley conveyors and
hangers; mold blasting machine; mold 5-axis machining center
and tools and accessories; mold 3-axis machining center and
tools and accessories; mold surface grinder machine and tools
and accessories; mold NC lathe machine, ware 3D measuring
machine and accessories; mold plunger, shell, ring and bottom
casting; mold assembly including plunger, shell, ring, bottom
and accessories
18 Conveyorised Microprocessor controlled wet process lines;
Microprocessor controlled surface preparation machine; CNC Controlled drilling /
routing Multispindle Machines; Vacuum Hot & Cold / Multilayer Presses; PCB
cleaning equipment; Conveyerised UV Curing Equipment; Semiautomatic /
Automatic Screen Printing Machinery; Dry Film Laminators; Solder Mask Curtain
Coating Machinery; Automatic Computerised Plated through Hole Copper Plating
Plants; Conveyerised double sided Etching Machines; Conveyerised double sided
Resist Stripping Machinery; PCB Scrubbing/ Deburring Machinery; Conveyerised
double sided developer; Multi-layer Board (MLB) Desmearing Plant; Optical high
speed drilling machines; Hot Air Levelling Machines; Plating Thickness Measuring
Equipment; Bare Board Tester; Saw Cutter; Microscope Projectors; Graticule Lenses;
Filtering Units for Chemical Solutions; Pollution Control Equipment; Automatic
Optical Inspection Equipment / Inspection System; Effluent treatment modular
plant for cyanide, arsenic and other heavy metals; Electroplating/Solder Plating
equipment; Monitor for plated thickness or vapour deposited thickness/ Thickness
Tester; Coating; and bare board taster.
PCB
19. Annular Wafering / Lap cutting /Multiblade Wafering Machine; Automatic

Crystals Frequency Plating System or Automatic Vacuum Coater for frequency adjustment;
Automatic Lapping Controller; Automatic Screen Printing Machine; Automatic Vacuum
Coaters, Evaporator including Electron Beam Evaporation Systems / Sputtering Unit,
Heat aided Coaters for depositing Various Metal Films, Metal Oxide Films and Photo
Resist Films; Bevelling Equipment or Automatic Contour Generator; Blank Cleaning
and Etching System; Crystal Impedance Meter; Microprocessor Controlled Auto Temperature
Charactor Tester; Network Analyser; Silicon/ Quartz Crystals/ Wafer Lapping or Grinding
or Polishing or Abrading or Edge Profiling Machine or any combination thereof; Quartz
Crystal Slicing Machine; Vibration Testing Machine with Auto frequency Changes ; Laser
Marking or Punching Machine; Particle Counter for Monitoring dust count in clean room;
Sealing Equipment
Mounted Piezo
Electric
20. Rotary Kiln; Spray Dryer; X-Ray Fluorescence (XRF) Analyser ; High
Static Press; Inline Grinding Machine with washing system; Air Gap Cutting
Machine; Lapping and Polishing Machine; Dust level monitor/fume hood/dust
Ferrites
v1608

(1)
( 2)
( 3)
precipitator; Ovens/Furnace/Heaters including forced air or inert atmospheric

hydrogen or vacuum baking /sintering /cycling type
21. Resistance meter; Puncture Tester / voltage withstand Tester; Bump
tester ;Cross talk tester; Convergence setting jigs; Burn in / life tester;
CoronaTester; FBT Tester; Heat Distortion tester; Vibration Tester;
EHT Meter; EHT Probe; Turns counter
Extra High Tension/Fly Back

Transformer; Deflection Yoks;
Amperes; Resistors;
Potentiometers
22. Helixing / groove cutting machine; Noise meter / noise analyzer; Digital
multi meter ( 5 digits and above); High accuracy LCR bridges; Precision
Voltage and Current sources; Precision Multi Function Calibrators; High
accuracy resistance measuring apparatus; Precision dimensional measuring
apparatus; General Purpose Interface Bus (GPIB)/ IEEE 488 interface cards
for control of measuring instruments; Data acquisition systems for monitoring
and control of physical and electrical parameters; Temperature, humidity
monitoring and data logging and charting equipment; Multiplexers and
switching matrices to be used with electronic measuring equipment; Computer
controlled power supplies for use in testing; Hot and cold chamber for testing;
Thermal shock chambers; Burn in chamber for screening of components;
Temperature controlled oil bath; Partial discharge testers; Surge testing
equipment including Surge generator, computer control station and discharge
monitoring equipment; High and low frequency impedance analysers;
Potentiometers value testing machines; Viscometers; Temperature measurement,
thermocouples and profiling apparatus; Laser scribing, cutting, welding,
trimming and marking equipment; Cermet value testing machine; Wiper forming
machine; Wiper wire straightening machine; Automatic machine for inserting
lead screws into potentiometer housing; Machine for rotation of potentiometer
shaft during testing; Resistance comparator / Decade resistance standard or
decade capacitance standard; Dispenser; Centrifuge; Automatic welding or
coating or stamping machine; Carbon and /or metal or resistive composition /
cermet track writing / coating machines; Laser trimmer/laser trimming system
with handlers, tools and accessories or any combination thereof; Infra Red
radiant dryers; Cap to lead welding machines; Temperature controlled ultrasonic
solder baths; Solderability testing machine
Resistors; Potentiometers,
EMI/RFI Filters; LED
Indicator Lamps and
Display systems
23. Forming machine for manufacture of formed oil; Assembly machine;

Packing machine; Measuring and testing equipments; Stitching
machine; Winding machine; Combined Stitching machine and winding
machine; and Lead tab making machine
Electrolytic Capacitors; Formed

Foil
24. Machines for sealing or hot tin dipping or taping; Measuring and
testing equipment
Surge Absorbers, EMI/RFI

Filters; LED Indicator Lamps
and Display systems.
CD/CD-R/DVD/DVD-R
25. CD/CD-R/DVD/DVD-R manufacturing machinery or replication

lines comprising of injection moulding machines, metallisers, UV
bonding station, inspection station, printing machines (screen and
offset), mastering equipment with laster beam recorder,
electroplating equipment, stamper punch and back polishing
equipment
26. High speed precision press (400 strokes per minute or above);
and optical comparators
Electronic components
27. Histeric or permeability tester; de-ioners
Relays.
28. Handler and their accessories
PCB assemblies
29. Automatic test and inspection equipment
PCB assemblies
30. press including high speed precision press (400 strokes

per minute or better)
Connectors, resistors and

potentiometers, soft ferrites
switches, tape deck mechanism,
v1609

(1)
( 2)
( 3)
DC micromotors, loudspeakers
31. Printing including bandoleering machines; ink jet printing

machines and other printing machines
switches
Resistors, capacitors,
semiconductors, connectors, relays,
32. Automatic sorter or handler
semiconductors, connectors,
relays, switches
33. Automatic/semi-automatic winding machines
Plastic film capacitors; coils;

filters; wire wound resistors;
hellipots; wound capacitor
elements (parts of capacitors),
D.C. Micro motors
34. CNC wire cut machines
Resistors, capacitors, semiconductors, connectors, relays, switches

tape deck mechanism, DC
micromotors, Loudspeakers
35. CNC slitting/cutting machines
relays, switches,
36. Diamond pellet grinding wheel
Ferrite
37. Diamond slitting saw
Ferrite
38. Forming and taping machine or combination of both
Plastic film capacitors, switches.
39. Film/foil slitting machine
Film capacitors; Electronic

capacitor grade metallised
plastic films for Capacitors.
40. Conveyor/box ovens for curing
Capacitors
41. Cathode ray oscilloscope/ oscilloscopes; frequency

counter; spectrum analysers; AC/ DC power supplies;
LCR bridges.
Mounted piezo electric crystals
42. Ovens/furnace including forced air or inert atmospheric hydrogen

or vacuum baking/sintering/cycling type ovens
Ferrites
43. Dip tinning/soldering machine
Relay, coils
44. Sealing equipment
relays, switches
45. Insulation tester
Extra High Tension /Fly Back

Transformer, Deflection Yoke
46. Gauss meter
Deflection components, CRT

monitors/CTVs
47. X-Ray goniometer/ piezo goniometer
Crystals and oscillator, mounted

piezo electric crystals
48. Dust level monitor/fume hood/dust precipitator
relays, switches
v1610

(1)
( 2)
( 3)
49. Monitor for plated thickness or vapour deposited

thickness/thickness tester
relays, switches
50. Histeric/magnetic permeability tester
Relays
51. Pick and place, component mounting machine
PCB assemblies
52. UV exposure equipment
Capacitors
53. Conveyor furnace; box furnace; temperature conducting

equipment; insertion loss testers; spectrum analyzer; seal
lock tester; plating thickness tester; IR tester/meter; soldering
gun; LCR meters; SMD pick and place machine; IR re-flow
ovens; microscopes; luminosity test set up; power supplies;
burn and life test set up; temperature control soldering station;
auto testers; solderability testing station; N.V. goggles; high
voltage AC/DC power supply; humidity chambers; high/low
temperature chambers; environmental test station; luminar station;
ultrasonic cleaner station; automatic counting machine
EMI/RFI filters, LED indicator

lamps and display systems
54. Conveyor firing oven BTU; automatic testers; tape and reel
machine; printers/screen printers; hot air blowers; metallising
machine; ageing/testing machine; epoxy dispensing, coating,
encapsulating machine; wire wrapping machine; wire wrapping
tools; auto sawing machine with jigs and dust extract; optical
comparator; triple roll mill/ball mills; marking machine complete
with masks and accessories; auto pin; lead cutting/ forming
machine; lead welding machine; life test/burn in machine/
jigs/fixtures; resin filling equipment; auto stacker; scratch down
station; chip sorter; powder dip machine; wax impregnation
machine; wire forming machine with jigs; baking ovens; stack
to capacitance station; manual sawing machine with jigs;
soldering bench; oven; box furnace; auto lead cutting machine;
auto printer; auto resin mixer EF 60; LCR bridge; low temperature
chamber; humidity chamber; insulation resistance tester;
calibration standards
Capacitors; Electronic
capacitor grade metallised
plastic films for Capacitors
55. Electronic measuring apparatus (liquid, gases, heat, sound, light,

expansion); electronic apparatus for measuring voltage, current,
resistance/insulation resistance and other electrical quantities
Capacitor, EMI/RFI filter, LED

indicator lamps and display systems
56. Magnet system glue machine (both head A+B); one head AB
glue machine; one head single glue machine; two head glue machine
(one head single glue/one head AB glue); cone eyeleting machine;
hand dispenser single glue; hand dispenser AB glue; jigs for glue
machines; ball pet
Loud speakers
57. Precision solder paste printer; adhesive dispensing machine;

conveyor belt system; high speed chip shooter; fine pitch
placement machine; feeders; re-flow oven; auto wave soldering
machine; auto PCB loader; PCB insertion conveyor system
PCB Assemblies
58. SMT lines; core test line; electrovet oven; acoustic test
lines BTO-SW; hotbar machine; heat seal machine; pick and place
machine; solder paste printer
Mobile hand sets
59. GBM machine and accessories; crack off machine and

accessories; AVNS machines and accessories; neck cutting/
sealing/flaring machines and accessories; inspection and measuring
system and accessories; PLC systems and accessories; robotics
and accessories; hydraulic and pneumatic system and accessories
Cathode ray tubes;

Parts of cathode ray
tubes
v1611

(1)
( 2)
( 3)
60. Electron beam equipment for Plasma Display Panels (PDP); Electron
beam gun; turbo molecular vacuum pumps; dry rotary pumps;
exposure machine for PDP; developer; stripper; laminator; etcher;
screen mask cleaner; dryer and parts thereof; spray nozzles;
furnace for PDP; screen printing machine for PDP; alignment
systems; CCD camera; clean room filters; servo motors and
devices; optical inspection equipment; gas filling and sealing
machine for PDP; exhaust machine for PDP; ultrasound cleaner
for PDP; Acid pumps; rubber rollers; inverter drive; open/short
tester for PDP; laser repair machine; sandblasting machine; bonding
machine for PDP; rib grinding machine for PDP; video pattern generator;
DC power supply; bake oven; PID controllers; air compressor; rheology
meter; viscosity meter; logic analyzer for PDP
Plasma Display Panel (PDP)
61. Impulse voltage tester; megohm meter
Capacitor, capacitor grade Film
62. Magnetiser for magnets
Tape deck mechanism, DC

micromotor, loudspeakers
63. Ultrasonic plastic welding machine
PCB assemblies
64. Fuse cap soldering / Tinning machine with or without marking

facility, fuse assembly machine, sorting machine, electronic load
testing equipment, fuse element punching machine with or without
skiving facility, fuse element winding machine, auto testing/inspection
equipment with or without packing facility, ultrasonic welding machine,
marking machine for fuses, ultrasonic cleaning equipment
Glass and ceramic

cartridge fuses, blade
fuses, automotive fuses
and surface mount fuses
65. Masking Machine
Capacitor, resistor
66. Lay up station, black oxide system, cam station, copper foil tester,
copper foil thickness tester, crystal formation unit, densitometer,
digital hole check guage, digital V- score checker, electroless nickel
gold & entek line, copper recovery system, fluidised sandbath, fluke
multimeter, automatic film processor, gold plating line, desoldering/
soldering station, hydraulic depinner, immersion tin line, impedance
tester, humidity/ temperature chamber, ionic contamination tester,
distributed numerical controlled system (Im DNC)
67. Insert moulding machine, 3D co-ordinate measuring system
Relays and switches
_________________________________________________________________________________________________

Exemption to specified goods from additional duty of Customs falling under various chapters:
[Notfn. No. 21/12-Cus., dt. 17.3.2012 as amended by 29/12, 32/12]
In exercise of the powers conferred by sub-section (1) of section 25 of

the Customs Act,1962 (52 of 1962) and in supersession of the notifications of the Government of India, in the Ministry of Finance (Department of Revenue), No. 20/2006Customs, dated the 1st March, 2006, published in the Gazette of India, Extraordinary,
part II, Section 3, Sub-section (i), vide number G.S.R. 92 (E), dated the 1st March,
v1612
2006, and No. 29/2010-Customs, dated the 27th February, 2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 92
(E), dated the 27th February, 2010, except as respects things done or omitted to be done
before such supersession, the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby exempts the goods of the description specified in
column (3) of the Table below, falling within the Chapter, heading, sub-heading or
tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are
specified in the corresponding entry in column (2) of the said Table, when imported
into India, from so much of the additional duty of customs leviable thereon under subsection (5) of section 3 of the said Customs Tariff Act, as is in excess of the amount
calculated at the standard rate specified in the corresponding entry in column (4) of the
Table aforesaid:
Provided that in respect of the goods specified in S. Nos. 2, 46, 70, 87 and 98, imported on or
after the 1st day of June, 2012, the exemption contained herein shall apply if the importer, declares,(i)
the State of destination namely the State where the goods are intended to be taken
immediately after importation whether for sale or for distribution on stock transfer basis; and
(ii)
his VAT (Value Added Tax) registration number or Sales Tax registration number or
Central Sales Tax registration number, as the case may be, in the said State.;
Table
S. No.
(1)
Chapter, heading,
sub-heading or
tariff item of the
First Schedule
(2)
Any Chapter
Any Chapter
Any Chapter
Any Chapter
Any Chapter
Standard rate
(3)
(4)
All goods which are exempt from the whole of the duty of
customs leviable thereon or in case of which "Free" or "Nil"
rates of duty of customs are specified in column (4) under the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
and which are also exempt from the whole of additional duty
of customs leviable thereon under sub-section (1) of section 3
of the said Act, or on which no amount of the said additional
duties of customs is payable for any reason
All pre-packaged goods intended for retail sale in relation to
which it is required, under the provisions of the Legal Metrology
Act, 2009 (1 of 2010) or the rules made thereunder or under any
other law for the time being in force, to declare on the package
thereof the retail sale price of such article
Goods specified against S. No. 351 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
Goods specified in item (B) against S. No. 386 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:
Provided that the exemption under this notification shall be subject
to the conditions, if any, specified in item (B) against S. No. 386
of the Table annexed to the said notification No.12/2012-Customs,
dated the 17th March, 2012
Goods specified against S. No. 431 of the Table annexed to the
notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 12/2012-Customs, dated the 17th
Nil
Nil
Nil
Nil
Nil
v1613
________________________________________________________________________________________________
Any Chapter
Any Chapter
Any Chapter
Any Chapter
10
Any Chapter
11
12
Any Chapter
Any Chapter
13
Any Chapter
14
Any Chapter
15
2, 3, 0407, 5
16
17
18
19
20
0401
0403, 0406 10 00
0511
0602, 0603
7, 8
March, 2012:
to the conditions, if any, specified against S. No. 431 of the Table
annexed to the notification No. 12/2012-Customs, dated the 17th
March, 2012:
Provided further that nothing contained in this entry shall apply
on goods imported on or after 1st day of April, 2013
of Revenue), No. 12/2012-Customs, dated 17th March, 2012:
Provided that the exemption under this notification shall be
subject to the conditions, if any specified against S.No. 438
of the Table annexed to the said notification No. 12/2012-Customs,
dated the 17th March 2012
March, 2012:
Provided that the exemption available under this notification
shall be subject to the conditions, if any, specified in respect of
such goods under notification No. No. 12/2012-Customs, dated
the 17th March, 2012
of Revenue), No. 12/2012-Customs, dated 17th March, 2012:
subject to the conditions, if any specified against S. No. 440
of the table annexed to the said notification No. 12/2012-Customs,
the dated 17th March.2012
Goods specified against S. No 496 of the Table annexed to the
March, 2012:
shall be subject to the conditions, if any specified in respect of
such goods under said notification No. 12/2012-Customs, dated
the 17th March, 2012
All goods which are exempt under the notification of the
of Revenue), No.104/2010-Customs, dated the 1st October,
2010 [G.S.R.805(E) dated the 1st October,2010]:
Provided that the exemption available under this notification shall be
subject to the conditions, if any specified in respect of such
goods under said notification No. 104/2010-Customs, dated
the 1st October, 2010
Aid and implements used by handicapped persons
All goods specified in the First Schedule to the Additional
Duty of Excise (Goods of Special Importance) Act, 1957
(58 of 1957)
Parts of DVD Drive or DVD Writer, Combo Drives,
CD-ROM Drives
All items of machinery including prime movers, instruments,
apparatus and appliances, control gear and transmission
equipment and auxiliary equipment (including those required
for testing and quality control) and components required for
setting up of a solar power generation project or facility
Meat, fish, prawn and other aquatic products when not cured
or frozen; poultry, eggs and livestock and animal hair
Fresh milk and pasteurized milk
Curd, Lassi, butter milk and separated milk
Semen including frozen semen
Fresh plants, saplings and fresh flowers
Fresh vegetables and fruits
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
v1614

21
22
23
24
25
26
27
28
29
30
31
32
33
0703 20 00,
0910 10
0713, 1001, 1006
0801
080119 10
10
1101 00 00,
1102 00 00
1209
1301 90 99
1404 90 40
1507 to 1515
1701 13 10,
1701 14 10
1905
2106 90 99
34
2201 90 90,
2202 90 90
35
23
36
37
25 01 0010
26
38
39
40
2613 10 00
2616
26
41
27
42
27
43
44
45
46
47
27
2707
27 or 4402
30
3002 90 10,
3002 10
31 or any
other Chapter
3101
33
3906 90 90
48
49
50
51
52
53
54
55
56
57
3915
3926 40 11,
3926 40 19,
7018 10 00
4014 10, 3006 60
4401 10
4403
4701 to 4706
Garlic and ginger
Nil
Paddy, rice, wheat and pulses

Coconut in shell and separated kernel of coconut
Tender green coconut
Coarse grains other than paddy, rice and wheat
Flour Atta, Maida, Besan and Suji
Nil
Nil
Nil
Nil
Nil
All seeds other than oil seeds

Lac
Betel leaves
Edible grade vegetable oils and their edible grade fractions
Gur and Jaggeri
Nil
Nil
Nil
Nil
Nil
Bread (branded and unbranded)

Papad and Vadi
Nil
Nil
Water other than(i) aerated, mineral, distilled, medicinal, ionic, battery,

demineralised water, and
(ii) water sold in sealed container
Aquatic feed, poultry feed and cattle feed including grass,
hay and straw, supplement and husk of pulses, concentrates
and additives, wheat bran and de-oiled cake
Common salt (Processed or un-processed)
Copper dross, copper residues, copper oxide mill scale, brass
dross and zinc ash
All goods
Gold concentrate
Gold ores and concentrates for use in the manufacture of gold:
shall be subject to the conditions, if any, specified in respect
of such goods under S.No. 116 of the notification No.
12/2012-Customs, dated the 17th March, 2012
Petroleum crude, kerosene for Public distribution scheme,
liquefied petroleum gas for domestic household consumers,
petrol, diesel, coal, coke and petroleum gases and fuels
(a) Compressed natural gas for use in the transport sector.
(b) Electrical energy
Items covered under Public distribution system, (except kerosene)
Carbon black feed stock
Charcoal
Patent and proprietary medicines
Human blood and blood plasma
Nil
Nil
Nil
Nil
Nil.
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Fertilizers and all inputs and raw materials for manufacture

of fertilizers
Organic manure
Kumkum, bindi alta and sindur
(Department of Revenue), No. 12/2012-Customs, dated the
17th March, 2012:
shall be subject to the conditions, if any, specified in respect
of such goods under the said notification No. 12/2012-Customs,
Plastic waste
All bangles except those made of precious metals
Nil
Nil
Nil
Condoms and contraceptives

Firewood except casurina and eucalyptus timber
All goods
All goods for manufacture of newsprint
Nil
Nil
Nil
Nil
Nil
Nil
Nil

58
59
60
61
4707
4707 90 00
4801
4810
62
63
64
65
66
67
4901, 4902,
4903 or 4904
4911
5001 00 00, 5002
5004, 5005, 5006
5101
55020010
68
5603 11 00
69
54, 55,
5608 11
61 (excluding
6117 90 00),
62 (excluding
63
68
6815
6913 90 00
6914 90 00
7001 00 10
71 (except 7113)
7113
70
71
72
73
74
75
76
77
78
79
80
81
72251100,
72261100
7404
8201
82
83
84
84
84
8443 99
85
8471 70 or
8473 30 or
8523
v1615
Paper waste
Wastepaper and paper scrap
All goods
Light weight coated paper weighing upto 70 g/m2, imported
by actual users for printing of magazines
Books, periodicals and journals including maps, charts and globes
Nil
Nil
Nil
Nil
Religious pictures not for use as calendars

Silk worm laying; cocoon and raw silk
Cotton and silk yarn in hank and cone
Raw wool
Acetate rayon tow required for the manufacture of cigarette filter rod:
Provided that the importer follows the procedure set out in the Customs
(Import of Goods at Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules, 1996.
17th March, 2012:
Provided that the exemption available under this notification shall
be subject to the conditions, if any, specified in respect of such
goods under notification No. 12/2012-Customs, dated the
17th March, 2012
Fishnet, fishnet fabrics and fish seeds, prawn or shrimp seeds
Nil
Nil
Nil
Nil
Nil
All goods
Nil
National flag
Earthen pot
Slate and slate pencils.
Idols made of clay
Clay lamps
Scrap glass or scrap glass bottles
All goods other than Articles of jewellery
Articles of jewellery
Cold rolled sheets of grain- oriented silicon-electrical steel
other than seconds and defectives
Brass scrap
Manually operated or animal driven agricultural implements,
their spare parts, components and accessories
Geothermal ground source heat pumps
Goods specified against S. No. 394 of the Table annexed to
the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 12/2012-Customs, dated
the 17th March, 2012:
shall be subject to the conditions, specified in respect of such
goods under the said notification No. 12/2012-Customs,
of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption available under this notification shall
be subject to the conditions, if any specified in respect of such
goods under said notification No. 12/2012-Customs, dated the
17th March, 2012
The following goods, namely:(a) microprocessor for computer, other than motherboards;
(b) floppy disc drive;
(c) hard disc drive;
(d) CD-ROM Drive;
(e) DVD Drive or DVD Writer;
(f) Flash memory;
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
1% ad
valorem
Nil
Nil
Nil
Nil
Nil
Nil
Nil
86
85 or any
other Chapter
87
88
8517 12
8523
89
90
8542
8541 40 20
91
8802 (except
8802 60 00)
92
93
8908 00 00
90 or any
other Chapter
94
90 or any
other Chapter
95
96
97
98
99
9018, 9019,
9020, 9021
or 9022
8901
8905 10 00
9101, 9102
9801
100
9801
101
9801
(g) Combo drive:

subject to condition No. 5 annexed to the notification No.
12/2012-Customs, dated the 17th March, 2012
notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 12/2012-Customs,
dated the 17th March, 2012:
subject to the conditions, if any, specified against S. No. 429
of the Table annexed to the notification No. 12/2012-Customs,
All goods
Information technology software, other than that on floppy
disc or cartridge tape
Electronic integrated circuits
Light emitting diodes (electroluminescent) imported for
manufacture of LED lights or fixtures and LED lamps:
subject to the Condition No. 5 specified in the Annexure to the
notification No. 12/2012-Customs, dated the 17th March, 2012
Government of India in the Ministry of Finance (Department of
Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
shall be subject to the conditions, if any specified in respect of
such goods under said notification No. 12/2012-Customs, dated
the 17th March, 2012.
All goods
Goods specified at S. No. 474 of the Table annexed to the
17th March, 2012:
to the conditions, if any, specified in respect of such goods against
S. No. 474 of the Table annexed to the notification No.
12/2012-Customs, dated the 17th March, 2012.
Goods specified at S. Nos. 475, 476 and 477 of the notification
of the Government of India in the Ministry of Finance
17th March, 2012:
subject to the conditions, if any, specified against S. Nos.
475, 476 and 477 respectively of the Table annexed to the
said notification No. 12/2012-Customs, dated the 17th March,
2012.
Goods required for medical, surgical dental or veterinary use
All goods
All goods
All goods
Goods specified against S. No. 508 of the Table annexed to
the notification of the Government of India in the Ministry of
dated the 17th March, 2012:
subject to the conditions, if any, specified under S. No.
508 of the Table annexed to the notification No. 12/2012Customs, dated the 17th March, 2012.
Goods for the project specified against S. No. 39 of the
Finance (Department of Revenue), No. 42/96-Customs, dated
the 23rd July, 1996 [G .S.R. 294(E), dated the 23rd July, 1996]
v1616
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
102
9803 00 00

dated the 17th March, 2012.
All goods
v1617
Nil
___________________________________________________________________________________________________________________________________
2.
The exemption contained in S. No. 1 of the Table shall not apply to goods in respect of
which an exemption from the duty leviable under the said First Schedule is claimed based on
the country of origin of such goods.
Exemption to goods falling under various chapters:
[Notification No. 107/2008-Cus., dt. 6.10.2008.]
interest so to do, hereby exempts the goods of the description specified in column (3) of the
Table hereto annexed and falling under the Chapter, Heading, Sub-heading or Tariff item of the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and specified in the corresponding
entry in column (2) of the said Table, from so much of that portion of the applied rate of duty of
customs leviable as is specified in the corresponding entry in column (4) of the said Table, when
imported into the Republic of India from a country listed in APPENDIX to this notification;
which the benefit of this exemption is claimed are of the origin of the country listed in the
APPENDIX in accordance with the Rules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA), 2006, published in the notification of the Government of India in the Ministry of Finance (Department Revenue) No 75-Customs, (NT) dated
the 30th June,2006.
Explanation.- For the purposes of this notification, applied rate of duty means the
standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
with respect to the goods specified in the said Table, read with any other notification for the time
being in force, issued in respect of such goods under sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962).
Table
______________________________________________________________________________________________________________
S.No Chapter, heading,
sub-heading or
(percentage of appliedof
tariff item
rate of duty)
the First Schedule
______________________________________________________________________________________________________________
(1) (2)
(3)
(4)
______________________________________________________________________________________________________________
1
0207 34 00
All Goods
50%
2
0302 69 10
All Goods
75%
3
0303 79 10
All Goods
75%
v1618

4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
0303 79 30
0303 79 60
0303 79 80
0304 29 10
0306 13 20
0711 40 00
0711 51 00
0711 90
0712 20 00
0712 31 00
0804 10
0804 30 00
0907
0908 10
0908 20 00
1512 21 00
1701 11
1701 12 00
1701 91 00
1701 99
2002 90 00
2008 60 00
2008 91 00
2008 99
2009 50 00
2309 90
3003 90 11
3004 10
3004 20
3204 11
3204 12
3204 13
3204 14
3204 16
3204 17
3204 19
3206 49
3301 19 10
3301
3303 00
3304 10 00
3304 20 00
3304 30 00
3304 91
3304 99
3305 10
3305 90
3306 10
3307 10
3307 30
3307 41 00
3307 90
3401 11
3401 19
All Goods
All Goods
Croacker
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Tomato concentrate
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Pigments
All Goods
Red Oxide
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Hair oils
All Goods
All Goods
All Goods
All Goods
All Goods
75%
75%
75%
75%
75%
50%
50%
50%
50%
50%
50%
100%
100%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
100%
75%
50%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
100%
100%
100%
50%
75%
75%
75%
75%
75%
75%
75%
v1619

58
59
60
61
62
63
64
3505 10
3812 20
3915 10 00
3915 20 00
3915 30
3915 90
3917
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
3917 21
3917 22 00
3917 23
3917 29
3917 31 00
3917 32 10
3917 33 00
3917 39
3917 40 00
3918 10
3918 90
3919 10 00
3919 90
3920 10
3920 20
3920 30
3920 43 00
3920 49 00
3920 51
3920 59
3920 61
3920 62
3920 63
3920 69
3920 71
3920 73
3920 79
3920 91
3920 92
3920 93
3920 94
3920 99
3921 11 00
3921 12 00
3921 13
3921 14 00
3921 19 00
3921 90
3922 10 00
3922 20 00
3922 90 00
3923 10
3923 21 00
3923 29
3923 30
3923 40 00
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Artificial guts (sausage castings) of hardened
protein or of cellulosic materials.
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
75%
50%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
50%
50%
75%
75%
75%
75%
75%
75%
50%
75%
75%
75%
75%
75%
75%
50%
50%
50%
75%
75%
75%
75%
75%
v1620

111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
3923 50
3923 90
3924 10
3924 90
3925 10 00
3925 20 00
3925 30 00
3925 90
3926 10
3926 20
3926 30
3926 40
3926 90
4003 00 00
4004 00 00
4005 10 00
4005 20
4005 99
4006 10 00
4006 90
4007 00
4008 11
4008 19
4008 21
4008 29
4012 90
4016 10 00
4016 92 00
4016 93
4016 95
4016 99
4017 00
4808 10 00
4809 90 00
4811 10 00
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
4811 41 00
4811 49 00
4817 10 00
4817 20 00
4817 30
4821 90
4901
5001 00 00
5002 00
5003 00
5004 00
5005 00
5006 00
5007 10 00
5007 90 00
6101 90
6102 10 00
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Bangles, beads of plastic and imitation jewellery
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All goods other than other than floor coverings
on a base of paper or of paperboard, whether
or not cut to size
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
50%
50%
50%
50%
50%
75%
75%
75%
75%
75%
75%
75%
50%
50%
50%
75%
75%
50%
50%
75%
50%
50%
50%
50%
50%
50%
50%
50%
75%
50%
50%
50%
50%
50%
50%
50%
50%
75%
75%
v1621

163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
6102 90
6103 10
6103 29
6103 31 00
6103 39
6103 41 00
6103 49
6104 19
6104 29
6104 31 00
6104 39
6104 61 00
6104 69
6106 90
6107 19
6107 29
6108 19
6110 11
6111 90
6114 90
6115 94 00
6203 29 00
6204 21 00
6205 90
6211 39 00
6211 41 00
6213 90
6401 10
6401 92
6401 99
6402 12
6402 19
6402 99
196
197
198
199
6402 91
6403 12 00
6403 19
6403 91 or 6403 99
200
201
202
203
204
205
206
207
208
209
6403 40 00
6404 11
6404 19
6405 20 00
6405 90 00
6802 21
6810 11 10
6901 00
7010 10 00
7013 28 00
or 7013 37 00
7213 10
7213 20
7213 91
210
211
212
All Goods
All Goods of wool or fine animal hair
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Of silk or silk waste
All Goods
All Goods
All Goods
All Goods
All Goods
Other footwear, incorporating a protective
metal toe-cap
All Goods
All Goods
All Goods
Footwear made on a base platform of wood,p
not having an inner sole or protective metal
toe-cap
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Bricks/blocks/tiles
All Goods
All Goods
All Goods
All Goods
All Goods
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
100%
75%
75%
75%
75%
75%
75%
75%
100%
75%
100%
50%
50%
75%
50%
50%
50%
50%
50%
v1622

213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
7213 99
7214 10
7214 20
7214 30 00
7214 91
7217 20
7315 82 00
7318 14 00
7318 19 00
7403 11 00
7403 12 00
7403 13 00
7407 10
7408 11
7408 19
7608 10 00
8414 30 00
8414 51
8418 21 00
8428 10
8450 11 00
8501 10
8501 20 00
8501 40 10
8501 52
238
239
240
241
8504 40
8504 90
8509 40
8516 10 00
242
243
244
245
246
247
248
249
250
251
252
253
8516 29 00
8516 40 00
8516 60 00
8528 71 00 or
8528 72
8536 20
8536 30 00
8537 10 00
8537 20 00
8539 29
8539 31
8544 11
8544 19
254
255
256
257
258
259
8544 20
8544 49
9028 30
9030 33
9404 21
9603 10 00
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Micro and AC Motor
All Goods
All Goods
Electric Motor 1 HP to 10 HP - AC - excluding
special types
All Goods
All Goods
All Goods
Storage water heaters/geysers upto 100 litres
capacity/ upto 3 KW
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Insulated plastic and rubber Wires domestic types
All Goods
All goods for voltage not exceeding 80V
All Goods
All Goods
All Goods
Hill grass/broom
50%
50%
50%
50%
50%
50%
75%
75%
75%
50%
50%
50%
50%
50%
50%
50%
50%
75%
50%
50%
50%
50%
50%
50%
50%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
75%
GENERAL EXEMPTION NO. 173&174
S. No. Country
(1) (2)
1.
2.
Kingdom of Bhutan
3.
4.
Nepal
v1623
APPENDIX

Exemption to goods falling within First Schedule:
[Notification No. 102/2007-Customs, dt. 14.9.2007 as amended by 93/08.]
interest so to do, hereby exempts the goods falling within the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975), when imported into India for subsequent sale, from the whole of
the additional duty of customs leviable thereon under sub-section (5) of section 3 of the said
Customs Tariff Act (hereinafter referred to as the said additional duty).
2. The exemption contained in this notification shall be given effect if the following conditions
are fulfilled:
(a)
(b)
(c)
(d)
(e)
the importer of the said goods shall pay all duties, including the said additional
duty of customs leviable thereon, as applicable, at the time of importation of
the goods;
the importer, while issuing the invoice for sale of the said goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no
credit of the additional duty of customs levied under sub-section (5) of section
3 of the Customs Tariff Act, 1975 shall be admissible;
the importer shall file a claim for refund of the said additional duty of customs
paid on the imported goods with the jurisdictional customs officer before the
expiry of one year from the date of payment of the said additional duty of
Customs.
the importer shall pay on sale of the said goods, appropriate sales tax or value
added tax, as the case may be;
the importer shall, inter alia, provide copies of the following documents
alongwith the refund claim:
(i)
(ii)
(iii)
document evidencing payment of the said additional duty;

invoices of sale of the imported goods in respect of which refund of
the said additional duty is claimed;
documents evidencing payment of appropriate sales tax or value added
tax, as the case may be, by the importer, on sale of such imported
goods.
3.
The jurisdictional customs officer shall sanction the refund on satisfying himself that
the conditions referred to in para 2 above, are fulfilled.
v1624
[Notfn. No. 57/09-Cus., dt. 30.5.2009 as amended by 121/11]

appended hereto and falling under the Heading, Sub-heading or Tariff Item of the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column
(2) of the said Table, when imported into India from the countries as mentioned in Appendix I,
from so much of that portion of the applied rate of duty of customs leviable thereon as is specified in the corresponding entry in column (4) of the said Table:
which the benefit of this exemption is claimed are of the origin of the countries as mentioned in
Appendix I, in accordance with provisions of the Customs Tariff (Determination of Origin of
Goods under the Preferential Trade Agreement between the Governments of MERCOSUR Member States comprising the Argentine Republic, the Federative Republic of Brazil, the Republic of
Paraguay and the Republica Oriental del Uruguay and the Republic of India) Rules, 2009, published in the notification of the Government of India in the Ministry of Finance (Department of
Revenue), No. 56/2009-Customs (N.T.), dated the 30th of May, 2009.
Provided further that for the goods specified in the entry at Sl No 14 of the table, the exemption
shall apply only for goods imported from Paraguay for a Tariff Rate Quota not exceeding 30,000
metric tonne per year.
of 1962).
Table
________________________________________________________________________________________________
Sl
Heading,
Description
Extent of tariff concessions (per
No.
Sub-heading
centage of the applied rate of
or Tariff Item
duty)
________________________________________________________________________________________________
(1)
(2)
(3)
(4)
________________________________________________________________________________________________
1
1041010
All Goods
10%
2
2031200
All Goods
10%
3
2031900
All Goods
10%
4
2032100
All Goods
10%
5
2032200
All Goods
10%
6
2032900
All Goods
10%
7
2062100
All Goods
10%
8
2062200
All Goods
10%
9
2101100
All Goods
10%
10
2101200
All Goods
10%
11
2101900
Other Meat of Swine,Sltd,In Brine,Drd/
10%
Smkd Excld.Ham
12
03011100
All Goods
10%
and
03011900
13
15050010
All Goods
10%
14
15071000
All Goods
10%

15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
22072000
28182010
28183000
28241010
28332210
28332290
28332910
28491000
28500010
28500020
28500030
28500041
28500049
28500050
29041010
29041020
29041030
29041040
29053990
29054300
29094900
29141300
29144000
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
29173200
29181400
29181510
29181520
29181530
29181540
29181550
29181590
29224210
29232010
29232090
29291020
29329900
29362920
32011000
32041211
32041212
32041213
32041214
32041215
32041216
32041217
32041218
32041219
32041221
32041222
32041223
32041224
32041225
32041229
32041231
32041232
32041239
32041241
32041242
32041243
32041244
32041245
32041246
32041247
32041248
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Other ( 2-Metil-2,4-Pentanodiol (Hexilenoglicol)
All Goods
All Goods
All Goods
4-Hydroxy-4-Methyl Pentan-2-One
(Diiacetone-Alcohols)
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Glutamic Salts
All Goods
All Goods
All Goods
Other (Glycerol Formal)
Niacinamide or niacin
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1625
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%

79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
32041251
32041252
32041253
32041254
32041255
32041259
32041261
32041262
32041263
32041264
32041265
32041266
32041267
32041268
32041269
32041291
32041292
32041293
32041294
32041295
32041299
32041411
32041419
32041421
32041429
32041431
32041439
32041440
32041450
32041460
32041470
32041481
32041482
32041483
32041484
32041485
32041486
32041487
32041488
32041489
32041490
32061190
32064910
32064920
32064930
32064940
32064990
34051000
38051020
38059090
38061010
38061090
38062000
38063000
38069010
38069090
38089210
38089400
137
138
139
140
141
142
40082120
41021010
41021020
41021030
41012010
41012020
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Pine Oil
All Goods
All Goods
Salts Of Rosin, Of Resin Acids
All Goods
Run Gums
All Goods
Maneb
Disinfectants (Based In 2-(Tiocianometiltio
Benzotiazol)
For resoling or repairing or retreading rubber tyres.
All Goods
All Goods
All Goods
All Goods
All Goods
v1626
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
100%
100%
100%
100%
100%
v1627

143
144
145
146
147
148
149
150
151
152
153
154
155
156
41012090
41015010
41015020
41015090
41019010
41019020
41019090
41041100
41041900
41044100
41044900
41051000
41053000
41062100
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
41062200
41071100
41071200
41071900
41079100
41079200
41079900
41120000
41131000
41141000
41142010
41142020
41151000
41152010
41152090
42021110
42021120
42021130
42021140
42021150
42021170
42021190
42031010
42050020
42050090
182
183
43021920
43021990
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
48191010
48192020
48196000
48201010
48201020
48202000
48211020
50020010
50020020
50020030
51012100
51011100
51011900
51012900
51021110
51021190
51052910
51052990
52042010
52042020
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
In the wet State (Melding wet)
All Goods
In The Wet State (Including Wet Blue),
Vgtbl Tanned
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods other than goods of a kind used
in machinery or mechanical appliances for
other technical uses.
Whole Skin, Without Head, Not Assembled Of Lamb
Hides and Skin of other animals with hair on ,
tanned or dressed other than lamb
Boxes of Corrugated Pater and Paper Board
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
100%
100%
100%
100%
100%
100%
100%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
10%
10%
20%
10%
10%
10%
10%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%

204
205
206
207
208
209
210
211
212
213
214
215
216
52042030
52042040
52042090
52051310
52051390
52052110
52052120
52052130
52052190
52052210
52052220
52052290
52052310
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
52052390
52053110
52053120
52053130
52053190
52053210
52053220
52053290
52064300
52071000
52079000
52081290
52081390
52081990
64034000
64051000
64052000
64059000
64069910
64069920
68132010
68132090
69079010
69101000
69120010
70010010
70023100
70060000
70080010
70080020
70080090
70111020
70111090
70112000
702000
252
253
254
255
256
70189010
70189090
70189010
70189090
70161000
257
258
259
260
261
262
263
264
70169000
70179090
70182000
73030010
73030020
73030030
73030090
73045930
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Cotton Yarn, Containing 85 % Of More
Of Weight Of Cotton-Crude
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Brake Linings And Pads
Asbestos Friction Materials
All Goods
Of Porcelain
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
BULBS OF A DIAMETER OF < OR = 90mm
All Goods
For Cathode - Ray Tubes
Glass Inners For Vacuum Flasks Or
For Other Vacuum Vessels
Glass Statues
Other
Glass Statues
Other
Glass Cubes and other Glass smallwares,
whether or not on a backing, for mosaics or
similar decorative purposes
Other
Other
Glass microspheres not exceeding 1 mm in diameter
All Goods
All Goods
All Goods
All Goods
Up to 229 mm outer diameter
v1628
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%

265
266
267
268
269
270
271
272
273
274
275
276
73063010
73063090
73090010
73182200
73182400
73101020
73202000
73209010
73209020
73211110
73211120
73211190
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
76042100
76151910
76151920
76151930
76151940
82119100
82119200
82130000
83021010
83021020
83021090
83099010
83100010
83100090
84129090
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
84133020
84133090
84136010
84136090
84139110
84139120
84139130
84139140
84139190
84151010
84151090
84152090
84158190
84158290
84158310
84158390
84181010
309
310
311
312
313
314
315
316
84181090
84182100
84183010
84183090
84184010
84184090
84185000
84186100
317
318
319
320
321
322
323
324
325
84186950
84186990
84229010
84335200
84336010
84336020
84378010
84371000
84501100
Of iron
Other
All Goods
All Goods
All Goods
Trunks and cases
All Goods
All Goods
All Goods
All Goods
Other stoves other than those for solid fuel
Other cooking appliances and plate warmers
other than for solid fuel
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Other parts of machinery
of headings 8412.21 or 8412.31
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Commercial Type - Combined Refrigerators Freezers Fitted with Separate External Doors
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Compressions type units whose condensers
are heat exchangers
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1629
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%

326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
84512100
84521011
84521012
84521019
84521021
84521022
84521029
84523010
84523090
84529010
84591000
84596910
84596920
84596930
84596940
84596990
84612019
84622910
84622920
84622930
84622990
84629990
84639090
84669400
84713090
84716029
84716090
84719000
84733099
84743200
84743900
84791000
84798999
84811000
84812000
84818049
84818090
84819090
84821020
84821030
84821090
84822011
84822012
84822013
84822090
84823000
84824000
84825011
84825012
84825013
84825021
84825022
84825023
84828000
84829119
84829130
84829900
84833000
84841010
84842000
85011020
85013310
85014090
85015210
85015310
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Automatic bank surveillance terminals
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Plastic Tap, Pressure Register
Water Entrance Valves
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Rollers (Cylindrical Rollers)
All Goods
All Goods
All Goods
All Goods
AC Motor (Synchronous)
All Goods
Other (Fractional Power Motor)
All Goods
All Goods
v1630
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
100%
100%
100%
100%
100%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%

391
392
393
394
395
396
397
85044010
85044021
85044029
85044030
85044040
85044090
85079090
398
85086000
399
400
401
402
403
8517 62 90
85176230
85176990
85177090
85365090
404
405
406
407
408
409
85366110
85366190
85366910
85366990
85371000
844331
410
411
412
413
414
8443 99 10
8443 99 20
8443 99 30
8443 99 40
90189022
415
416
90189092
90258010
417
90258020
418
90258030
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
90258090
90259000
90278090
90291090
90303310
90303320
90303330
90303340
90303350
90303390
90308990
90321090
90322010
90322090
94014000
94016100
94016900
94017900
94018000
94019000
94021090
94029010
94029020
94029090
94032010
94034000
94035010
94035090
94036000
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Parts Of Storage Batteries (Plastic
Recipients And Lids)
Vacuum Cleaners, Including Dry,
And Wet Vacuum Cleaners
Telephonic Or Telegraphic Switching Apparatus
Modems (Modulators -Demodulators)
All Goods
Other Apparatus Parts
Other (Obs.: Only For 1- Switches;
2 -Rotative Switches)
All Goods
All Goods
Of Plastic (Only For Fuse Holders)
Of Other Materials (Only For Fuse Holders)
All Goods
Operating By Reproducing The Original Image Via
Na Intermediate Onto The Copy (Indirect Process)
All Goods
All Goods
All Goods
OTHER
Knives, Scissors And Blades (ElectroSurgical Knife-Bistoury)
Baby Incubators
Hydrometers And Similar Floating Instruments
(Only For: Digital Measurements Instruments)
Barometers, Not Combined With Other Instruments
(Only For: Digital Measurements Instruments)
Lactometer (Only For: Digital Measurements
Instruments)
All Goods
All Goods
All Goods
All Goods
Ammeters, Volt Meters And Watt Meters
Other Spectrum Resistance Meters
Capacitance Meter
Frequency Measuring Apparatus
Mega Meters
Other
All Goods
All Goods
All Goods
All Goods
All Goods
Other Seats With Wooden Frames Upholstered
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1631
20%
20%
20%
20%
20%
20%
20%
20%
100%
100%
100%
100%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
v1632
448
94038100
Furniture of wicker work or bamboo
20%
449
94038900
All Goods
20%
450
94039000
All Goods
20%
________________________________________________________________________________________________
2.
This notification shall come into effect on the 1st of June, 2009.
Sl. No.
(1)
1
2
3
4
Country
(2)
Argentina
Brazil
Paraguay
Uruguay
Appendix I
v1633

[Notifn. No.151/09-Cus., dt. 31.12.2009 as amended by 122/11].
appended hereto and falling under the Chapter, Heading, Sub-heading or tariff item of the First
column (2) of the said Table, when imported into India from the Republic of Korea, from whole
of the duty of customs leviable thereon:
which the benefit of this exemption is claimed are of the origin of Republic of Korea, in accordance with the provisions of the Customs Tariff (Determination of Origin of Goods under the
Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 187/2009-Customs (N.T). dated 31st. December,
2009.
2.
This notification shall come into force with effect from 1st January, 2010.
1
2
3
4
5
6
7
8
9
10
11
1002 to 1004
100810
100830
100840 to 100890
2716
300660
310250
3818
401410
4101 to 4103
410711 to 410799
(except 410712)
410712
4112 to 4113
4301
4302
49011010
4902
4904 to 4905
4906
Table
________________________________________________________________________________________________
S.No.
Chapter, Heading, Sub-heading
or Tariff Item
_______________________________________________________________________________________________________
(1)
(2)
(3)
_______________________________________________________________________________________________________
12
13
14
15
16
17
18
19
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods

20
21
22
23
24
25
26
27
551449
551612
560210
560229
560392
560394
701710
7020
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
710221
710231
71031011 to 71031012
71031021 to 71031029
840710
840910
841989 to 841990
842119
842191
842489 to 842490
844399 (except 84439990)
845610
845691 to 845699
8464
846691
846693
84690010
8470 to 8471
84729030
847310
847321 to 847350
847710
847790
847950
847971
847979
847989 to 847990
848071
850450 to 850490
851410 to 851430
851490
8517
851810
851822 to 851840
851890
851950
852290 to 852313
852329
852352
v1634
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods except Glass Inners for
Vacuum Flasks
Or for other Vacuum Vessels
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
v1635
67
68
69
70
71
72
73
74
75
76
852359
All goods
85238020
All goods
852560
All goods
85258020
All goods
852713
All goods
852791
All goods
85279911
All goods
852841
All goods
852851
All goods
852910 (except
All goods
85291021, 85291091)
77
852990
All goods
78
853120 to 853400
All goods
79
853650
All goods
80
853669
All goods
81
853890
All goods
82
854040
All goods
83
8541 to 8542
All goods
84
85431010
All goods
85
854330
All goods
86
854370 to 854390
All goods except electric fence energiser
87
854442
All goods
88
854470
All goods
89
8710
All goods
90
880211 to 880212
All goods
91
880220 to 880230
All goods
92
880240
All goods
93
880330
All goods
94
89020010
All goods
95
901090 to 901120
All goods
96
901190 to 901290
All goods
97
901380 to 901390
All goods
98
901710 to 901720
All goods
99
901790
All goods
100
9026 to 9027
All goods
(except 902710)
101
903040 to 903082
All goods
102
903090
All goods
103
903141 to 903149
All goods other than profile projectors
104
903190
All goods
105
903290
All goods
106
9704
All goods
____________________________________________________________________________________________________

[Notifn. No.152/09-Cus., dt. 31.12.2009 as amended by 137/10, 123/11, 66/12]
v1636
column (2) of the said Table, when imported into India from the Republic of Korea, from so
much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate
specified in the corresponding entry in column (4) of the aforesaid Table:
which the benefit of this exemption is claimed are of the origin of Republic of Korea, in accordance with the provisions of the Customs Tariff (Determination of Origin of Goods under the
Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 187/2009-Customs (N.T.), dated the 31st December, 2009.
2.
This notification shall come into force with effect from 1st January, 2010.
Table
________________________________________________________________________________________________________
S. No
Chapter, Heading,
Description of goods Rate
Sub-heading or
Tariff item
________________________________________________________________________________________________________
(1)
(2)
(3)
(4)
________________________________________________________________________________________________________
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
0101
01022110 to 01022120
0102 31 00
0102 90 10
01022910
0102 39 00
0102 29 90
0102 90 90
0103
0104
010511
010512 to 010515
010599
0106
0201 to 0206
020713 to 020714
0207 (except 020711 to
020714 and 020734)
0208 to 0210
Chapter 3
0403
040490
040610 to 040640
0408
0410
Chapter 5
070970
071320 to 071339
071350
080450
080540
080590
080720
080910 to 080929
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
17.50
5.00
17.50
17.50
5.00
17.50
17.50
17.50
5.00
5.00
24.00
24.00
17.50
17.50
17.50
80.00
17.50
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
17.50
17.50
17.50
17.50
17.50
17.50
17.50
17.50
24.00
4.00
4.00
24.00
20.00
24.00
24.00
24.00

34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
081010 to 081050
081060 to 081090
081030
081090
081310
081340
0814
0901 to 0902
0903
0905
0907
0909 61 11 to 0909 61 19
0909 62 10
090940 to 090950
1105 to 1106
110720
110814 to 110820
1109
1202
1204 to 1207 (except 120791)
120791
120810 to 120930
120991 to 120999
121020
121120
121130 to 121190
12119059
121221 or 121229
121291
121292 to 121299
1213
1214
1301
130211 to 130213
130219 to 130220
130231 to 130239
1401
140420
140490
150910
150990
160220 to 160231
160239
160249 to 160413
160415 to 160420
160510
160540 to 160590
170211 to 170219
170220 to 170290
1703
170410
170490
180620 to 180632
190110
190120 to 190240
190410
190430
190510 to 190520
190531 to 190532
190540 to 190590
2001 to 2002
200390
200490
200540 to 200580
200710 to 200820
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods other than liquorice roots
liquorice roots
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1637
24.00
12.00
24.00
24.00
24.00
24.00
24.00
80.00
24.00
24.00
28.00
24.00
24.00
24.00
24.00
24.00
24.00
17.50
24.00
24.00
56.00
24.00
4.00
24.00
24.00
10.00
24.00
17.50
24.00
17.50
17.50
24.00
17.50
17.50
10.00
17.50
24.00
24.00
17.50
36.00
32.00
17.50
17.50
17.50
17.50
17.50
17.50
15.00
17.50
8.00
24.00
17.50
17.50
24.00
17.50
17.50
17.50
17.50
24.00
17.50
17.50
17.50
17.50
17.50
17.50

99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
200840 to 200860
200870 to 200880
200891 to 200912
200921 to 200949
20961 to 200990
210111
210210 to 210610
2201 to 2202
2209
230110
230120
230250
230320 to 230330
2304 to 2306 (except 230641)
230700 to 230910
2501 to 2509
2510
2511 to 2514
2515 to 2516
251710 to 252220
252230 to 252490
2525 to 2530
2601 to 2610
2611 to 2612
2613 to 2615
261610
261690
261710
261790
2618 to 2619
262011 to 262019
262021
262029
262030
262040 to 262091
262099
2621
270111
270112
270119
270120 to 270820
2709
271019
271111 to 271113
271119
271121
2714 to 2715
2801 to 2802
2803
280410
280421
280429 to 280540
2806 to 2813 (except 28100020)
28100020
2814
281520
281530 to 281640
281810
281820 to 282300 (except 28182010)
28182010
282410
282490 to 283190
283220 to 285300
290110 to 290124
290129 to 290219
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1638
24.00
17.50
24.00
17.50
17.50
24.00
17.50
17.50
17.50
17.50
5.00
24.00
24.00
12.00
24.00
2.50
1.00
2.50
6.25
2.50
6.25
2.50
0.40
1.00
0.40
1.00
0.40
0.40
1.00
2.50
3.75
6.25
2.50
3.75
6.25
2.50
6.25
2.50
4.00
2.50
6.25
2.50
8.00
2.50
4.00
5.00
5.00
5.00
8.00
5.00
8.00
5.00
6.25
5.00
2.50
10.00
6.25
6.25
6.25
3.75
10.00
6.25
6.25
2.50
5.00

164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
290230 to 290241
290242
290243
290244
290250
290260 to 290290
29031110
29031120
290313
290314
290315
290319
290321
290322
290323
290329
290330 to 290351
290352 to 290359
290361 to 290490
290611 to 290621
290629
290712 to 290715
290721 to 290723
290729
290811 to 290819
290892 to 290899
290911
290919
290920
290930
290941 to 290944
290949
290950 to 291030
291040 to 291090
291100 to 291212
291219 to 291221
291230 to 291300
291412 to 291413
291419
291421
291422
291423
291429
291431
291439
291440 to 291461
291469
291470
291511 to 291513
291524
291529
291531
291533 to 291560
291570
291611
291612
291615
291620
291631
291632
291634
291635
291711 to 291714
291719
291720
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1639
2.50
5.00
3.50
5.00
1.00
2.50
5.00
2.50
8.00
2.50
1.00
2.50
1.00
5.00
2.50
4.00
2.50
4.00
2.50
6.25
10.00
6.25
6.25
10.00
6.25
10.00
6.25
10.00
6.25
10.00
6.25
10.00
6.25
10.00
6.25
10.00
6.25
6.25
10.00
6.25
10.00
6.25
10.00
6.25
10.00
6.25
10.00
6.25
6.25
6.25
10.00
6.25
6.25
10.00
10.00
8.75
6.25
6.25
10.00
6.25
10.00
6.25
6.25
10.00
6.25

229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
291732
291733 to 291735
291736
291737
291739 to 291812
291815
291818 to 291819
291821 to 291830
291891 to 291899
2919
292011 to 292019
292090
292111
292119 to 292244 (except 292241)
292241
292249
292250 to 292529
292610
292620 to 293040
2931
293211 to 293369
293371
293372 to 294150
294190
294200
Chapter 30 (except 300660)
3101
310210
310221
310229 to 310240
310260 to 310390
310420
310430
310490 to 310510
310520 to 310590
3201
320210
320290 to 320420
320490
320500 to 320620
320641
320642
320650 to 320730
320740
320810 to 320820
320890
3209
321100 to 321410
321490
3215
330112 to 330113
330124 to 330129
330130 to 330190 (except 33013010)
33013010
330290
3304 to 3307 (except 330741)
340111
340120 to 340211
340212 to 340219
340220 to 340391
340399
340420 to 340700
3501 to 3504 (except 35040091)
35040091
350510
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1640
10.00
6.25
10.00
8.00
6.25
6.25
6.25
10.00
6.25
6.25
6.25
10.00
8.75
6.25
2.50
2.50
6.25
1.00
6.25
10.00
6.25
5.00
6.25
2.50
6.25
6.25
6.25
6.25
1.00
6.25
6.25
5.00
2.50
6.25
2.50
6.25
10.00
6.25
10.00
6.25
10.00
6.25
6.25
5.00
6.25
2.50
6.25
6.25
10.00
6.25
12.50
16.00
12.50
8.75
10.00
6.25
6.25
6.25
10.00
6.25
2.50
6.25
12.50
8.75
16.00

294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
350520
350610
350691
350699 to 350790
370120
3801 to 3807
380850 to 380891
380892 to 380899
380910
380991 to 380992
380993
381010
381090
381111 to 381190
3812 to 3814 (except 381220)
3815
3816
3819 to 3822
3823 (except 382312 to 382313)
382312 to 382313
3824 to 3826 (except 382460)
382460
390130
390190
390430
390440 to 390461
3905 (except 390519)
390610
390710
390730
390740
390750
390799
3908 to 3914
391710
391721 to 391740
391990
392063
392079
392092 to 392094
392114
392210 to 392640 (except 392321,
392329 and 392630)
392690
400130
400211
400219
400220
400231
400239 to 400811 (except
400259, 400270, 400300 and 400510)
400510
400821
400911 to 400912
400922
400932
400942
401011 to 401019
401033 to 401039
401130
401161 to 401212
401213
401219
v1641
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
12.50
6.25
10.00
6.25
6.25
6.25
2.50
6.25
10.00
6.25
12.50
6.25
10.00
6.25
8.75
6.25
6.25
3.75
6.25
6.25
16.00
12.50
6.25
12.50
1.00
5.00
5.00
6.25
6.25
8.75
6.25
6.25
2.50
6.25
2.50
6.25
6.25
10.00
6.25
10.00
6.25
6.25
6.25
10.00
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
6.25
7.50
6.25
2.50
6.25
2.00
6.25
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
2.50
6.25
6.25
6.25
6.25
10.00
6.25
6.25
8.75
6.25
1.50
6.25

357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
401290 to 401390
All Goods
401490 to 401692
All Goods
401694 to 401695
All Goods
401699
All Goods
4017
All Goods
4104 to 4106 (except 410449)
All Goods
410449
All Goods
4114 to 4115
All Goods
Chapter 42
All Goods
4303 to 4304
All Goods
440110 to 440310
All Goods
440320 to 440399
All Goods
4404 to 4410
All Goods
441192
All Goods
441193
All Goods
441194
All Goods
4412 to 4421
All Goods
Chapter 45
All Goods
4701 to 4703
All Goods
470411 to 470421
All Goods
470429 to 470500
All Goods
470610
All Goods
470620 to 470691
All Goods
470692 to 470693
All Goods
4707
All Goods
4801
All Goods
4802 to 4808
All Goods
480920
All Goods
481014 to 481690
All Goods
481720
All Goods
4818 to 4820
All Goods
4822 to 4823 (except 482361 to 482369) All Goods
49011020
All Goods
490191 to 490199
All Goods
4903
All Goods
4907 to 4911
All Goods
5001
All Goods
500300 to 5007 (except 500790)
All Goods
5101 to 5102 (except 510121
All Goods
and 510130)
510121
All Goods
510130
All Goods
5103 to5110
All Goods
511119 to 511190
All Goods
511220
All Goods
511290 to 511300
All Goods
520411 to 520849 (except
All Goods
520829 and 520839)
520859 to 520929
All Goods
521011 to 521032
All Goods
521111 to 521120
All Goods
521211 to 521223 (except 521215)
All Goods
5301
All Goods
5302
All Goods
5303 to 5311 (except 53031010)
All Goods
53031010
All Goods
5401
All Goods
540232
All Goods
540251 to 540261
All Goods
540333 to 540339
All Goods
540342 to 540600
All Goods
540720 to 540741
All Goods
540751
All Goods
540753 to 540754
All Goods
540771 to 540781
All Goods
v1642
6.25
6.25
6.25
2.50
6.25
6.25
2.50
6.25
6.25
6.25
2.50
1.00
6.25
6.25
2.50
6.25
6.25
6.25
1.00
2.50
1.00
2.50
1.00
2.50
6.25
2.50
6.25
6.25
6.25
6.25
6.25
6.25
6.25
6.25
6.25
6.25
17.50
6.25
2.50
5.00
5.00
6.25
6.25
6.25
6.25
6.25
6.25
6.25
6.25
6.25
5.00
17.50
6.25
2.50
5.00
5.00
5.00
5.00
5.00
6.25
6.25
6.25
6.25

420 540784 to 540821
421 540823 to 540824
422 5501 to 5509 (except 550130, 550320,
550330 and 550410)
423 5511
424 551211 to 551319 (except 551219)
425 551341 to 551419
426 551421
427 551422 to 551443
428 551521 to 551591
429 551611
430 551613 to 551621
431 551622
432 551624 to 551694
433 5601
434 560221
435 560290
436 560311 to 560312
437 560314 to 560391
438 560393
439 5604 to 5609
440 570110 to 570231
441 570232
442 570239 to 570241
443 570249 to 570291 (except 57025021
to 57025029
444 57025021 to 57025029
445 570292
446 570299 to 570310
447 570390 to 570500
448 Chapter 58 (except 580632 and 580710)
449 580710
450 5901
451 590210
452 590220
453 590290 to 590310
454 5904 to 5906
455 590800 to 591140
456 600110
457 600121 to 600191
458 600199 to 600531
459 600533 to 600544
460 600610 to 600631
461 600632
462 600633 to 600644
463 6101
464 610210
465 610220 to 610442
466 610444 to 610451
467 610459 TO 610461
468 610469
469 610590
470 610712
471 610719 to 610819
472 610829 to 610839
473 610892
474 610899
475 611012 to 611019
476 6111 to 6117
477 6201 and 6202
478 620312 to 620329
479 620339
480 620343 to 620349
481 620412
482 620419 to 620432
v1643
All Goods
All Goods
All Goods
6.25
6.25
5.00
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
5.00
6.25
6.25
10.00
6.25
6.25
6.25
6.25
10.00
6.25
6.25
6.25
6.25
6.25
6.25
6.25
6.25
6.25
10.00
6.25
6.25
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
10.00
10.00
6.25
6.25
6.25
2.50
6.25
10.00
2.50
6.25
6.25
6.25
2.50
6.25
6.25
6.25
6.25
2.50
6.25
6.25
10.00
6.25
6.25
6.25
6.25
10.00
10.00
6.25
6.25
10.00
6.25
6.25
6.25
6.25
6.25
6.25
6.25
6.25
6.25

483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
620439 to 620441
620444 to 620459
620463 to 620520
620590 to 620620
620690
620719 to 620891
620899 to 621600
6217
630110 to 630210
630222 to 630229
630231
630232 to 630800
631010
640320
640351 to 640399
640420 to 640510
499
500
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
6406
Chapter 65
Chapter 66
Chapter 67
Chapter 68 (except 681299 and 6813)
681299
6901
7001 to 7006
700729
7008
700991
700992
701010 to 701110
701190 to 701690
701720 to 701990
7020
71011010
71011020
710121
710122 to 710210
710229
710239
71031019
710391
710399 to 710900
711011 to 711019
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods except Footwear made on a base or platform of wood,
not having an inner sole or a protective metal toe-cap
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Glass Inners for Vacuum Flasks or for other Vacuum Vessels
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
711021 to 711890
7201
7202 (except 720260)
720260
7203 to 7207 (except 720421)
720421
720810
720825
720826
720827
720836
720837 to 720851
720852
720853 to 730854
720890
720915 to 720916
720917
720918 to 720926
720927
720928
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1644
6.25
6.25
6.25
6.25
6.25
6.25
6.25
2.50
6.25
6.25
10.00
6.25
2.50
6.25
6.25
6.25
6.25
6.25
6.25
6.25
6.25
10.00
3.75
6.25
3.75
6.00
3.75
3.75
6.00
3.75
3.75
3.75
3.75
2.50
3.75
2.50
3.75
3.75
2.50
3.75
2.50
3.75
Rs.100/- per
10 grams
3.75
2.50
5.00
5.00
2.50
5.00
2.50
5.00
1.00
2.50
1.00
2.50
1.00
2.50
5.00
2.50
1.00
2.50
1.00
2.50

546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
721011 to 721020
721030
721041
721049
721050 to 721069
721070
721113 to 721119
721123 to 721129
721190 to 721220
721230 to 721250
721260 to 721640
721650
721661
721669
721691 to 721790
7218
721911
721912 to 721914
721921
721922 to 721932
721933
721934 to 721935
721990
7220 to 7226 (except 722550)
722550
722710 to 722720
722810
722820
722830 to 722880
722920
722990
730110 to 730669
730690
730711 to 730729
730791
730792 to 730840
730890 to 730900
731010 to 731814
731816
731819
731821
731822
731823 to 731824
7319
732020
732111 to 732611
732619
732620
732690
7401 to 7402
740312 to 740329
7405 to 7407
740821 to 740829
7409 (except 740911)
741021
741110
741121 to 741999
Chapter 75
760120 to 760529
760612
760691 to 760692
760711
760719
760720
7608 to 7616
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1645
2.50
1.00
2.50
1.00
2.50
1.00
2.50
1.00
2.50
1.00
2.50
5.00
2.50
5.00
2.50
3.75
6.25
3.75
6.25
3.75
6.25
3.75
6.25
3.75
6.25
3.75
3.75
6.25
3.75
3.75
6.25
6.25
10.00
6.25
2.50
6.25
2.50
6.25
6.25
10.00
6.25
10.00
8.75
6.25
2.50
6.25
2.50
6.25
2.50
3.75
3.75
3.75
3.75
3.75
3.75
2.50
6.25
2.50
3.75
1.50
3.75
1.50
3.75
1.50
6.25

611
612
613
614
615
616
617
618
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
7801
7802 to 7804
7806
7901
7902 to 7905
7907
8001 to 8003
8007
810110 to 810197
810199
8102 to 8112 (except 81049090,
810590, 81079090, 81089090)
81049090
810590
81079090
81089090
8113
820730
Chapter 83 (except 830120,
830230, 830250)
830250
8401 to 8406 (except 840290)
840290
840721
840729 to 840731
840790
840810 to 840820
840999
841011 to 841111
841112
841121 to 841280
841290
841311 to 841320
841340 to 841360
841381
841382 to 841392
841410
841420
841451
841459
841460
841480
841490
841582
841590
841610
841620
841630
841690 to 841710
841720
841790
841810
841821
841911 to 841932
841940
841950
841960 to 841981
842010 to 842112
842121
842122
842119
842199
842211 to 842220
842230 to 842240
v1646
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
1.00
2.50
5.00
1.50
3.75
6.25
3.75
6.25
3.75
5.00
3.75
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
5.00
5.00
5.00
5.00
6.25
6.25
2.50
6.25
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
2.50
6.25
2.50
2.50
6.25
6.25
8.75
8.75
6.25
8.75
6.25
8.75
6.25
6.25
2.50
6.25
8.75
6.25
10.00
8.75
6.25
8.75
6.25
10.00
8.75
6.25
8.75
6.25
8.75
6.25
6.25
10.00
6.25
6.25
6.25
10.00
6.25
6.25
8.75
6.25
8.75
2.50
6.25
2.50

674
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
695
696
697
698
699
700
701
702
703
704
705
706
707
708
709
710
711
712
713
714
715
716
717
718
719
720
721
722
723
724
725
726
727
728
729
730
731
732
733
734
735
736
737
842290 (except 84229090)

84229090
8423
842410
842420
842430 to 842481
842511 to 842531
842539
842541
842549 to 842612
842619
842620
842630
842641
842649
842691 to 842710
842720
842790 to 842832
842833
842839
842840 to 842860
842890 (except 84289090)
84289090
842911 to 843110
843120 to 843131
843139
843141
843142 to 843143
843149
843210 to 844391 (except
843880, 844313)
843880
844313
84439990
844400 to 844520
844530
844540
844590
844610 to 844629
844630
844711
844712 to 844720
844790
844811 to 844833
844839
844842
844849 to 844900
845012 to 845090
845110 to 845129
845130 to 845140
845150 to 845190
845221
845229
845240
845290
845310 to 845320
845380 to 845522
845590
845620 to 845630
845710
845720 to 845910 (except 845811)
845811
845921
845929
845931
v1647
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
6.25
2.50
6.25
6.25
8.75
6.25
6.25
8.75
6.25
6.25
8.75
6.25
8.75
6.25
8.75
6.25
8.75
6.25
2.50
8.75
6.25
2.50
6.25
6.25
8.75
6.25
8.75
6.25
2.50
6.25
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
8.75
8.75
6.25
5.00
7.50
5.00
7.50
5.00
2.00
5.00
7.50
2.00
5.00
7.50
5.00
7.50
6.25
5.00
7.50
5.00
7.50
5.00
5.00
6.25
8.75
6.25
6.25
6.25
2.50
6.25
2.50
8.75
6.25
8.75

738
739
740
741
742
743
744
745
746
747
748
749
750
751
752
753
754
755
756
757
758
759
760
761
762
763
764
765
766
767
768
769
770
771
772
773
774
775
776
777
778
779
780
781
782
783
784
785
786
787
788
789
790
791
792
793
794
795
796
797
798
799
800
801
802
845939
845940
845951 to 845959
845961 to 845969
845970 to 846130
846140 to 846150
846190 to 846210
846221
846229 to 846291
846299
8463
8465
846610
846620
846630
846692
846694
846711 to 846722
846729
846781 to 846890
8469 (except 84690010)
847210 to 847230
84729010 to 84729020
84729040 to 84729090
84741010
84741090
847420
847431
847432 to 847480
847490 to 847510
847521 to 847690
847720
847730 to 847751
847759
847780
847810 to 847940
847960 to 847981
847982
848010
848020 to 848030
848041
848049 to 848050
848060
848079
848110
848120 to 848130
848140
848180
848190 to 848291
848299
848310
848350
8487
850120
850133 to 850134
850151
850153
850161 to 850212
850213
850220 to 850240
850421 to 850423
850431
850432
850433
850434
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1648
6.25
8.75
6.25
8.75
6.25
8.75
6.25
8.75
6.25
2.50
6.25
6.25
8.75
6.25
2.50
6.25
8.75
6.25
8.75
6.25
6.25
6.25
8.75
8.75
2.50
6.25
6.25
8.75
6.25
8.75
6.25
8.75
6.25
8.75
6.25
6.25
8.75
2.50
8.75
6.25
8.75
6.25
8.75
2.50
6.25
8.75
6.25
2.50
6.25
8.75
10.00
2.50
6.25
6.25
6.25
6.25
8.75
6.25
8.75
6.25
6.25
8.75
6.25
8.75
6.25

803
804
805
806
807
808
809
810
811
812
813
814
815
816
817
818
819
820
821
822
823
824
825
826
827
828
829
830
831
832
833
834
835
836
837
838
839
840
841
842
843
844
845
846
847
848
849
850
851
852
853
854
855
856
857
858
859
860
861
862
863
864
865
866
867
850511
850519
850520 to 850590
8506 (except 850610)
850610
850730 to 850790
850811 to 850819
850980 to 851090
851210
851220
851440
851511 to 851519
851521 to 851529
851531 to 851539
851580 to 851590
851621
851631 to 851633
851679 to 851680
851690
851821
851920 to 851930
851981
852110
852190
852210
852321
852341 to 852349
852351
852380 (except 85238020)
852550
85258010
852610 to 852712
852719
852721
852729
852792
852799 (except 85279911)
852849
852859
852861 to 852869
852871 to 852872
852873
85291021
85291091
8530
853110
853521 to 853540
853590
853610
853620
853630
853641
853649
853661
853690
853710
853720
853810
853910
853921
853922
853929 to 853931
853932 to 853949
854012 to 854020
854050
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1649
6.25
8.75
6.25
6.25
8.75
6.25
6.25
6.25
6.25
8.75
6.25
6.25
8.75
6.25
8.75
6.25
6.25
6.25
2.50
6.25
6.25
6.25
6.25
10.00
6.25
6.25
6.25
6.25
6.25
6.25
2.50
6.25
6.25
8.75
6.25
6.25
8.75
2.50
2.50
6.25
10.00
6.25
6.25
6.25
6.25
2.50
6.25
8.75
6.25
8.75
6.25
2.50
8.75
6.25
10.00
8.75
6.25
8.75
6.25
10.00
6.25
2.50
6.25
6.25
6.25

868
869
870
871
872
873
874
875
876
877
878
879
880
881
882
883
884
885
886
887
888
889
890
891
892
893
894
895
896
897
898
899
900
901
902
903
904
905
906
907
908
909
910
911
912
913
914
915
916
917
918
919
920
921
922
923
924
925
926
927
928
929
930
931
932
854060 to 854071
854072 to 854081
854089
854091
854099
854310 to 854320 (except 85431010)
85437099
854420
854449 to 854460
854511 to 854519
854590 to 854690
854710 to 854720
854790 to 854810
854890
860110
860120
860210
860290
860310
860390 to 860791
860799
8608 to 8609
8701
870310
870710
870790
870840
870860 to 870870
870899
870911 to 870919
871150 to 871190
8713
871420
871494 to 871680
88010010
880260
880310
880320
880390 to 880529
Chapter 89 (except 89020010,
890520, 8908)
890520
8908
900110
900120
900130
900140
900150 to 900390
900410
900490
900510 to 900669
900691
900699 to 900890
901010
901050 to 901060
901180
901310
901320
901410 to 901540
901590 to 901600
901730 to 901780
9018 to 9019 (except 901814)
901814
9020
902110
902121
v1650
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Electric fence energiser
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
8.75
6.25
8.75
6.25
8.75
6.25
6.25
8.75
8.75
6.25
6.25
8.75
6.25
8.75
2.00
5.00
2.00
5.00
2.00
5.00
2.00
5.00
6.25
80.00
8.75
6.25
10.00
10.00
8.75
6.25
80.00
6.25
6.25
6.25
6.25
6.25
1.50
0.60
6.25
6.25
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
2.50
2.50
5.00
6.25
2.50
6.25
2.50
6.25
2.50
6.25
2.50
6.25
2.50
6.25
6.25
6.25
2.50
6.25
6.25
6.25
2.50
6.25
6.25
2.50
6.25

933
934
935
936
937
938
939
940
941
942
943
944
945
946
947
948
949
950
951
952
953
954
955
956
957
958
959
960
961
962
963
964
902129 to 902140
All Goods
902150
All Goods
902190
All Goods
902212
All Goods
902213 to 902214
All Goods
902219
All Goods
902221
All Goods
902229 to 902230
All Goods
902290
All Goods
9023 to 9025
All Goods
902710
All Goods
902810 to 902820
All Goods
902890
All Goods
902990 to 903039
All Goods
903084 to 903089
All Goods
903110 to 903120
All Goods
903149
All Goods
903180
Profile Projectors
903210
All Goods
903220 to 903281
All Goods
903289
All Goods
9033
All Goods
9101 to 9103
All Goods
9104
All Goods
910511
All Goods
910521 to 911490
All Goods
Chapter 92
All Goods
Chapter 93
All Goods
Chapter 94 (except 940120 and 940370) All Goods
940370
All Goods
Chapter 95
All Goods
9503
All Goods (except dolls and toys representing animals
or non-human creatures)
965 Chapter 96 (except 960310)
Dolls and toys representing animals or non-human creatures
v1651
2.50
6.25
2.50
6.25
2.50
6.25
2.50
6.25
2.50
6.25
6.25
6.25
6.25
6.25
6.25
6.25
6.25
2.50
2.50
6.25
2.50
6.25
6.25
2.50
6.25
6.25
6.25
6.25
6.25
10.00
6.25
10.00
6.25
966 Chapter 97 (except 9704)

All Goods
6.25
___________________________________________________________________________________________________________________________________________________
2.
This notification shall come into force with effect from 1st day of January, 2011.

Ministry of Finance (Department of Revenue), No. 153/2009-Customs dated the 31st December,
2009 [G.S.R. 944 (E), dated the 31st December, 2009], except as respects things done or omitted
to be done before such supersession, the Central Government, being satisfied that it is necessary
in the public interest so to do, hereby exempts goods of the description as specified in column (3)
of the Table appended hereto and falling under the Chapter, Heading, Sub-heading or tariff item
of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said Table, from so much of the duty of customs leviable thereon as
is in excess of the amount calculated at the rate specified in, column (4) of the said Table, when imported into the Republic of India from a country listed in
APPENDIX I; or column (5) of the said Table, when imported into the Republic of India from a
v1652
country listed in APPENDIX II .

which the benefit of this exemption is claimed are of the origin of the countries as mentioned in
Appendix I, in accordance with provisions of the Customs Tariff [Determination of Origin of
Goods under the Preferential Trade Agreement between the Governments of Member States of
the Association of Southeast Asian Nations (ASEAN) and the Republic of India] Rules, 2009,
published in the notification of the Government of India in the Ministry of Finance (Department
of Revenue), No. 189/2009-Customs (N.T.), dated the 31st December 2009.
Table
__________________________________________________________________________________________________
S. No
Chapter, Heading,
Description
Rate(in percentage unless
Sub-heading and
otherwise specified)
Tariff item
_________________________________________________________________________________________________________
(1)
(2)
(3)
(4)
(5)
_______________________________________________________________________________________________________
1
0101
All Goods
5.0
20.0
2
010221
All Goods
0.0
3.0
3
010229 to 010290
All Goods
5.0
20.0
4
0103 to 0104
All Goods
0.0
3.0
5
010599
All Goods
18.0
24.0
6
0106
All Goods
5.0
20.0
7
0201 to 0206
All Goods
5.0
20.0
8
020724 to 0210 (except
All Goods
5.0
20.0
020743 and 020753)
9
0301
All Goods
5.0
20.0
10 030213 to 030222
All Goods
5.0
20.0
11 030224 to 030229
All Goods
5.0
20.0
12 030233 to 030239
All Goods
5.0
20.0
13 030242
All Goods
18.0
24.0
14 030245 to 030247
All Goods
18.0
24.0
15 030252 to 030253
All Goods
5.0
20.0
16 030254 to 030273
All Goods
18.0
24.0
17 030274
All Goods
5.0
20.0
18 030279
All Goods
18.0
24.0
19 030281
All Goods
5.0
20.0
20 030282 to 030289
All Goods
18.0
24.0
21 030290 to 030312
All Goods
5.0
20.0
22 030313
All Goods
2.5
6.0
23 030319 to 030333
All Goods
5.0
20.0
24 030343 to 030346
All Goods
5.0
20.0
25 030349
All Goods
13.0
22.0
26 030351
All Goods
5.0
20.0
27 030357
All Goods
13.0
22.0
28 030363 to 030366
All Goods
5.0
20.0
29 030381
All Goods
5.0
20.0
30 030383
All Goods
13.0
20.0
31 030384
All Goods
5.0
20.0
32 030390
All Goods
5.0
20.0
33 030520
All Goods
5.0
20.0
34 030541 to 030562
All Goods
5.0
20.0
35 030564 to 030612
All Goods
5.0
20.0
36 030619
All Goods
5.0
20.0
37 030625
All Goods
5.0
20.0
38 030629
All Goods
5.0
20.0
39 0307 to 0308
All Goods
5.0
20.0
All Goods
5.0
20.0
40 0403
41 040490
All Goods
5.0
20.0

42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
040610 to 040640
0408
0410
0501 to 0507
05080010
05080020 to 05119999
060110
060120 to 060240
060290
070390
070420 to 070529
070920
070940 to 070959
070970 to 070999
071030
0711
071231 to 071239
071320 to 071360
07139010
07139090
071420 to 071490
080121 to 080122
080131
080211
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
66
67
68
69
70
71
72
73
080221 to 080252
080410 to 080420
080440
080520
080830 to 080910
080930
080940
081010 to 081050
(except 081030)
74 081030
75 081060 to 081090
76 0811
77 081320
78 081330
79 0814
80 090111
81 090240
82 0903
83 090411
84 0906
85 0907
86 090821 to 090822
87 09096111 to 09096129
88 09096131 to 09096149
89 09096110 to 09096120
90 09096130 to 09096140
91 091020
92 1002 to 1004
93 100810
94 100830 to 100890
95 11029010
96 120910 to 120930
97 120991
98 120999
99 121010
100 121120
101 121130 to 121140
102 12119011 to 12119049
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
103 12119049
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods other than liquorice roots fresh or dried
whether or not crushed or powdered
Liquorice roots fresh or dried whether or not
v1653
5.0
18.0
5.0
5.0
2.5
5.0
3.0
0.0
3.0
5.0
5.0
5.0
5.0
5.0
5.0
5.0
5.0
5.0
2.5
5.0
5.0
5.0
0.0
Rs. 7
per kg
5.0
5.0
5.0
18.0
5.0
5.0
5.0
5.0
20.0
24.0
20.0
20.0
6.0
20.0
3.0
3.0
3.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
20.0
6.0
20.0
20.0
20.0
0.0
Rs. 21
per kg
20.0
20.0
20.0
24.0
20.0
20.0
16.0
20.0
5.0
5.0
5.0
5.0
13.0
5.0
80.0
80.0
5.0
62.0
5.0
20.0
18.0
5.0
13.0
5.0
13.0
13.0
0.0
0.0
0.0
13.0
5.0
3.0
0.0
13.0
5.0
5.0
6.0
11.0
11.0
20.0
16.0
22.0
20.0
84.0
84.0
20.0
62.0
20.0
26.0
24.0
20.0
22.0
20.0
22.0
22.0
0.0
0.0
0.0
22.0
11.0
3.0
3.0
22.0
20.0
11.0
11.0
5.0
11.0

104
105
106
107
108
109
110
111
112
113
114
115
12119050 to 12119099
121221 to 121229
121291 to 121490
130120
130190 (except 13019022)
13019022
13019099
130211 to 130213
130219 to 130220
130231 to 130239
140190 to 140420
140490
116 14049090
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
1501
1502
1503 to 1504
1505
1506
150910
150990
151110
151190
15159091
15159099
151610
1518.00.11
1518.00.19
1518.00.21
1518.00.29
1518.00.31
1518.00.39
1518.00.40
1521
1522
160220 to 160231
160239
160249 to 160300
160411 to 160413
160415 to 160416
160417 to 160419
160420
160510
160540 to 160590
170211 to 170219
170220
170230 to 170240
170250 to 170290
170310
170390
1704
1801 to 1802
180400 to 180620
180631 to 180632
190110 to 190120
190190
190211 to 190220
190230 to 190240
190410
190430
crushed or powdered
All Goods
All Goods
All Goods
All Goods
All Goods other than lac
All Goods
Lac
All Goods
All Goods
All Goods
All Goods
All Goods other than vegetable materials used primarily as
broom or brushes(e.g. broom corn piassava etc) and raw
vegetable materials of kind used primarily in dyeing or
tanning
Vegetable materials used primarily as broom or brushes
(e.g. broom corn piassava etc) and raw vegetable materials
of kind used primarily in dyeing or tanning
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Tung oil and its fractions,edible grade
Tung oil and its fractions,other than edible grade
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1654
6.0
13.0
5.0
5.0
13.0
10.0
5.0
5.0
5.0
5.0
5.0
13.0
11.0
22.0
20.0
20.0
22.0
16.0
20.0
20.0
11.0
20.0
20.0
22.0
5.0
20.0
5.0
5.0
5.0
6.0
5.0
5.0
5.0
64.0
74.0
5.0
5.0
13.0
15.0
13.0
15.0
13.0
15.0
13.0
15.0
13.0
5.0
18.0
5.0
5.0
13.0
13.0
5.0
13.0
5.0
5.0
5.0
5.0
13.0
5.0
4.0
2.5
5.0
5.0
13.0
5.0
5.0
13.0
5.0
13.0
5.0
5.0
20.0
11.0
20.0
11.0
20.0
22.0
25.0
68.0
78.0
22.0
22.0
22.0
24.0
22.0
24.0
22.0
24.0
22.0
24.0
22.0
20.0
24.0
20.0
20.0
22.0
22.0
20.0
22.0
20.0
20.0
16.0
20.0
22.0
20.0
7.0
6.0
20.0
20.0
22.0
20.0
20.0
22.0
20.0
22.0
20.0
20.0

163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
4.0
221
222
223
224
225
4.0
v1655
190510 to 190531
All Goods
190532
All Goods
190540
All Goods
190590
All Goods
2001
All Goods
200290
All Goods
20039090
All Goods
200490
All Goods
200560 to 200570
All Goods
200710 to 200820
All Goods
200870 to 200880
All Goods
200912
All Goods
200921 to 200941
All Goods
200961 to 200989
All Goods
200990
All Goods
210210 to 210610
All Goods
220110 to 220210
All Goods
220290
All Goods
220720
All Goods
2209
All Goods
230110
All Goods
230120
All Goods
2302 to 2303
All Goods
2307 to 2308
All Goods
230910
All Goods
2501 to 2514
All Goods
251511 to 251512
All Goods
251520
All Goods
2516
All Goods
2517 to 2521
All Goods
252210
All Goods
252220 to 252230
All Goods
252310 to 252321
All Goods
252329
All Goods
252330
All Goods
252390
All Goods
2524
All Goods
2525 to 2530
All Goods
2601 to 2617
All Goods
2618 to 2619
All Goods
262011 to 262019
All Goods
262021 to 262029
All Goods
262030
All Goods
262040 to 262190
All Goods
270111 to 270119
All Goods
270120 to 270820
All Goods
2709
All Goods
271111 to 271113
All Goods
271119
All Goods
271121
All Goods
2714 to 2715
All Goods
2716
All Goods
2801 to 2802
All Goods
2803
All Goods
280410
All Goods
280421
All Goods
280429 to 280540
All Goods
2806 to 2813 (except 28100020)
5.0
20.0
13.0
22.0
5.0
20.0
13.0
22.0
5.0
20.0
13.0
22.0
5.0
20.0
5.0
20.0
5.0
20.0
5.0
20.0
5.0
20.0
5.0
20.0
5.0
20.0
5.0
20.0
13.0
22.0
5.0
20.0
5.0
20.0
13.0
22.0
2.5
4.0
13.0
22.0
5.0
20.0
5.0
5.0
5.0
20.0
5.0
20.0
5.0
15.0
0.0
3.0
7.0
8.0
4.0
7.0
2.5
6.0
0.0
3.0
5.0
5.0
0.0
3.0
7.0
8.0
0.0
0.0
4.0
7.0
7.0
8.0
2.5
6.0
0.0
3.0
0.0
2.0
0.0
3.0
2.5
4.0
0.0
3.0
2.5
4.0
0.0
3.0
0.0
3.0
2.5
6.0
5.0
5.0
0.0
3.0
2.5
6.0
5.0
5.0
2.5
6.0
0.0
0.0
0.0
3.0
5.0
5.0
0.0
3.0
5.0
5.0
0.0
3.0
All Goods
2.5
28100020
All Goods
2814
All Goods
281511 to 281512
All Goods
281520 to 281640
All Goods
2818 to 2822 (except 28182010)
0.0
3.0
0.0
3.0
6.0
7.0
2.5
4.0
All Goods
2.5

226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
28182010
28230010
28230090
282410
282490 to 285300
290110 to 290230
290241 to 290242
290243
290244
290250
290260 to 290290
29031110
29031120
290312
290313
290314
290315
290319
290321
290322
290323
290329
290331 to 290381
290382 to 290389
290391 to 290392
290399
2904
290511 to 290512
290513
290514
290516 to 290517
29051910 to 29051990
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
29051990
290522
290529 to
290541 to
290543 to
290545 to
290551 to
290612
290613 to
290629 to
290712
290713
290715
29071990
290721 to
290723
290729
290811
290819
290539
290542
290544
290549
290611
290621
290711
290722
277 290819
278
279
280
281
282
283
284
285
286
290891
290892 to 290911
290919
290920
290930
290941 to 290944
290949
290950 to 291020
291030
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods other than saturated Pentanol (Amyl alcohol) and
isomers thereof
Saturated Pentanol (Amyl alcohol) and isomers thereof
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Xylenol and their salts
All Goods
All Goods
All Goods
All Goods
All Goods other than Derivatives containing only halogen
substituentsand their salts [excluding Pentachlorophenol
(ISO)]
Derivatives containing only halogen substituents and
their salts [excluding Pentachlorophenol(ISO)]
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1656
0.0
2.5
2.5
6.0
2.5
0.0
5.0
0.0
5.0
0.0
0.0
2.5
0.0
2.5
6.0
0.0
0.0
0.0
0.0
2.5
0.0
5.0
0.0
5.0
0.0
5.0
0.0
6.0
2.5
6.0
2.5
6.0
3.0
6.0
4.0
7.0
4.0
3.0
5.0
2.0
5.0
2.0
3.0
4.0
3.0
4.0
7.0
3.0
2.0
3.0
2.0
4.0
3.0
5.0
3.0
5.0
3.0
5.0
3.0
7.0
4.0
7.0
4.0
7.0
2.5
2.5
6.0
2.5
5.0
6.0
2.5
3.0
2.5
6.0
2.5
3.0
2.5
2.5
2.5
0.0
6.0
2.5
6.0
4.0
4.0
7.0
4.0
15.0
7.0
4.0
4.0
4.0
7.0
4.0
4.0
4.0
4.0
4.0
0.0
7.0
4.0
7.0
2.5
4.0
6.0
2.5
6.0
2.5
6.0
2.5
6.0
2.5
0.0
7.0
4.0
7.0
4.0
7.0
4.0
7.0
4.0
2.0

287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
291040 to 291090
291100 to 291212
291219
29121990
291221
291241 to 291300
291412 to 291413
291419
29142921 to 29142922
291422
291423
29142910
29142990
291431
291439
291440 to 291450
291461
291469
291470 to 291513
291521 to 291529
29152990
291531
291532 to 291560
291570
291611 to 291612
291615
291620
291631
291632
291634
29163990
291711 to 291713
291714
291719
291720
291732
291733 to 291735
291736 to 291739
291811 to 291812
291814 to 291815
291818 to 291819
291821
291822 to 291830
291891 to 292019
292090
2921 to 2925
292610
292620 to 293020
293030
293040
29309099
2931
293211 to 293369
293371
293372 to294200
3001 to 3002
300310 to 300320
300331
300339 to 300340
300390
300410 to 300431
300432
300439 to 300490
300510 to 300650
300660
All Goods
6.0
All Goods
2.5
All Goods other than butanol (butyraldehyde, normal isomer) 6.0
Butanol (butyraldehyde, normal isomer)
2.5
All Goods
3.0
All Goods
2.5
All Goods
3.0
All Goods
6.0
All Goods
2.5
All Goods
3.0
All Goods
2.5
All Goods
6.0
All Goods
6.0
All Goods
2.5
All Goods
6.0
All Goods
3.0
All Goods
2.5
All Goods
6.0
All Goods
2.5
All Goods other than Sodium acetate and cobalt acetate
6.0
Sodium acetate and cobalt acetate
2.5
All Goods
6.0
All Goods
2.5
All Goods
6.0
All Goods
6.0
All Goods
2.5
All Goods
2.5
All Goods
6.0
All Goods
2.5
All Goods
6.0
Esters of phenyllacetic acid
2.5
All Goods
2.5
All Goods
3.0
All Goods
6.0
All Goods
2.5
All Goods
6.0
All Goods
3.0
All Goods
6.0
All Goods
2.5
All Goods
2.5
All Goods
2.5
All Goods
3.0
All Goods
6.0
All Goods
2.5
All Goods
6.0
All Goods
2.5
All Goods
0.0
All Goods
2.5
All Goods
3.0
All Goods
2.5
Dithiocarbonates (xanthates)
2.5
All Goods
6.0
All Goods
2.5
All Goods
7.0
All Goods
2.5
All Goods
2.5
All Goods
7.0
All Goods
2.5
All Goods
7.0
All Goods
2.5
All Goods
7.0
All Goods
2.5
All Goods
7.0
All Goods
2.5
All Goods
0.0
v1657
7.0
4.0
7.0
4.0
4.0
4.0
4.0
7.0
4.0
4.0
4.0
7.0
7.0
4.0
7.0
4.0
4.0
7.0
4.0
7.0
4.0
7.0
4.0
7.0
7.0
4.0
4.0
7.0
4.0
7.0
4.0
4.0
4.0
7.0
4.0
7.0
4.0
7.0
4.0
4.0
4.0
4.0
7.0
4.0
7.0
4.0
3.0
4.0
4.0
4.0
4.0
7.0
4.0
8.0
4.0
6.0
8.0
6.0
8.0
6.0
8.0
6.0
8.0
6.0
0.0

352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
300670
300691
300692
3101
310210
310221
310229 to 310240
310250
310260 to 310420
310430
310490 to 310510
310520 to 310590
3201
320210
320290 to 320420
320490
3205
320611 to 320619
320620
320641
320642
32064990
374
375
376
377
378
379
380
381
382
383
384
320650 to 320730
320740
320810 to 320910
320990
32110000 to 32129010
32129020
32129030 to 32141000
321490
3215
330112 to 330113
330119
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
33011990
330124 to 330129
330130 to 330190
330210
330290 to 330300
3304 to 3305
330610
330620 to 330720
330730
330741
330749 to 330790
340111
340119
340120 to 340211
340212 to 340213
340219 to 340290
340311
340319
340391
340399
3404
340510 to 340530
340540 to340590
3406
3407
3501
3502 to 3503
35040010
35040091
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Pigments and preparations based on cadmium compounds
and pigments and preparations based on hexacyanoferrate
(ferrocyanides and ferricyanides)
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods other than essential oils of bergamot and essential
oils of lime
Essential oils of bergamot and essential oils of lime
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1658
2.5
7.0
2.5
6.0
5.0
0.0
6.0
0.0
6.0
0.0
6.0
0.0
2.5
6.0
2.5
6.0
2.5
2.5
2.5
6.0
2.5
2.5
6.0
8.0
6.0
7.0
5.0
3.0
7.0
0.0
7.0
3.0
7.0
3.0
4.0
7.0
4.0
7.0
4.0
6.0
4.0
7.0
4.0
4.0
2.5
0.0
2.5
4.0
2.5
2.5
2.5
7.0
2.5
5.0
12.0
4.0
3.0
6.0
7.0
6.0
4.0
6.0
8.0
6.0
15.0
16.0
5.0
12.0
5.0
20.0
7.0
2.5
7.0
2.5
4.0
7.0
2.5
2.5
7.0
2.5
7.0
2.5
2.5
6.0
2.5
6.0
2.5
7.0
2.5
7.0
2.5
12.0
5.0
12.0
11.0
15.0
16.0
15.0
26.0
8.0
6.0
8.0
6.0
7.0
8.0
6.0
6.0
8.0
6.0
8.0
6.0
4.0
7.0
4.0
7.0
6.0
8.0
6.0
8.0
6.0
16.0
15.0
16.0
11.0

414
415
416
417
418
419
420
421
422
423
424
425
426
35040099 to 35052000
350610 to 350691
350699 to 350790
3601 to 3604
3606
370110
370120
370130 to 370710
370790
3801 to 3807
3808.50.00
3808.50.00
3808.50.00
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
380891
380892
380899
380910
380991 to 380992
380993
3810
3811
381210
381230
3813 to 3814
3815 to 3816
3817
3818
3819 to 3822
38231111 to 38231119
38231190
382312 to 382313
382319
382370
382410 to 382450
382460
382471 to 382490
3825
3826
390110 to 390120
390130
390190 to 390210
390220
390230
390290
390311 to 390410
390421
390422
390430
390440 to 390461
390469 to 390521
390529
390530 to 390599
3906
390710 to 390720
390730
390740
390750
390760
390770
390791
390799
3908
390910 to 390940
390950 to 391400
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Insecticides
Fungicides
Other than insecticides, fungicides, herbicides-anti-sprouting
products, disinfectants and plant-growth regulators
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1659
12.0
7.0
2.5
2.5
2.5
2.5
0.0
2.5
7.0
2.5
7.0
4.0
2.5
16.0
8.0
6.0
6.0
6.0
6.0
3.0
6.0
8.0
4.0
8.0
7.0
6.0
7.0
4.0
2.5
5.0
2.5
6.0
2.5
2.5
2.5
2.5
2.5
2.5
6.0
0.0
2.5
12.0
11.0
5.0
11.0
5.0
2.5
5.0
2.5
2.5
2.5
5.0
3.0
5.0
2.5
5.0
3.0
5.0
3.0
5.0
3.0
2.5
3.0
6.0
2.5
6.0
2.5
3.0
3.0
3.0
6.0
3.0
6.0
3.0
7.0
6.0
2.5
8.0
7.0
6.0
15.0
4.0
7.0
4.0
6.0
4.0
4.0
6.0
4.0
7.0
0.0
6.0
16.0
11.0
11.0
11.0
11.0
4.0
15.0
4.0
6.0
4.0
5.0
3.0
5.0
4.0
5.0
3.0
5.0
3.0
5.0
3.0
4.0
4.0
7.0
4.0
7.0
4.0
4.0
3.0
4.0
7.0
4.0
7.0
4.0
8.0
7.0
4.0
v1660

478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
391610
391620
391690
391710 to 391729
391731
391732 to 391739
391740 to 392061
392062
392063 to 392071
392079
392091
392092 to 392094
392111 to 392112
392114 to 392119
3922 to 3923
392490
392510
392520 to 392620
392640 to 392690
400130 to 400220
400231
400239 to 400260
400270
400280 to 400299
4003
400400 to 400510
400520 to 400599
400610
400690 to 400819
400829
400911
400912
400921
400922
400931
400932
400941 to 400942
401011 to 401031
401032
401033
401034 to 401035
401036
401039
401110 to 401120
401130
401140 to 401150
401161 to 401199
401211 to 401212
401213
401219 to 401290
401310 to 401320
401390
401410
401490 to 401692
401693
401694 to 401695
401699
4017
4101 to 4103
4104 to 4115
4201 to 4205
4206
4301 to 4302
4303 to 4304
4401 to 4403
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
7.0
4.0
7.0
4.0
7.0
4.0
7.0
4.0
7.0
4.0
7.0
4.0
7.0
4.0
7.0
7.0
4.0
7.0
7.0
2.5
0.0
2.5
7.0
2.5
7.0
2.5
7.0
4.0
7.0
7.0
4.0
2.5
4.0
2.5
7.0
2.5
7.0
2.5
7.0
4.0
7.0
4.0
2.5
7.0
0.0
7.0
2.5
7.0
0.0
7.0
2.5
4.0
0.0
2.5
7.0
2.5
7.0
2.5
0.0
2.5
7.0
4.0
0.0
2.5
0.0
8.0
7.0
8.0
7.0
8.0
7.0
8.0
7.0
8.0
7.0
8.0
7.0
8.0
7.0
8.0
8.0
7.0
8.0
8.0
6.0
3.0
6.0
8.0
6.0
8.0
6.0
8.0
7.0
8.0
8.0
7.0
6.0
7.0
6.0
8.0
6.0
8.0
6.0
8.0
7.0
8.0
7.0
6.0
8.0
3.0
8.0
6.0
8.0
3.0
8.0
6.0
7.0
0.0
6.0
8.0
6.0
8.0
6.0
0.0
6.0
8.0
7.0
0.0
6.0
3.0
v1661

543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
4404 to 4405
4406
4407 to 4410
4411
4412 to 4421
45
46
4701 to 4706
470710
470720 to 470730
470790
4801
4802
4803
480411 to 480449
480451
480452 to 480525
480530
480540 to 480630
480640 to 480700
480810
48084010
48084090
481013
481014
481019 to 481022
481029 to 481032
481039 to 481099
481110
481141 to 481149
481151 to 481159
481160
481190 to 481690
481710
481720
481730
481810 to 481910
481920 to 481930
481940 to 482090
482210 to 482340
482361 to 482369
482370 to 482390
49011010
49011020 to 49019100
490199
4902
4903
4904 to 4906
4907
4908
4909 to 4910
491110
49119100 to 49119910
49119920
49119990
50010000 to 50020020
50020030 to 50030090
5004 to 5007
5101 to 5102
5103
510400 to 510521
51052910
51052990
510531 to 510620
510720
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
2.5
7.0
2.5
4.0
2.5
2.5
2.5
0.0
2.5
4.0
2.5
0.0
2.5
7.0
2.5
4.0
2.5
4.0
2.5
4.0
2.5
4.0
2.5
7.0
4.0
2.5
4.0
2.5
4.0
7.0
2.5
4.0
2.5
7.0
2.5
7.0
2.5
4.0
2.5
2.5
7.0
2.5
0.0
2.5
7.0
0.0
2.5
0.0
2.5
7.0
2.5
7.0
2.5
0.0
2.5
5.0
5.0
2.5
0.0
5.0
2.5
10.0
4.0
2.5
4.0
6.0
8.0
6.0
7.0
6.0
6.0
6.0
3.0
6.0
7.0
6.0
3.0
6.0
8.0
6.0
7.0
6.0
7.0
6.0
7.0
6.0
7.0
6.0
8.0
7.0
6.0
7.0
6.0
7.0
8.0
6.0
7.0
6.0
8.0
6.0
8.0
6.0
7.0
6.0
6.0
8.0
6.0
0.0
6.0
8.0
0.0
6.0
0.0
6.0
8.0
6.0
8.0
6.0
0.0
6.0
20.0
11.0
6.0
3.0
11.0
6.0
16.0
7.0
6.0
7.0
v1662

608
609
610
611
612
613
614
615
616
617
618
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
5108 to 5110
511111 to 511119
511120
511130
511190
511211 to 511219
511220
511230
511290 to 511300
5201
5202
5203
5204 to 5207
520812 to 520813
520819
520821 to 520831
520833 to 520843
520849
520851
520859
520911 to 520919
520921 to 520941
520943 to 521011
521019
521021 to 521029
521032 to 521039
521049 to 521059
521111 to 521119
521120 to 521225
5301
5302
5303
53050010 to 53050040
53050050
53050090
643 53050090
644
645
646
647
648
649
650
651
652
653
654
655
656
657
5306
5307
530810
530820 to 530890
530911 to 530919
530921 to 531090
5311
5401
540211 to 540219
540220
540231 to 540232
540233
540234 to 540239
540244
658 540244
659
660
661
662
663
664
665
666
667
540245
540248 to 540249
540251
540252
540259 to 540261
540262
540269
5403
540411 to 540419
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods other than sisal fibre, aloe fibre, other textile
fibres of genus agave raw, ramie or chine grass
Sisal fibre, aloe fibre, other textile fibres of genus agave raw,
ramie or chine grass
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Elastomeric yarn of Nylon or other polyamides, untwisted
or with a twist <=50 turns per mtr. single
Elastomeric other yarn (other than of nylon or other
polyamides or of polyester), single, untwisted or with a twist
not exceeding 50 turns per mtr.
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
2.5
7.0
4.0
7.0
4.0
7.0
2.5
7.0
2.5
4.0
6.0
13.0
2.5
7.0
2.5
7.0
7.0
4.0
7.0
7.0
4.0
7.0
7.0
4.0
7.0
7.0
7.0
4.0
7.0
0.0
5.0
2.5
4.0
2.5
4.0
6.0
8.0
7.0
8.0
7.0
8.0
6.0
8.0
6.0
7.0
11.0
22.0
6.0
8.0
6.0
8.0
8.0
7.0
8.0
8.0
7.0
8.0
8.0
7.0
8.0
8.0
8.0
7.0
8.0
3.0
20.0
6.0
7.0
6.0
7.0
2.5
6.0
4.0
2.5
4.0
2.5
7.0
2.5
4.0
4.0
7.0
6.0
7.0
6.0
7.0
7.0
7.0
6.0
7.0
6.0
8.0
6.0
7.0
7.0
8.0
7.0
8.0
7.0
8.0
8.0
4.0
7.0
7.0
4.0
7.0
6.0
7.0
6.0
7.0
2.5
7.0
8.0
7.0
8.0
7.0
8.0
7.0
8.0
6.0
8.0
v1663

668
669
670
671
672
673
674
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
695
696
697
698
699
700
701
702
703
704
705
706
707
708
709
710
711
712
713
714
715
716
717
718
719
720
721
722
723
724
725
726
727
728
729
730
731
732
540490
5405
54060010
54060020
540720 to 540730
540741 to 540742
540743
540744 to 540752
540753
540754 to 540772
540773
540774 to 540781
540783
540784
540791 to 540792
540793
540794 to 540822
540823
540824 to 540832
540833
540834
550110
550120
550130 to 550190
5502
550311 to 550319
550330 to 550340
550390
5504
550510
550520
550610
550620
550630 to 550690
5507
550810
550820 to 550912
550921 to 550922
550931 to 550932
550941 to 550942
550952 to 550953
550959
550961 to 550969
550991 to 550999
551020
551030
5511
5512
551312 to 551319
551323 to 551349
551412 to 551511
551513
551519 to 551521
551522
551529
551591
551599
551611
551612 to 551614
551621
551623 to 551624
551631
551632
551633
551634
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
4.0
2.5
4.0
2.5
2.5
4.0
7.0
4.0
7.0
4.0
7.0
4.0
7.0
2.5
4.0
7.0
4.0
7.0
4.0
7.0
4.0
4.0
6.0
7.0
2.5
4.0
7.0
4.0
2.5
7.0
2.5
4.0
6.0
7.0
2.5
7.0
2.5
4.0
7.0
2.5
4.0
2.5
4.0
2.5
2.5
4.0
4.0
7.0
7.0
7.0
7.0
7.0
4.0
7.0
2.5
4.0
2.5
4.0
7.0
4.0
7.0
2.5
4.0
7.0
4.0
7.0
6.0
7.0
6.0
6.0
7.0
8.0
7.0
8.0
7.0
8.0
7.0
8.0
6.0
7.0
8.0
7.0
8.0
7.0
8.0
7.0
7.0
7.0
8.0
6.0
7.0
8.0
7.0
6.0
8.0
6.0
7.0
7.0
8.0
6.0
8.0
6.0
7.0
8.0
6.0
7.0
6.0
7.0
6.0
6.0
7.0
7.0
8.0
8.0
8.0
8.0
8.0
7.0
8.0
6.0
7.0
6.0
7.0
8.0
7.0
8.0
6.0
7.0
8.0
7.0

733
734
735
736
737
738
739
740
741
742
743
744
745
746
551641 to 551644
551691
551692 to 551693
551694
560121 to 560122
560129
560130 to 560290
560311 to 560312
560313 to 560314
560391
560392
560393
560394 to 560410
560490
747 560490
748 560500 to 560749
749 5607
750 56079090
751
752
753
754
755
756
757
758
759
760
761
762
763
764
765
766
767
768
769
770
771
772
773
774
775
776
777
778
779
780
781
782
783
784
785
786
787
788
560811
560819 to 560890
5609
5701 to 5702
570320 to 570390
5704 to 5705
580110 to 580127
580131 to 580132
580133 to 580190
580211 to 580219
580220 to 581100
5901
590210 to 590220
590290 to 590390
5904 to 5911
600110 to 600122
600129 to 600191
600192
600199 to 600310
600320 to 600330
600340 to 600490
600521 to 600522
600523
600524
600531 to 600533
600534
600541 to 600543
600544
600590
600610
600621 to 600632
600633 to 600690
6101
610220 to 610331
610332
610333
610339 to 610341
610342 to 610343
All Goods
7.0
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods other than imitation gut (nylon) for rackets and
4.0
high tenacity yarn of polyesters of nylon or other polyamides
or of viscose rayon, impregnated or coated excluding imitation
gut for racket
Imitation gut (nylon) for rackets and high tenacity yarn of
2.5
polyesters of nylon or other polyamides or of viscose rayon,
impregnated or coated excluding imitation gut for racket
All Goods
2.5
All Goods, other than cordage, cable, rope and twine of jute 4.0
and twine, cordage, rope and cables of other textiles bast
fibres of heading no. 5303
Cordage, cable, rope and twine of jute and twine, cordage,
2.5
rope and cables of other textiles bast fibres of heading
no. 5303
All Goods
4.0
All Goods
2.5
All Goods
4.0
All Goods
4.0
All Goods
4.0
All Goods
2.5
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
2.5
All Goods
4.0
All Goods
7.0
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
0.0
All Goods
0.0
All Goods
0.0
All Goods
2.5
All Goods
2.5
All Goods
7.0
All Goods
4.0
All Goods
2.5
All Goods
4.0
v1664
8.0
6.0
7.0
6.0
6.0
7.0
6.0
7.0
6.0
7.0
6.0
7.0
6.0
7.0
6.0
6.0
7.0
6.0
7.0
6.0
7.0
7.0
7.0
6.0
6.0
7.0
6.0
7.0
6.0
6.0
7.0
8.0
6.0
7.0
6.0
7.0
6.0
7.0
6.0
7.0
6.0
7.0
6.0
7.0
6.0
7.0
6.0
0.0
0.0
0.0
6.0
6.0
8.0
7.0
6.0
7.0

789
790
791
792
793
794
795
796
797
798
799
800
801
802
803
804
805
806
807
808
809
810
811
812
610349
610413
610419
610422 to 610423
610429 to 610431
610432
610433 to 610441
610442
610444 to 610451
610459 to 610461
610469
610590
610690
610719
610721 to 610722
610729
610791
610799 to 610819
610829
610831 to 610832
610839
610899
611012 to 611019
6111
813
814
815
816
817
818
819
820
821
822
823
824
825
826
827
828
829
830
831
832
833
834
835
836
837
838
839
840
841
842
843
844
845
846
847
848
849
850
851
852
61119090
611211 to 611212
611219
611220 to 611231
611239
611241
611249 to 611300
611420 to 611430
611490 to 611529
611530
611594
611595 to 611596
611599 to 611691
611692 to 611693
611699
611710
611780 to 611790
620111
620112 to 620113
620119 to 620211
620212
620219 to 620291
620292
620299
620311 to 620312
620319
620322 to 620323
620329
620331
620343
620411 to 620412
620421
620422 to 620423
620429 to 620431
620432
620441
620449 to 620451
620452 to 620453
620459
620461
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods other than babies garments etc. of wool or
fine animal hair
Babies garments etc. of wool or fine animal hair
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1665
2.5
7.0
2.5
7.0
2.5
7.0
2.5
7.0
2.5
2.5
2.5
4.0
4.0
2.5
7.0
2.5
7.0
2.5
2.5
7.0
2.5
2.5
2.5
7.0
6.0
8.0
6.0
8.0
6.0
8.0
6.0
8.0
6.0
6.0
6.0
7.0
7.0
6.0
8.0
6.0
8.0
6.0
6.0
8.0
6.0
6.0
6.0
8.0
2.5
7.0
2.5
4.0
2.5
4.0
2.5
7.0
2.5
4.0
2.5
4.0
2.5
7.0
4.0
7.0
2.5
2.5
7.0
2.5
4.0
2.5
4.0
2.5
7.0
2.5
7.0
2.5
7.0
7.0
7.0
2.5
4.0
2.5
7.0
2.5
2.5
4.0
2.5
7.0
6.0
8.0
6.0
7.0
6.0
7.0
6.0
8.0
6.0
7.0
6.0
7.0
6.0
8.0
7.0
8.0
6.0
6.0
8.0
6.0
7.0
6.0
7.0
6.0
8.0
6.0
8.0
6.0
8.0
8.0
8.0
6.0
7.0
6.0
8.0
6.0
6.0
7.0
6.0
8.0

853
854
855
856
857
858
859
860
861
862
863
864
865
866
867
868
869
870
871
872
873
874
875
876
877
878
879
880
881
882
883
884
885
886
887
888
889
890
891
892
893
894
895
896
897
898
899
900
901
902
903
904
905
906
620463
62059090
620610 to 620620
620690
620719 to 620722
620729
620791
620799 to 620811
620819
620821 to 620822
620829
620891
620899
620920 to 620930
620990 to 621010
621030
621111 to 621120
621139
621142 to 621143
621149
621290 to 621310
621320 to 621390
62139090
621410 to 621420
621430
621440
621490
6215
6216 to 6217
630110
630130
630190 to 630210
630222
630229
630232
630239
630240 to 630251
630253
630259
630291 to 630299
6302312
630319
630391 to 630392
630399
630411 to 630419
630491
630492 to 630493
630499 to 630800
6309
6310
640110 to 640212
640220 to 640299
640312
640319 to 640391
907 64039190
908 640399
909 64039990
910 6404 to 6406
911 65
All Goods
7.0
Mens or boys shirts of wool or fine animal hair
2.5
All Goods
2.5
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
4.0
All Goods
7.0
All Goods
2.5
All Goods
7.0
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
2.5
All Goods
2.5
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
2.5
All Goods ,other than Handkerchiefs of silk or silk waste
4.0
Handkerchiefs of silk or silk waste
2.5
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
4.0
All Goods
7.0
All Goods
4.0
All Goods
2.5
All Goods
2.5
All Goods
4.0
All Goods
7.0
All Goods
2.5
All Goods
7.0
All Goods
2.5
All Goods
7.0
All Goods
4.0
All Goods
2.5
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
7.0
All Goods
2.5
All Goods
7.0
All Goods
2.5
All Goods
7.0
All Goods
0.0
All Goods
7.0
All Goods
7.0
All Goods
4.0
All Goods, other than Footwear made on a base or platform 7.0
of wood not having an inner sole or a protective metal toe-cap
Footwear made on a base or platform of wood not having an 4.0
inner sole or a protective metal toe-cap
All Goods, other than Footwear made on a base or platform 7.0
of wood not having an inner sole or a protective metal
toe-cap and not covering ankle
Footwear made on a base or platform of wood not having
4.0
an inner sole or a protective metal toe-cap and not covering
ankle
All Goods
7.0
All Goods
2.5
v1666
8.0
6.0
6.0
6.0
7.0
6.0
7.0
6.0
7.0
8.0
6.0
8.0
6.0
7.0
6.0
6.0
6.0
6.0
7.0
6.0
6.0
7.0
6.0
6.0
7.0
6.0
7.0
8.0
7.0
6.0
6.0
7.0
8.0
6.0
8.0
6.0
8.0
7.0
6.0
6.0
7.0
6.0
7.0
6.0
8.0
6.0
8.0
6.0
8.0
3.0
8.0
8.0
7.0
8.0
7.0
8.0
7.0
8.0
6.0
v1667

912
913
914
915
916
917
918
919
920
921
922
923
924
925
926
927
928
929
930
931
932
933
934
935
936
937
938
939
940
941
942
943
944
945
946
947
948
949
950
951
952
953
954
955
956
957
958
959
960
961
962
963
964
965
966
967
968
969
970
971
972
973
974
975
976
66
670100 to 670210
670290
6703 to 6704
68010000 to 68132010
68132090
681381
681389
6814 to 6815
6901
6902 to 6903
6904 to 6905
6906
6907 to 6908
690911
690912 to 690990
691010
691090 to 691190
6912
691310
691390 to 691490
70010010
70010020 to 70051090
700521 to 700530
700600 to 700711
700719
700729
7008
7009
701010 to 701110
701120
701190 to 701322
701328
701333
701337
701341 to 701342
701349
701391 to 701690
701710
701720 to 701820
701890
7019
70200011
70200012 to 70200019
70200021
70200029 to 70200090
710110
710121 to 710210
710221
710229
710231
710239
710310
710391
710399 to 711890
72
730110 to 731814
731815
731816
731819
731821 to 732020
732111 to 732620
732690
7401 to 7402
740312 to 740329
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
2.5
2.5
7.0
2.5
2.5
7.0
2.5
7.0
2.5
2.5
0.0
2.5
7.0
2.5
4.0
2.5
7.0
2.5
7.0
4.0
2.5
0.0
2.5
7.0
2.5
7.0
7.0
4.0
7.0
2.5
4.0
2.5
7.0
2.5
7.0
2.5
7.0
2.5
0.0
2.5
7.0
2.5
0.0
2.5
0.0
2.5
0.0
2.5
0.0
2.5
0.0
2.5
0.0
0.0
2.5
2.5
2.5
7.0
2.5
7.0
2.5
2.5
7.0
0.0
0.0
6.0
6.0
8.0
6.0
6.0
8.0
6.0
8.0
6.0
6.0
3.0
6.0
8.0
6.0
7.0
6.0
8.0
6.0
8.0
7.0
6.0
3.0
6.0
8.0
6.0
8.0
8.0
7.0
8.0
6.0
7.0
6.0
8.0
6.0
8.0
6.0
8.0
6.0
0.0
6.0
8.0
6.0
0.0
6.0
0.0
6.0
3.0
6.0
0.0
6.0
0.0
6.0
0.0
3.0
6.0
6.0
6.0
8.0
6.0
8.0
6.0
6.0
8.0
3.0
3.0

977
978
979
980
981
982
983
984
985
986
987
988
989
990
991
992
993
994
995
996
997
998
999
1000
1001
1002
1003
1004
1005
1006
1007
1008
1009
1010
1011
1012
1013
1014
1015
1016
1017
1018
1019
1020
1021
1022
1023
1024
1025
1026
1027
1028
1029
1030
1031
1032
1033
1034
1035
1036
1037
1038
1039
1040
7404
All Goods
7405 to 7406
All Goods
740721 to 740729
All Goods
740819
All Goods
740821 to 740829
All Goods
740911
All Goods
740919 to 741022
All Goods
7411
All Goods
741210
All Goods
741220
All Goods
7413
All Goods
7415 to 7418
All Goods
741910
All Goods
741991 to 741999
All Goods
75
All Goods
760120 to 760529
All Goods
760612 to 760720
All Goods
7608 to 7609
All Goods
7610 to 7612
All Goods
7613
All Goods
7614 to 7616
All Goods
7801 to 7804
All Goods
7806
All Goods
7901 to 7905
All Goods
7907
All Goods
8001 to 8003
All Goods
8007
All Goods
810110 to 810197
All Goods
810199
All Goods
8102 to 8105 (except 810299, All Goods
810390, 81049090 and 810590)
810299
All Goods
810390
All Goods
81049090
All Goods
810590
All Goods
8106 (except 8106.00.90)
All Goods
8106.00.90
All Goods
8107 (except 81079090)
All Goods
81079090
All Goods
8108 (except 81089090)
All Goods
81089090
All Goods
8109 (except 810990)
All Goods
810990
All Goods
8110 (except 811090)
All Goods
811090
All Goods
8111 (except 81110090)
All Goods
81110090
All Goods
811212 to 811213
All Goods
811219
All Goods
811221 to 811222
All Goods
811229
All Goods
811251 to 811252
All Goods
811259
All Goods
811292
All Goods
811299 to 811300
All Goods
820110 to 820210
All Goods
820220
All Goods
820231 to 820600
All Goods
820713
All Goods
820719
All Goods
820720
All Goods
820730 to 820890
All Goods
8209
All Goods
8210 to 8212
All Goods
8213
All Goods
v1668
5.0
0.0
0.0
3.0
0.0
5.0
0.0
2.5
6.0
2.5
7.0
2.5
4.0
2.5
0.0
0.0
0.0
2.5
2.5
4.0
2.5
0.0
2.5
0.0
2.5
0.0
2.5
0.0
4.0
0.0
5.0
3.0
3.0
3.0
3.0
5.0
3.0
4.0
7.0
4.0
8.0
6.0
7.0
6.0
3.0
3.0
3.0
4.0
6.0
7.0
6.0
3.0
6.0
3.0
6.0
3.0
6.0
3.0
7.0
3.0
2.5
2.5
2.5
4.0
0.0
2.5
0.0
2.5
0.0
2.5
0.0
2.5
0.0
2.5
0.0
2.5
0.0
4.0
0.0
2.5
0.0
2.5
0.0
2.5
2.5
4.0
2.5
4.0
2.5
4.0
2.5
4.0
2.5
4.0
6.0
6.0
6.0
7.0
3.0
6.0
3.0
6.0
3.0
6.0
3.0
6.0
3.0
6.0
3.0
6.0
3.0
7.0
3.0
6.0
3.0
6.0
3.0
6.0
6.0
7.0
6.0
7.0
6.0
7.0
6.0
7.0
6.0
7.0

1041
1042
1043
1044
1045
1046
1047
1048
1049
1050
1051
1052
1053
1054
1055
1056
1057
1058
1059
1060
1061
1062
1063
1064
1065
1066
1067
1068
1069
1070
1071
1072
1073
1074
1075
1076
1077
1078
1079
1080
1081
1082
1083
1084
1085
1086
1087
1088
1089
1090
1091
1092
1093
1094
1095
1096
1097
1098
1099
1100
1101
1102
1103
1104
1105
8214 to 8215
830110
830130 to 830210
830220
830241 to 830629
830630
8307 to 8309
8310
831110
831120
831130 to 831190
8401 to 8404
840510
840590 to 840682
840690
840710
843721
840729 to 840731
840790
840810
840820
840890
840910
840991
8410 to 8411 (except 841191)
841191
841210
841221
841229
841231
841239
841280 to 841290
84131110
84131191 to 84131199
84131910
84131990
841320
841340
841350
841360
841370
841381
84138200 to 84139130
84139140
84139190
841392
841410
84142010 to 84142020
84142090
841430 to 841440
84145110 to 84145130
84145140 to 84145190
84145910
84145920
84145930 to 84146000
84149011
84149012
84149019 to 84149020
84149030
84149040 to 84149090
841510
841581 to 841583
841590
841610 to 841720
841780
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1669
2.5
2.5
2.5
4.0
2.5
4.0
2.5
4.0
2.5
4.0
2.5
2.5
3.0
2.5
3.0
0.0
0.0
2.5
3.0
2.5
6.0
2.5
0.0
2.5
2.5
3.0
3.0
2.5
3.0
2.5
3.0
2.5
2.5
2.5
2.5
2.5
2.5
3.0
2.5
3.0
6.0
3.0
2.5
2.5
2.5
3.0
2.5
2.5
2.5
6.0
7.0
6.0
3.0
4.0
3.0
2.5
2.5
2.5
2.5
2.5
7.0
7.0
2.5
2.5
6.0
6.0
6.0
6.0
7.0
6.0
7.0
6.0
7.0
6.0
7.0
6.0
4.0
4.0
4.0
4.0
3.0
3.0
4.0
4.0
4.0
7.0
4.0
3.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
6.0
4.0
6.0
4.0
6.0
4.0
4.0
4.0
7.0
4.0
4.0
6.0
4.0
4.0
4.0
6.0
4.0
7.0
8.0
7.0
4.0
7.0
4.0
4.0
6.0
4.0
6.0
4.0
8.0
8.0
6.0
4.0
7.0
v1670

1106
1107
1108
1109
1110
1111
1112
1113
1114
1115
1116
1117
1118
1119
1120
1121
1122
1123
1124
1125
1126
1127
1128
1129
1130
1131
1132
1133
1134
1135
1136
1137
1138
1139
1140
1141
1142
1143
1144
1145
1146
1147
1148
1149
1150
1151
1152
1153
1154
1155
1156
1157
1158
1159
1160
1161
1162
1163
1164
1165
1166
1167
1168
1169
1170
841790
84181010
84181090
841821
841829
84183010
84183090
841840
841850 to 841861
84186910
84186920 to 84186930
84186940 to 84189900
84191110
84191190
84191910
84191920 to 84193200
841939
841940
841950
841960
841981
841989 (except 84198970)
84198970
84199010
84199090 to 84211930
84211940
84211950 to 84211991
84211999
842121
842122
842129
842139
842191 to 842199
842211
842219 to 842220
842230 to 842240
84229010
84229020
84229090
842310
842320 to 842382
842389
84239010
84239020
842410
842420 to 842481
842489
842490 to 842541
842542
842549
842611 to 842710
842720
842790 to 842810
842820
842831 to 842833
842839
842840 to 842930
842940
842951
842952 to 842959
843010 to 843031
843039
843041 to 843110
843120
843131 to 843790 (except
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
2.5
6.0
7.0
2.5
7.0
6.0
7.0
2.5
6.0
2.5
2.5
2.5
2.5
2.5
2.5
2.5
6.0
3.0
6.0
2.5
4.0
2.5
0.0
2.5
2.5
0.0
2.5
0.0
3.0
2.5
3.0
6.0
2.5
4.0
2.5
0.0
2.5
2.5
2.5
2.5
2.5
3.0
2.5
2.5
3.0
2.5
3.0
2.5
6.0
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
4.0
7.0
8.0
6.0
8.0
7.0
8.0
4.0
7.0
4.0
6.0
4.0
6.0
4.0
6.0
4.0
7.0
4.0
7.0
4.0
7.0
4.0
0.0
6.0
4.0
0.0
4.0
0.0
4.0
4.0
4.0
7.0
4.0
7.0
4.0
3.0
4.0
6.0
4.0
6.0
4.0
4.0
6.0
4.0
4.0
4.0
4.0
4.0
7.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
v1671
1171
1172
1173
1174
1175
1176
1177
1178
1179
1180
1181
1182
1183
1184
1185
1186
1187
1188
1189
1190
1191
1192
1193
1194
1195
1196
1197
1198
1199
1200
1201
1202
1203
1204
1205
1206
1207
1208
1209
1210
1211
1212
1213
1214
1215
1216
1217
1218
1219
1220
1221
1222
1223
1224
1225
1226
1227
1228
1229
1230
1231
1232
1233
84331190 ,84331990 and

843621)
84331190
84331990
843621
843810
843820 to 843890
843910 to 843991
843999 to 844010
844090
844110
844120 to 844140
844180
844190 to 844312
844313
844314 to 844317
844319
844331 to 844332
84433910
84433920
84433930
84433940
84433950 to 84433970
84433990
844391
84439910 to 84439959
84439960 to 84454090
844590
844610
844621
844629 to 844900
845011
845012 to 845019
845020
84509010
84509090 to 84511090
845121
845129
84513010
84513090 to 84514099
845150 to 845190
845210
845221 to 845229
84523010
84523090
84529011 to 84529019
84529091
84529099 to 84563000
84569010
84569020 to 84592100
845929
845931 to 845951
845959 to 845961
845969 to 846021
846029
846031 to 846040
846090 to 846120
846130 to 846140
846150 to 846190
846210 to 846591
846592 to 846593
846594 to 846691
846692
846693 to 846694
846711 to 846719
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
2.5
2.5
0.0
3.0
0.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
0.0
3.0
0.0
2.5
0.0
2.5
3.0
2.5
0.0
2.5
3.0
2.5
3.0
2.5
7.0
2.5
2.5
2.5
2.5
2.5
3.0
2.5
2.5
3.0
7.0
2.5
4.0
3.0
2.5
2.5
2.5
0.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
6.0
6.0
3.0
3.0
3.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
0.0
4.0
0.0
4.0
0.0
4.0
4.0
4.0
0.0
4.0
4.0
4.0
4.0
4.0
8.0
6.0
4.0
6.0
4.0
6.0
4.0
6.0
4.0
4.0
8.0
4.0
7.0
4.0
4.0
6.0
4.0
0.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
v1672

1234
1235
1236
1237
1238
1239
1240
1241
1242
1243
1244
1245
1246
1247
1248
1249
1250
846721
846722
846729
846781
846789 to 846890
84690010
84690020
84690030 to 84690040
84690090
8470 to 8471
847210 to 847230
84729010
84729020
84729030
84729040 to 84729090
847310
847310
1251
1252
1253
1254
1255
1256
1257
1258
1259
1260
1261
1262
1263
1264
1265
1266
1267
1268
1269
1270
1271
1272
1273
1274
1275
1276
1277
1278
1279
1280
1281
1282
1283
1284
1285
1286
1287
1288
1289
1290
1291
1292
1293
1294
1295
1296
1297
847321 to 847330
84734010
84734090
847350
847410
847420
847431 to 847621
847629
847681 to 847690
847710
847720 to 847780
847790
847810
847890
847910
847920
847930
847940
847950
847960
847971 to 847979
84798100 to 84798992
84798999
84799010 to 84799040
84799090
848010 to 848050
848060
848071 to 848079
848110
848120
848130 to 848140
848180 to 848299
848330
848350 TO 848410
848420
848490
8486
8487
850120
850133 to 850134
850140
850151
850152
850153
850161
850162 to 850164
850211
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Printed circuit assembles of word processing machines
All Goods, other than Printed circuit assembles of word
processing machines
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
2.5
3.0
2.5
3.0
2.5
0.0
4.0
2.5
2.5
0.0
2.5
2.5
2.5
0.0
2.5
0.0
3.0
4.0
4.0
4.0
4.0
4.0
0.0
7.0
4.0
6.0
0.0
4.0
6.0
4.0
0.0
4.0
0.0
4.0
0.0
3.0
0.0
0.0
2.5
3.0
2.5
3.0
2.5
0.0
2.5
0.0
2.5
3.0
2.5
3.0
0.0
2.5
3.0
2.5
0.0
2.5
0.0
2.5
0.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
2.5
6.0
2.5
6.0
2.5
3.0
2.5
2.5
6.0
2.5
6.0
2.5
3.0
2.5
2.5
0.0
4.0
0.0
0.0
4.0
4.0
4.0
4.0
4.0
0.0
4.0
0.0
4.0
4.0
4.0
4.0
3.0
4.0
4.0
4.0
0.0
4.0
0.0
4.0
0.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
4.0
7.0
4.0
7.0
4.0
4.0
4.0
4.0
7.0
4.0
7.0
4.0
4.0
4.0
6.0

1298
1299
1300
1301
1302
1303
1304
1305
1306
1307
1308
1309
1310
1311
1312
1313
1314
1315
1316
1317
1318
1319
1320
1321
1322
1323
1324
1325
1326
1327
1328
1329
1330
1331
1332
1333
1334
1335
1336
1337
1338
1339
1340
1341
1342
1343
1344
850212 to 850213
85022010
85022090
850231
850239
850240 to 850300
850410
850421
850422 to 850423
850431 to 850432
850433 to 850434
85044010
85044021
85044029
85044030
85044040
85044090
850450
850490
850511 to 850520
850590
850590
850610 to 850650
850660 to 850690
850710
850720
850730
850740 to 850819
850819
850860
850870
850870
850940
850980
850990 to 851010
851020 to 851090
851110
851190
85121000 to 85122020
85122090
85123010
85123090
851290
85131010
85131020 to 85139000
851410
851420
1345 851420
1346
1347
1348
1349
1350
1351
1352
1353
1354
1355
1356
1357
1358
1359
85143010
85143090 to 85144000
851490
851511 to 851519
851521 to 851529
851531 to 851539
851580 to 851590
851610
851621
851629
851631
851632
851633
851640
All Goods
2.5
All Goods
4.0
All Goods
3.0
All Goods
2.5
All Goods
3.0
All Goods
2.5
All Goods
6.0
All Goods
3.0
All Goods
2.5
All Goods
2.5
All Goods
2.5
All Goods
7.0
All Goods
6.0
All Goods
6.0
All Goods
7.0
All Goods
7.0
All Goods
6.0
All Goods
2.5
All Goods
3.0
All Goods
2.5
All Goods other than electromagnetic lifting heads
3.0
Electromagnetic lifting heads
2.5
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods, Other than Industrial vacuum cleaners
4.0
Industrial vacuum cleaners
2.5
All Goods
2.5
Parts of domestic vacuum cleaners
4.0
Parts of industrial vacuum cleaners
2.5
All Goods
7.0
All Goods
2.5
All Goods
4.0
All Goods
2.5
All Goods
6.0
All Goods
6.0
All Goods
2.5
All Goods
2.5
All Goods
4.0
All Goods
3.0
All Goods
6.0
All Goods
7.0
All Goods
6.0
All Goods
0.0
All Goods, other than Inductance or dielectric furnaces or
2.5
ovens for the maufacture of semiconductor devices on
semiconducter wafers
Inductance or dielectric furnaces or ovens ffor the maufacture of
semiconductor devices on semiconducter wafers
All Goods
0.0
All Goods
2.5
All Goods
0.0
All Goods
3.0
All Goods
2.5
All Goods
3.0
All Goods
2.5
All Goods
7.0
All Goods
2.5
All Goods
7.0
All Goods
4.0
All Goods
2.5
All Goods
4.0
All Goods
7.0
v1673
4.0
7.0
4.0
4.0
4.0
4.0
7.0
4.0
4.0
6.0
4.0
8.0
7.0
7.0
8.0
8.0
7.0
4.0
4.0
4.0
4.0
4.0
6.0
7.0
6.0
7.0
6.0
7.0
6.0
6.0
7.0
6.0
8.0
6.0
7.0
6.0
7.0
7.0
6.0
4.0
7.0
4.0
7.0
8.0
7.0
0.0
4.0
0.0
0.0
4.0
0.0
4.0
4.0
4.0
4.0
8.0
6.0
8.0
7.0
6.0
7.0
8.0
0.0

1360
1361
1362
1363
1364
1365
1366
851650
851660 to 851672
851679
851680 to 851690
8517
851810
851821 to 851829
1367 851829
1368
1369
1370
1371
1372
1373
1374
1375
1376
1377
1378
1379
1380
1381
1382
1383
1384
1385
1386
1387
1388
1389
1390
1391
1392
1393
851830
851840
851850
851890
851920 to 851930
851950
85198100 to 85198930
85198940
85198990 to 85211099
852190
852210 to 852351
85235210 to 85235910
85235990 to 85238010
85238020
85238030 to 85238090
85255010 to 85255040
85255050
85255090
852560
852580
852610
852691 to 852692
852712 to 852792
85279911
85279912 to 85286100
852869
1394 852869
1395
1396
1397
1398
1399
1400
1401
1402
1403
1404
1405
1406
1407
1408
1409
1410
1411
1412
1413
1414
1415
1416
1417
852871 to 852873
85291011 to 85291012
85291019
85291021
85291022
85291029
85291091 to 85291092
85291092
85291099
85299010 to 85299020
85299090
853010 to 853080
853090
853110
853120
853180 to 853190
8532 to 8534
853510
853521 to 853530
853540
853590
85361010
85361020 to 85363000
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods, other than (Loudspeakers, without housing,
having a frequency range of 300 Hz to 3,4 Khz with a
diameter not exeeding 50 cm, for telecommunication use cone type and other than cone type)
Loudspeakers, without housing, having a frequency range
of 300 Hz to3,4 Khz with a diameter not exeeding 50 cm, for
telecommunication use - cone type other than cone type
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods, other than Colour video projectors and video
projectors Black and White or other monochrome
Colour video projectors and video projectors Black and
White or other monochrome
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1674
2.5
7.0
2.5
4.0
0.0
0.0
4.0
6.0
8.0
6.0
7.0
0.0
0.0
7.0
0.0
0.0
0.0
4.0
7.0
4.0
2.5
0.0
2.5
0.0
2.5
4.0
2.5
0.0
2.5
0.0
2.5
2.5
2.5
2.5
0.0
4.0
2.5
3.0
2.5
0.0
2.5
4.0
0.0
7.0
8.0
7.0
6.0
0.0
6.0
3.0
6.0
7.0
6.0
0.0
6.0
0.0
6.0
4.0
6.0
4.0
0.0
7.0
4.0
4.0
6.0
0.0
6.0
7.0
2.5
6.0
4.0
2.5
0.0
2.5
0.0
2.5
2.5
0.0
2.5
0.0
2.5
2.5
3.0
7.0
0.0
2.5
0.0
6.0
2.5
3.0
6.0
4.0
3.0
7.0
4.0
0.0
4.0
0.0
6.0
4.0
0.0
6.0
0.0
6.0
4.0
4.0
8.0
0.0
6.0
0.0
7.0
4.0
4.0
7.0
7.0
4.0

1418
1419
1420
1421
1422
1423
1424
1425
1426
1427
1428
1429
1430
1431
1432
1433
1434
1435
1436
1437
1438
1439
1440
1441
1442
1443
1444
1445
1446
1447
1448
1449
1450
1451
1452
1453
1454
1455
1456
1457
1458
1459
1460
1461
1462
1463
1464
1465
1466
1467
1468
1469
1470
1471
1472
853641
853649
85365010
85365020
85365090
853661
85366910
85366990
853670
85369010 to 85369030
85369090
853710
853720 to 853810
853890
853910 to 853921
853922
853929 to 853931
853932
853939
853941 to 853949
853990
854011 to 854012
854020
85404010
85404020
854060
854071 to 854099
854110 to 854233
854239
85429000 to 85431010
85431020 to 85432090
85433000 to 85437011
85437012 to 85437099
854390
854411 to 854419
854420
854442 to 854449
854460
854470
854511 to 854519
854520
854590 to 854790
8548
8601 to 8608
8609
8701
870310
870410
870432 to 870530
870540
870590
870710 to 870810
870840
870850
870850
1473
1474
1475
1476
1477
870870
870880
870891
870892
870894
1478 870895 to 870899

1479 870911 to 870919
1480 870990
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Non- drive axles and parts thereof
Parts of Drive-axles with differential, whether or not
provided with other transmission components
All Goods
Parts of Suspension shock-absorbers
All Goods
Parts of Silencers and exhaust pipes
Parts of Steering wheels, steering columns and
steering boxes
All Goods
All Goods
All Goods
v1675
4.0
3.0
2.5
0.0
2.5
4.0
0.0
2.5
6.0
6.0
0.0
3.0
2.5
3.0
4.0
2.5
4.0
2.5
4.0
2.5
7.0
4.0
2.5
2.5
0.0
4.0
2.5
0.0
2.5
0.0
2.5
0.0
2.5
0.0
6.0
3.0
2.5
3.0
0.0
2.5
6.0
2.5
2.5
2.5
4.0
2.5
5.0
2.5
2.5
4.0
2.5
2.5
2.5
2.5
7.0
7.0
4.0
4.0
0.0
4.0
7.0
0.0
6.0
7.0
7.0
0.0
4.0
4.0
4.0
7.0
6.0
7.0
6.0
7.0
6.0
8.0
7.0
6.0
6.0
0.0
7.0
6.0
0.0
4.0
0.0
4.0
0.0
4.0
0.0
7.0
4.0
4.0
4.0
0.0
4.0
7.0
4.0
6.0
6.0
7.0
6.0
22.0
6.0
6.0
7.0
6.0
6.0
6.0
6.0
8.0
7.0
7.0
4.0
7.0
7.0
8.0
8.0
7.0
8.0
8.0
7.0
2.5
7.0
8.0
6.0
8.0
v1676

1481
1482
1483
1484
1485
1486
1487
1488
1489
1490
1491
1492
1493
1494
1495
1496
1497
1498
1499
1500
1501
1502
1503
1504
1505
1506
1507
1508
1509
1510
1511
1512
1513
1514
1515
1516
1517
1518
1519
1520
1521
1522
1523
1524
1525
1526
1527
1528
1529
1530
1531
1532
1533
1534
1535
1536
1537
1538
1539
1540
1541
1542
1543
1544
1545
8710
871110
871130
871150 to 871190
8712
87131010 to 87141010
871420 to 871496
871499
871500 to 871631
871639
871640 to 871680
871690
880100 to 880212
880220 to 880240
880260
880310 to 880330
880390 to 880529
8901
89020010
89020090 to 89040000
890510
890520 to 890790
8908
900110 to 900140
900150
900190 to 900691
900699
90071010 to 90085020
90085030
90085040 to 90089000
901010 to 901050
901060
901090 to 901110
901120 to 901180
901190 to 901290
90131010
90131020 to 90132000
90138010
90138090
90139010
90139090 to 90152000
901530
901540
901590
901600 to 901710
90172010
90172020 to 90179000
901811 to 901820
901831 to 901839
901841 to 902290
9023
9024
90251110
90251190
90251910
90251920 to 90259000
9026
902710
902720 to 902790
902810 to 902820
902830
902890
90291010
90291090
902990
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
0.0
20.0
20.0
5.0
7.0
2.5
2.5
4.0
2.5
4.0
2.5
7.0
2.5
0.0
2.5
0.0
2.5
2.5
0.0
2.5
0.0
2.5
0.0
2.5
4.0
2.5
4.0
2.5
4.0
2.5
2.5
2.5
0.0
2.5
0.0
2.5
2.5
0.0
2.5
0.0
2.5
3.0
2.5
2.5
2.5
0.0
2.5
2.5
3.0
2.5
2.5
2.5
2.5
2.5
2.5
2.5
0.0
2.5
0.0
2.5
7.0
2.5
7.0
6.0
3.0
0.0
26.0
26.0
22.0
8.0
6.0
6.0
7.0
6.0
7.0
6.0
8.0
6.0
3.0
6.0
3.0
6.0
6.0
0.0
6.0
0.0
6.0
3.0
6.0
7.0
6.0
7.0
6.0
7.0
6.0
4.0
6.0
0.0
4.0
0.0
6.0
4.0
0.0
4.0
0.0
4.0
4.0
4.0
4.0
6.0
0.0
6.0
4.0
4.0
4.0
6.0
4.0
6.0
4.0
6.0
4.0
0.0
6.0
0.0
4.0
8.0
4.0
8.0
7.0
4.0

1546
1547
1548
1549
1550
1551
1552
1553
1554
1555
1556
1557
1558
1559
1560
1561
1562
1563
1564
1565
1566
1567
1568
1569
1570
1571
1572
1573
1574
1575
1576
1577
1578
1579
1580
1581
1582
1583
1584
1585
1586
1587
1588
903010 to 903020
903031
903032 to 903039
903040 to 903082
903084 to 903089
90309010
90309090
903110 to 903120
903141
903149
903180
903210
903220 to 903281
903289 to 903290
9033
91
92
93
940110
940120
940130 to 940159
940161
940169 to 940180
940190 to 940210
940290 to 940320
940330
940340
940350 to 940360
940370
940381 to 940591
940592
940599 to 940600
950300 to 950691
9507 to 9508
9601 to 9607
960810
960820 to 960891
960899
9609 to 9611
961210
961220 to 961900
9701 to 9703
9704
v1677
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
2.5
3.0
2.5
0.0
2.5
3.0
0.0
2.5
0.0
2.5
3.0
3.0
2.5
3.0
2.5
2.5
2.5
2.5
2.5
7.0
2.5
4.0
2.5
4.0
2.5
7.0
2.5
4.0
7.0
2.5
4.0
2.5
2.5
2.5
2.5
7.0
2.5
4.0
2.5
4.0
2.5
2.5
0.0
4.0
4.0
4.0
0.0
4.0
4.0
0.0
4.0
0.0
4.0
4.0
4.0
4.0
4.0
4.0
6.0
6.0
6.0
6.0
8.0
6.0
7.0
6.0
7.0
6.0
8.0
6.0
7.0
8.0
6.0
7.0
6.0
6.0
6.0
6.0
8.0
6.0
7.0
6.0
7.0
6.0
6.0
0.0
1589 9705 to 9706

All Goods
2.5
6.0
______________________________________________________________________________________________________________
S.No.
1.
2.
3.
4.
5.
6.
7.
8.
9.
Name of the Country

Malaysia
Singapore
Thailand
Vietnam
Myanmar
Indonesia
Brunei Darussalam
Lao Peoples Democratic Republic
Combodia
S.No.
1.
Name of the Country

Philippines
Appendix I
Appendix II

Exemption to goods imported into India for the purpose of organising the Common Wealth
v1678
Games, 2010:
Notifn. No. 13/10-Cus., dt. 19.2.2010 as amended by 84/10, 9/11]
TABLE
_____________________________________________________________________________________________________________________________
S.No
Conditions
_____________________________________________________________________________________________________________________________
(1)
(2)
(3)
_____________________________________________________________________________________________________________________________
1. (a)All sports goods, sports equipment and sports
(a) Imported by the Organising Committee of the Common
Wealth
requisites; fitness equipments; team uniform/clothing;
Games , 2010, suppliers or contractors or vendors or sub-vendors of
spares, accessories and consumables of the
same the Organising Committee of the Common Wealth Games, 2010 or
including ammunition for
shooting events;
National sports federations in relation to Games, 2010;
(b)Doping control equipment, Satellite phones/
GPS, paging communication systems and other
(b) the importer, at the time of clearance of the goods, produces
a
communication equipments; video/plasma screen, certificate to the Assistant Commissioner or Deputy Commissioner
electronic score board for display; time control
of Customs as the case may be, from the Joint Director General
Committee of the Games, 2010, indicating(Coordination) or Director (Coordination) of the Organising
devices, stop watches; timing, scoring and result
(i) the name and address of the importer and the description,
management systems; marquees; tents .
quantity and value of the said goods; and
(c)Aerostat with all standard equipment and
(ii) that the said goods are required for the purpose specified in
frames and- tools, including skirtings with essential
condition (a) above; and
and standard accessories; Geo Textiles Ground
c)
the importer, at the time of clearance of the goods, furnishes
an
Cloth or Carpet with cutting and laying Machines
undertaking that all such goods shall be consumed or re-exported
with standard and essential accessories.
within six months from the conclusion of the Games or shall be
handed over to the Sports Authority of India or Delhi Development
Authority or Government of National Capital Territory
of Delhi.
Provided that in the case of imports by suppliers or
contractors or vendors or sub-vendors of the Prasar Bharathi
or of
the broad casting right holders, the Prasar Bharati shall,
at the time
of clearance of the goods, furnish an undertaking that the imported
items other than consumables, shall be reexported within six months
from the conclusion of the Games and shall
pay an amount
equal
to the duty leviable on the imported goods but for the exemption
under this notification in the event of its
failure to do so.
2. Furniture and fixtures/ fittings, power generation and (a) Imported by the Organising Committee of the Games, 2010
distribution systems, air conditioning equipment
or suppliers or contractors or vendors or sub-vendors of the
which would be needed to be imported as per
Organising Committee of the Common Wealth Games, 2010
requirement of Games under Overlays and the
or National Sports federa tions in relation to Common Wealth
following goods and equipment,Games, 2010;
(a)Stage lighting and searchlights with control
a
panels, monitors, cables, trusses, pulleys with
certificate to theAssistant Commissioner or Deputy Commisstandard and essential accessories,
sioner of Customs, as the case may be from the Joint Director (b)
Communication system-wired intercom system
General
(Coordination)
/
Director
(Coordination)
of
the
complete withradio instruments or batteries or cables
Organizing Committee of the Games, 2010, indicatingor monitors or speakers with all standard and
(i) the name and address of the importer and the description,
essential accessories;
(c)Projectors, cameras, monitors, watchouts, cables
with standard and essential accessories;
(d)Aerial rigging for staging - Scenic flying Equipment (c) the importer, at the time of clearance of the goods, furnishes
an (Hawk equipment), equipment for tree canopy riggings
undertaking that all such goods shall be re-exported
within
with standard and essential accessories
s i x
months from the conclusion of the Games.
(e) Pyrotechnics - fireworks with monitors, triggering
consoles, cables with essential and standard accessories
v1679

(f) Helium gas (Through M/s INOX)
(g)Sound Equipment - complete with speakers
systems, audio controls, monitors, relay systems
and replay systems with all standard and essential
accessories
(h)ReFlex mesh - plastic netting statistic code :
39269097
(i) Spreading trailer 2006
(j) Koro topmaker 2006
(k)John deere 5525 tractor 2007
(l) Turf laying and harvesting machinery and accessories
(m) Ground protection - armour deck with and
without holes with fixing equipments and cables with
standard and essential accessories
(n)Creative materials - cloth, inflatables, essential
equipments, instruments with all standard and essential
accessories for Handover Ceremony for Glasgow 2014.
3. (a)All sports goods, sports equipment and sports
requisites; spares, accessories and consumables
of the same,
ing
ath letes in relation to Games, 2010;
(including alcoholic drinks),
a
(c)
tificate to the Assistant Commissioner or Deputy Com
missioner of Customs, as the case may be from
(e)dining/kitchen items, office consumables
stationery and gift items, souvenirs, mementoes,
(f) Goods for display / exhibition / stalls /reception
(a)
(b)

pharmaceuticals and medical consumables,
cer(d) fitness equipments; team uniform/clothing,
(i)
(ii)
an
(c)
(i)
(ii)
4. Broad casting equipment

or
ing
a
Com
from the Joint
tion) or Director (Coordination) of
the Games 2010, indicating-
(a)
(b)
(i)
(ii)
an
within
sion of the Games.
Imported by Organising Committee of the Common Wealth

Games, 2010 or Common Wealth Games Federation Members or Common Wealth Games Associations or participatFood stuff, energy drinks, isotonic, tonic water
(c)
the Joint Director General (Coordination) or Director (Coor

dination) of the Organizing Committee of the Commonwealth
Games, 2010, indicatingthe name and address of the importer and the description,
that the said goods are required for the purpose specified in
condition (a) above;
undertaking that,all such goods, excluding gift items, souvenirs, mementoes
and goods which have been consumed, shall be re-exported
within six months from the conclusion of the games; and
a utilisation certificate for the goods consumed shall be fur
nished from the Joint Director General (Coordination) or
Director (Coordination) of the Organizing Committee of the
Games, 2010.
Imported by Prasar Bharti or broad casting right holders as
per Agreement between the Organising Committee of Games,
2010 and Prasar Bharti suppliers or contractors or vendors
sub-vendors of the Prasar Bharathi or of the broad castright holdersin relation to Games, 2010;
the importer, at the time of clearance of the goods, produces
certificate to the Assistant Commissioner or Deputy
missioner of Customs, as the case may be,
Director General (Coordinathe Organizing Committee of
the name and address of the importer and the description,
that the said goods are required for the purpose specified in
undertaking that all such goods shall be re-exported
six months from the concluProvided that in the case of imports by suppliers or
contractors or vendors or sub-vendors of the Prasar Bharathi
or of the broad casting right holders, the Prasar Bharati shall,
v1680
at the time of clearance of the goods, furnish an undertaking

that the imported items other than consumables, shall
be re-exported within six months from the conclusion of the
Games and shall pay an amount equal to the duty leviable on
the imported goods but for the exemption under this
notification in the event of its failure to do so.
5. Arms and Ammunition of the following description:
(a) Imported by Organising Committee of the Common Wealth
a) Rifles- 22 Calibres (should have at least an
Games, 2010 or Common Wealth Games Federation
outside barrel diameter of 10 mm.)
Members or Common Wealth Games Associations or partici
b) Pistols - 22 and .32 Calibres (barrels should
pating athletes in relation to Games, 2010;
be measured from the Breach point)
a
c)
Air Rifles/Pistols - 4.5 mm /0.177 Calibers
certificate to the Asstt.Commissioner or Deputy Commissioner
d)
Shot Guns - 12 bore (should be Ventilated Rib
of Customs as the case may be from the Joint DirectorGeneral
and Single Sighting Planes)
(Coordination) or Director (Coordination) of the Organizing
e)
Air pellets Diablo type (i.e. with flat nose
Committee of the Commonwealth Games 2010, indicatingand met round or painted nose)
(i)
the name and address of the importer and the description,
f)
Ammunition- 12 bore cartridges,.27 air pellets,.
22 bore rapid fire (shot) cartridges,.22 bore
pistol match standard sports,.32 bore wad
condition (a) above;
cutters,.62 Full bore Ammunition.
(c) the importer, at the time of clearance of the goods, furnishes
an g)
32 bore revolver(barrel length should not be
u n dertaking that,less than 41/2" and measurements are to be taken
(i) all such goods other than those consumed during the
from the end of the cylinder holding the cartridge)
shooting events, shall be re-exported at the time of final
h) 22 bore revolver- (ban-el length same as above)
departure of the participating athletes;
i) Telescope
(ii) a utilisation certificate for the goods consumed shall
be
furnished from the Joint Director General (Coordination) or
Director (Coordination) of the
Organizing Committee of the
Games, 2010. and
(d) Import of such arms and ammunition shall be subject to the
applicable licensing conditions imposed by the Directorate
General of Foreign Trade and approvals of Ministry of Home
Affairs.
________________________________________________________________________________________________________________________________________

[Notifn. No.29/10-Cus., dt. 27.2.2010].
Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the
public interest so to do, hereby exempts the goods of description specified in column (3) of the
Table below, falling within the Chapter, heading, sub-heading or tariff item of the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in
column (2) of the said Table, when imported into India, from so much of the additional duty of
customs leviable thereon under sub-section (5) of section 3 of the said Customs Tariff Act, as is
in excess of the amount calculated at the rate specified in the corresponding entry in column (4)
of the Table aforesaid :Table
_________________________________________________________________________________
S. No.
Chapter, heading,
St a n d a r d
rate
sub-heading or
tariff item of the
First Schedule
v1681
_________________________________________________________________________________
(1)
(2)
(3)
(4)
_________________________________________________________________________________
1.
Any Chapter All pre-packaged goods intended for retail
Nil
sale in relation to which it is required, under
the provisions of the Standards of Weights
and Measures Act, 1976 (60 of 1976) or the
rules made thereunder or under any other
law for the time being in force, to declare
on the package thereof the retail sale
price of such article
2
61 (excluding All goods
Nil
6117 90 00),
62 (excluding
6217 90)
3
8517 12
All goods
Nil
4
9101, 9102
All goods
Nil
_________________________________________________________________________________

Exemption to all items of machinery etc. for the initial setting up of a solar power generation
project:
[Notifn. No.30/10-Cus., dt. 27.2.2010].
1962 (52 of 1962), the Central Government on being satisfied that it is necessary in the public
interest so to do, hereby exempts all items of machinery, including prime movers, instruments,
apparatus and appliances, control gear and transmission equipment and auxiliary equipment (including those required for testing and quality control) and components, required for the initial
setting up of a solar power generation project or facility, when imported into India, from so much
of the duty of customs leviable thereon which is specified in the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975), as is in excess of 5% ad valorem, subject to the following conditions, namely:(1)
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 a
Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy to
the effect that the goods are required for initial setting up of a project or facility for the generation of power using solar energy and the said officer recommends the grant of this exemption;
and
(2)
the importer furnishes an undertaking to the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, that such imported goods will be used
for the purpose specified and in the event of his failure to comply with this condition, he shall be
liable to pay, in respect of such goods as is not proved to have been so used, an amount equal to
the difference between the duty leviable on such goods but for the exemption under this notifica-
v1682
tion and that already paid at the time of importation.

Exemption to goods when imported for display or sale in the INDIPEX 2011:
[Notifn No. 78 /10 - Cus., dt. 27.7.2010]
1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public
interest so to do, hereby exempts the goods described in the Schedule annexed hereto, when
imported into India for display or sale in the INDIPEX 2011 which is an international philatelic
exhibition to be held at New Delhi from the 12th February, 2011 to 18th February, 2011, organized by the Department of Posts in the Ministry of Communications, Government of India, from
the whole of the duty of customs leviable thereon which is specified in the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duties leviable
thereon under section 3 of the said Customs Tariff Act, subject to the condition that an officer not
below the rank of a Deputy Secretary to the Government of India in the Department of Posts in
the Ministry of Communications certifies that the said goods are required for display or sale in
the above said exhibition.
SCHEDULE
Used or unused postage stamps
First day covers or special covers
Brochures
Pamphlets for philately promotion
Stock book, albums for preserving stamps
Stock sheets suitable for stamps, collectables
Specimen signatures or telephone cards or similar items
Binders for stock sheets
Mounts, mount cutters
Stock cards of any size
Corner mounts for mounting cover
Stamp tweezers in different designs
Magnifying glasses or folding pocket magnifiers or telescopic magnifiers or
microscopic battery operated magnifiers
(xiv.) Protective covers (transparent covers), philatelic covers or envelopes
(xv.)
Books on philately
(xvi.) Book marks
(xvii.) Arrows (in small paper slips for indication)
(xviii.) Postal stationery, postal cards, envelopes, letter cards
(xix.) Commemorative coins issued by postal administrations
(i.)
(ii.)
(iii.)
(iv.)
(v.)
(vi.)
(vii.)
(viii.)
(ix.)
(x.)
(xi.)
(xii.)
(xiii.)
2.
This notification shall remain in force upto and inclusive of the 18th February, 2011.

Exemption to goods imported into India by a designated airline registered or incorporated
in a country:
[Notifn No. 130/10-Cus., dt. 23.12.2010]
v1683
interest so to do, hereby exempts the goods of description specified in column (2) of the Table
annexed hereto, when imported into India by a designated airline specified in column (3) of the
Schedule annexed hereto and registered or incorporated in a country specified in column (2) of
the said Schedule, from the whole of the duty of customs leviable thereon which is specified in
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the
additional duty leviable thereon under section 3 of the said Customs Tariff Act, namely:Table
___________________________________________________________________________________________________
S. No.
Description
___________________________________________________________________________________________________
(1)
(2)
___________________________________________________________________________________________________
1.
Printed ticket stocks
2.
Airway bills
3.
Any printed material which bears the insignia of the importing airline printed
thereon including baggage tags
4.
Publicity material for distribution free of charge
___________________________________________________________________________________________________
Schedule
___________________________________________________________________________________________________
S.No.
Name of the country
Name of designated airline
___________________________________________________________________________________________________
(1)
(2)
(3)
___________________________________________________________________________________________________
1.
Russia
2.
UAE
3.
4.
Kazakhstan
China
5.
6.
7.
8.
France
Mauritius
Slovak Republic
Japan
9.
USA
10.
Afghanistan
11.
Republic of Korea
(i) Aeroflot
(ii) Transaero Airlines
(i) Air Arabia
(ii) Emirates
(iii) Etihad Airways
(i) Air Astana
(i) Air China
(ii) China Eastern Airlines
(iii) China Southern Airlines
(i) Air France
(i) Air Mauritius
(i) Air Slovakia
(i) All Nippon Airways
(ii) Japan Airlines
(i) American Airlines
(ii) Continental Airlines
(iii) Northwest Airlines
(i) Ariana Afghan Airlines
(ii) Kam Air
(iii) Pamir Airways
(i) Asiana Airlines

12.
13.
Austria
Bahrain
14.
Bangladesh
15.
UK
16.
Hong Kong
17.
18.
Taiwan
Germany
19.
20.
21.
22.
23.
24.
Bhutan
Egypt
Israel
Ethiopia
Finland
Iran
25.
Kuwait
26.
27.
28.
29.
30.
31.
Netherlands
Kenya
Kyrgyzstan
Malaysia
Maldives
Sri Lanka
32.
33.
34.
35.
36.
37.
38.
39.
40.
Myanmar
Nepal
Oman
Pakistan
Australia
Qatar
Jordan
Saudi Arabia
Singapore
41
42.
43.
44.
45.
South Africa
Switzerland
Thailand
Turkey
Turkmenistan
v1684
(ii) Korean Air
(i) Austrian Airlines
(i) Bahrain Air
(ii) Gulf Air
(i) Biman Bangladesh Airlines
(ii) GMG Airlines
(iii) United Airways
(i) British Airways
(ii) Virgin Atlantic Airways
(i) Cathay Pacific Airways
(ii) Hong Kong Dragon Airlines
(i) China Airlines
(i) Condor
(ii) Lufthansa German Airlines
(i) Druk Air
(i) Egypt Air
(i) El-Al- Israel Airlines
(i) Ethiopian Airlines
(i) Fin Air
(i) Iran Air
(ii) Mahan Air
(i) Jazeera Airways
(ii) Kuwait Airways
(i) KLM Royal Dutch Airlines
(i) Kenya Airways
(i) Kyrgyzstan Air Company
(i) Malaysia Airlines
(i) Maldivian
(i) Mihin Lanka
(ii) Sri Lankan Airlines
(i) Myanmar Airways
(i) Nepal Airlines
(i) Oman Air
(i) Pakistan International Airlines
(i) Qantas Airways
(i) Qatar Airways
(i) Royal Jordanian Airlines
(i) Saudi Arabian Airlines
(i) Singapore Airlines
(ii) Silk Air
(iii) Tiger Airways
(i) South African Airways
(i) Swiss International Airlines
(i) Thai Airways
(i) Turkish Airlines
(i) Turkmenistan Airlines
GENERAL EXEMPTION NO. 183 &184
v1685
46.
Uzbekistan
(i) Uzbekistan Airlines
47.
Yemen
(i) Yemen Airways
___________________________________________________________________________________________________

Exemption to all items of machinery required for the initial setting up of a solar power
generation or facility:
[Notifn No. 1/11-Cus., dt. 6.1.2011]
1962 (52 of 1962), and in supersession of the notification of the government of India in the
Ministry of Finance ( Department of Revenue ) No. 30/2010 Customs, dated 27th Feb. 2010,
the Central Government on being satisfied that it is necessary in the public interest so to do,
hereby exempts all items of machinery, including prime movers, instruments, apparatus and appliances, control gear and transmission equipment and auxiliary equipment (including those required for testing and quality control) and components, required for the initial setting up of a
solar power generation project or facility, when imported into India, from so much of the duty of
(51 of 1975), as is in excess of 5% ad valorem, and from the whole of the Additional Duty of
Customs leviable thereon under section 3 of the said Customs Tariff Act, subject to the following
conditions, namely:(1)
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 a
Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy to
the effect that the goods are required for initial setting up of a project or facility for the generation of power using solar energy, indicating the quantity, description and specification thereof;
and the said officer recommends the grant of this exemption ; and
(2)
the importer furnishes an undertaking to the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, that such imported goods will be used
for the purpose specified and in the event of his failure to comply with this condition, he shall be
liable to pay, in respect of such goods as is not proved to have been so used, 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.

Exemption to the goods imported for the purpose of organizing the International Cricket
Council World Cup 2011:
[Notifn No. 7/11-Cus., dt. 9.2.2011]
interest so to do, hereby exempts the goods of the description specified in column (2) of the
Table below and falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975),
when imported into India for the purpose of organizing the International Cricket Council World
v1686
Cup 2011 (hereinafter referred as World Cup), from the whole of the duty of customs leviable
thereon which is specified in the said First Schedule and from the whole of the additional duty
leviable thereon under section 3 of the said Customs Tariff Act, subject to the conditions specified in column (3) of the said Table, namely:TABLE
_____________________________________________________________________________________________________________________________________
Conditions
_____________________________________________________________________________________________________________________________________
(1)
(2)
(3)
_____________________________________________________________________________________________________________________________________
1.
Sport equipments;
(a) Imported by the Board of Control for Cricket in
India (hereinafter referred as BCCI) or by any importer
2.
Medical instruments;
authorized in writing by BCCI in relation to World
Cup,
2011 indicating,3.
Photographic and audio-visual the name and address of the importer and the
equipment and supplies;
description, quantity and value of the said goods and
that the said goods are required for the purpose
specified in this condition ;
4.
Broadcast equipment and
supplies;
(b) Such importer, at the time of clearance of the goods
shall furnish a bond for the value of the imported goods
5.
Computer and other
supported by a bank guarantee to the extent of twenty
office equipment;
five percent of the said value, to the satisfaction of the
Assistant Commissioner of Customs or Deputy
Commissioner of Customs, undertaking that all such
goods shall be re-exported within three months from
the date of official closure of the World Cup and shall
pay an amount equal to the duty leviable on the
imported goods but for the exemption under this
notification in the event of failure to do so; and
(c) Such goods shall be imported and re-exported from
the sea ports at Mumbai or Chennai, Inland Container
Depot at Tuglakabad or airports at Mumbai, Chennai
or Delhi.
_____________________________________________________________________________________________________________________________________

Exemption to the Jute products falling under heading 6305 when imported from Bangladesh:
[Notifn. No.8/2011-Cus., dt. 14.2.2011]
1962 (52 of 1962) the Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby exempts, Jute products falling under heading 6305 of the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975), when imported from Bangladesh, from the whole
of the additional duty of customs, leviable thereon under sub-section (1) of section 3 of the said
Customs Tariff Act.
v1687
[Notifn. No.53/11-Cus., dt. 1.7.2011 as amended by 128/11, 67/12].

column (2) of the said Table, when imported into India from Malaysia, from so much of the duty
of customs leviable thereon as is in excess of the amount calculated at the rate specified in the
corresponding entry in column (4) of the aforesaid Table:
Provided that the exemption shall be available only if importer proves to the satisfaction of the
that the goods in respect of which the benefit of this exemption is claimed are of the origin of
Malaysia, in accordance with provisions of the Customs Tariff [Determination of Origin of Goods
under the Preferential Trade Agreement between the Governments of the Republic of India and
Malaysia] Rules, 2011, published vide the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 43/2011-Customs (N.T.), dated the 1st July, 2011.
Table
__________________________________________________________________________________________________
S. No Chapter, Heading,
Description
Rate (in percentage
Sub-heading and
unless otherwise
Tariff item
specified)
__________________________________________________________________________________________________
(1)
(2)
(3)
(4)
__________________________________________________________________________________________________
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
0101
010221
010229 to 010290
0103 to 0104
010599
0106
0201 to 0206
020724 to 0210 (except
020743 and 020753)
0301
030213 to 030222
030224 to 030229
030233 to 030239
030242
030245 to 030247
030252 to 030253
030254 to 030273
030274
030279
030281
030282 to 030289
030290 to 030312
030313
030319 to 030333
030343 to 030346
030349
030351
030357
030363 to 030366
030381
030383
030384
030390
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
5.0
0.0
5.0
0.0
18.0
5.0
5.0
5.0
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
5.0
5.0
5.0
5.0
18.0
18.0
5.0
18.0
5.0
18.0
5.0
18.0
5.0
2.5
5.0
5.0
13.0
5.0
13.0
5.0
5.0
13.0
5.0
5.0
v1688
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
030520
030541 to 030562
030564 to 030612
030619
030625
030629
0307 to 0308
0403
040490
040610 to 040640
0407
0408
0410
0501 to 0507
05080010
05080020 to 05119999
060110
060120 to 060240
060290
070390
070420 to 070529
070920
070940 to 070959
070970 to 070999
071030
0711
071231 to 071239
071320 to 071360
07139010
07139090
071420 to 071490
080121 to 080122
080131
080211
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
67
68
69
70
71
72
73
74
75
76
77
080221 to 080252
080410 to 080420
08043000
080440
080520
080711
080720
080830 to 080910
080930
080940
081010 to 081050
(except 081030)
081030
081060 to 081090
0811
081320
081330
0814
090111
090240
0903
090411
0906
0907
090821 to 090822
09096111 to 09096129
09096131 to 09096149
09096110 to 09096120
09096130 to 09096140
090940 to 090950
All goods
All goods
Xineapples
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
5.0
5.0
5.0
5.0
5.0
5.0
5.0
5.0
5.0
5.0
10.0
18.0
5.0
5.0
2.5
5.0
3.0
0.0
3.0
5.0
5.0
5.0
5.0
5.0
5.0
5.0
5.0
5.0
2.5
5.0
5.0
5.0
0.0
Rs. 7
per kg
5.0
5.0
10.0
5.0
18.0
13.0
13.0
5.0
5.0
5.0
5.0
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
5.0
5.0
5.0
5.0
13.0
5.0
80.0
80.0
5.0
62.0
5.0
20.0
18.0
5.0
13.0
5.0
13.0
13.0
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95

96
97
98
99
100
101
102
103
104
105
106
107
091020
1002 to 1004
100810
100830 to 100890
11029010
120910 to 120930
120991
120999
121010
121120
121130 to 121140
12119011 to 12119049
108
109
110
111
112
113
114
115
116
117
118
119
120
12119049
12119050 to 12119099
121221 to 121229
121291 to 121490
130120
130190 (except 13019022)
13019022
13019099
130211 to 130213
130219 to 130220
130231 to 130239
140190 to 140420
140490
121
14049090
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
1501
1502
1503 to 1504
1505
1506
150910
150990
151110
151190
15159091
15159099
151610
15132110
15132910
15171021
15180011
15180019
15180021
15180029
15180031
15180039
15180040
1521
1522
160220 to 160231
160239
160249 to 160300
160411 to 160413
160415 to 160416
160417 to 160419
160420
160510
160540 to 160590
170211 to 170219
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than liquorice roots fresh or dried
whether or not crushed or powdered
Liquorice roots fresh or dried whether or not crushed or powdered
All goods
All goods
All goods
All goods
All goods other than lac
All goods
Lac
All goods
All goods
All goods
All goods
All goods other than vegetable materials used primarily as broom or
brushes(e.g. broom corn piassava etc) and raw vegetable materials
of kind used primarily in dyeing or tanning
Vegetable materials used primarily as broom or brushes(e.g.
broom corn piassava etc) and raw vegetable materials of kind
used primarily in dyeing or tanning
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Tung oil and its fractions,edible grade
Tung oil and its fractions,other than edible grade
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
v1689
13.0
0.0
0.0
0.0
13.0
5.0
3.0
0.0
13.0
5.0
5.0
6.0
5.0
6.0
13.0
5.0
5.0
13.0
10.0
5.0
5.0
5.0
5.0
5.0
13.0
5.0
5.0
5.0
5.0
6.0
5.0
5.0
5.0
64.0
74.0
5.0
5.0
13.0
82.0
82.0
68.0
15.0
13.0
15.0
13.0
15.0
13.0
15.0
13.0
5.0
18.0
5.0
5.0
13.0
13.0
5.0
13.0
5.0
5.0
5.0

156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
170220
170230 to 170240
170250 to 170290
170310
170390
1704
1801 to 1802
1803
180400 to 180620
180631 to 180632
190110 to 190120
190190
190211 to 190220
190230 to 190240
190410
190430
190510 to 190531
190532
190540
190590
2001
200290
20039090
200490
200560 to 200570
200710 to 200820
200870 to 200880
200912
200921 to 200941
200961 to 200989
200990
210210 to 210610
220110 to 220210
220290
220720
2209
230110
230120
2302 to 2303
2307 to 2308
230910
2501 to 2514
251511 to 251512
251520
2516
2517 to 2521
252210
252220 to 252230
252310 to 252321
252329
252330
252390
2524
2525 to 2530
2601 to 2617
2618 to 2619
262011 to 262019
262021 to 262029
262030
262040 to 262190
270111 to 270119
270120 to 270820
2709
271111 to 271113
271119
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
v1690
5.0
13.0
5.0
4.0
2.5
5.0
5.0
18.0
13.0
5.0
5.0
13.0
5.0
13.0
5.0
5.0
5.0
13.0
5.0
13.0
5.0
13.0
5.0
5.0
5.0
5.0
5.0
5.0
5.0
5.0
13.0
5.0
5.0
13.0
2.5
13.0
5.0
5.0
5.0
5.0
5.0
0.0
7.0
4.0
2.5
0.0
5.0
0.0
7.0
0.0
4.0
7.0
2.5
0.0
0.0
0.0
2.5
0.0
2.5
0.0
0.0
2.5
5.0
0.0
2.5

221
222
223
224
225
226
227
228
229
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
271121
2714 to 2715
2716
2801 to 2802
2803
280410
280421
280429 to 280540
2806 to 2813
(except 28100020)
28100020
2814
281511 to 281512
281520 to 281640
28170020
2818 to 2822
(except 28182010)
28182010
28230010
28230090
282410
282490 to 285300
290110 to 290230
290241 to 290242
290243
290244
290250
290260 to 290290
29031110
29031120
290312
290313
290314
290315
290319
290321
290322
290323
290329
290331 to 290381
290382 to 290389
290391 to 290392
290399
2904
290511 to 290512
290513
290514
290516 to 290517
29051910 to 29051990
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
29051990
290522
290529 to
290541 to
290543 to
290545 to
290551 to
290612
290613 to
290629 to
290712
290713
290715
290719
29071990
230
231
232
233
234
235
290539
290542
290544
290549
290611
290621
290711
v1691
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
5.0
2.5
0.0
0.0
5.0
0.0
5.0
0.0
2.5
All goods
All goods
All goods
All goods
All goods
All goods
0.0
0.0
6.0
2.5
3.0
2.5
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than saturated Pentanol (Amyl alcohol)
and isomers thereof
Saturated Pentanol (Amyl alcohol) and isomers thereof
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than Xylenol and their salts
Xylenol and their salts
0.0
2.5
2.5
6.0
2.5
0.0
5.0
0.0
5.0
0.0
0.0
2.5
0.0
2.5
6.0
0.0
0.0
0.0
0.0
2.5
0.0
5.0
0.0
5.0
0.0
5.0
0.0
6.0
2.5
6.0
2.5
6.0
2.5
2.5
6.0
2.5
5.0
6.0
2.5
3.0
2.5
6.0
2.5
3.0
2.5
3.0
2.5

283
284
285
286
287
290721 to 290722
290723
290729
290811
290819
288
290819
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
290891
290892 to 290911
290919
290920
290930
290941 to 290944
290949
290950 to 291020
291030
291040 to 291090
291100 to 291212
291219
29121990
291221
291229
291241 to 291300
291411
291412 to 291413
291419
29142921 to 29142922
291422
291423
29142910
29142990
291431
291439
291440 to 291450
291461
291469
291470 to 291513
291521 to 291529
29152990
291531
291532 to 291560
291570
29159030
291611 to 291612
291615
291616 to 291619
291620
291631
291632
291634
29163990
291636
291639
291711 to 291713
291714
291719
291720
291732
291733 to 291735
291736 to 291739
291811 to 291812
29181310
29181390
291814 to 291815
All goods
All goods
All goods
All goods
All goods other than derivatives containing only halogen
substituent and their salts (excluding Pentachlorophenol (ISO))
Derivatives containing only halogen substituent and their
salts (excluding Pentachlorophenol (ISO))
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than butanol (butyraldehyde, normal isomer)
Butanol (butyraldehyde, normal isomer)
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than Sodium acetate and cobalt acetate
Sodium acetate and cobalt acetate
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Esters of phenyl acetic acid
All goods
All goods except Esters of Phenyl acetic acid
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
v1692
2.5
0.0
6.0
2.5
6.0
2.5
6.0
2.5
6.0
2.5
6.0
2.5
6.0
2.5
0.0
6.0
2.5
6.0
2.5
3.0
2.5
2.5
6.0
3.0
6.0
2.5
3.0
2.5
6.0
6.0
2.5
6.0
3.0
2.5
6.0
2.5
6.0
2.5
6.0
2.5
6.0
6.0
6.0
2.5
6.0
2.5
6.0
2.5
6.0
2.5
2.5
3.0
2.5
3.0
6.0
2.5
6.0
3.0
6.0
2.5
6.0
6.0
2.5

346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
29181690
291818 to 291819
291821
291822 to 291830
291891 to 292019
292090
2921 to 2925
292610
292620 to 293020
293030
293040
29305000
29309010
29309030
29309050
29309060
29309070
29309080
29309091
29309099
29309099
2931
293211 to 293369
293371
293372 to294200
3001 to 3002
300310 to 300320
300331
300339 to 300340
300390
300410 to 300431
300432
300439 to 300490
300510 to 300650
300660
300670
300691
300692
3101
310210
310221
310229 to 310240
310250
310260 to 310420
310430
310490 to 310510
310520 to 310590
3201
320210
320290 to 320420
320490
3205
320611 to 320619
320620
320641
320642
320649
403
32064990
404
405
406
320650 to 320730
320740
320810 to 320910
v1693
All goods
6.0
All goods
2.5
All goods
3.0
All goods
6.0
All goods
2.5
All goods
6.0
All goods
2.5
All goods
0.0
All goods
2.5
All goods
3.0
All goods
2.5
All goods
2.5
All goods
3.0
All goods
3.0
All goods
3.0
All goods
3.0
All goods
3.0
All goods
3.0
All goods
3.0
Other, other than dithiocarbonates (xanthates)
3.0
Dithiocarbonates (xanthates)
2.5
All goods
6.0
All goods
2.5
All goods
7.0
All goods
2.5
All goods
2.5
All goods
7.0
All goods
2.5
All goods
7.0
All goods
2.5
All goods
7.0
All goods
2.5
All goods
7.0
All goods
2.5
All goods
0.0
All goods
2.5
All goods
7.0
All goods
2.5
All goods
6.0
All goods
5.0
All goods
0.0
All goods
6.0
All goods
0.0
All goods
6.0
All goods
0.0
All goods
6.0
All goods
0.0
All goods
2.5
All goods
6.0
All goods
2.5
All goods
6.0
All goods
2.5
All goods
2.5
All goods
2.5
All goods
6.0
All goods
2.5
All goods other than Pigments and preparations based on
6.0
cadmium compounds and pigments and preparations based
on hexacyanoferrate (ferrocyanides and ferricyanides)
Pigments & preparations based on cadmium compounds and pigments 2.5
& preparations based on hexacyanoferrate (ferrocyanides and
ferricyanides)
All goods
2.5
All goods
0.0
All goods
2.5

407
408
409
410
411
412
413
414
415
320990
32100090
32110000 to 32129010
32129020
32129030 to 32141000
321490
3215
330112 to 330113
330119
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
33011990
330124 to 330129
330130 to 330190
330210
330290 to 330300
3304 to 3305
330610
330620 to 330720
330730
330741
330749 to 330790
340111
340119
340120 to 340211
340212 to 340213
340219 to 340290
340311
340319
340391
340399
3404
340510 to 340530
340540 to340590
3406
3407
3501
3502 to 3503
35040010
35040091
35040099 to 35052000
350610 to 350691
350699 to 350790
3601 to 3604
3606
370110
370120
370130 to 370710
370790
3801 to 3807
38085000
38085000
38085000
458
459
460
461
462
463
464
465
466
467
468
469
380891
380892
380893
38089400
380899
380910
380991 to 380992
380993
3810
3811
381210
381230
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than essential oils of bergamot and essential
oils of lime
Essential oils of bergamot and essential oils of lime
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Insecticides
Fungicides
Other than insecticides, fungicides, herbicides-anti-sprouting
products, disinfectants and plant-growth regulators
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
v1694
4.0
7.0
2.5
2.5
2.5
7.0
2.5
5.0
12.0
5.0
12.0
5.0
20.0
7.0
2.5
7.0
2.5
4.0
7.0
2.5
2.5
7.0
2.5
7.0
2.5
2.5
6.0
2.5
6.0
2.5
7.0
2.5
7.0
2.5
12.0
5.0
12.0
11.0
12.0
7.0
2.5
2.5
2.5
2.5
0.0
2.5
7.0
2.5
7.0
4.0
2.5
7.0
4.0
7.0
7.0
2.5
5.0
2.5
6.0
2.5
2.5
2.5
2.5

470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
3813 to 3814
3815 to 3816
3817
3818
3819 to 3822
38231111 to 38231119
38231190
382312 to 382313
382319
382370
382410 to 382450
382460
382471 to 382490
3825
390110 to 390120
390130
390190 to 390210
390220
390230
390290
390311 to 390410
390421
390422
390430
390440 to 390461
390469 to 390521
390529
390530 to 390599
3906
390710 to 390720
390730
390740
390750
390760
390770
390791
390799
3908
390910 to 390940
390950 to 391400
391610
391620
391690
391710 to 391729
391731
391732 to 391739
391740 to 392061
392062
392063 to 392071
392079
392091
392092 to 392094
392111 to 392112
392114 to 392119
3922 to 3923
392490
392510
392520 to 392620
392640 to 392690
400130 to 400220
400231
400239 to 400260
400270
400280 to 400299
4003
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
v1695
2.5
2.5
6.0
0.0
2.5
12.0
11.0
5.0
11.0
5.0
2.5
5.0
2.5
2.5
5.0
3.0
5.0
2.5
5.0
3.0
5.0
3.0
5.0
3.0
2.5
3.0
6.0
2.5
6.0
2.5
3.0
3.0
3.0
6.0
3.0
6.0
3.0
7.0
6.0
2.5
7.0
4.0
7.0
4.0
7.0
4.0
7.0
4.0
7.0
4.0
7.0
4.0
7.0
4.0
7.0
7.0
4.0
7.0
7.0
2.5
0.0
2.5
7.0
2.5
7.0

535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
400400 to 400510
400520 to 400599
400610
400690 to 400819
400829
400911
400912
400921
400922
400931
400932
400941 to 400942
401011 to 401031
401032
401033
401034 to 401035
401036
401039
401110 to 401120
401130
401140 to 401150
401161 to 401199
401211 to 401212
401213
401219 to 401290
401310 to 401320
401390
401410
401490 to 401692
401693
401694 to 401695
401699
4017
4101 to 4103
4104 to 4115
4201 to 4205
4206
4301 to 4302
4303 to 4304
4401 to 4403
4404 to 4405
4406
4407 to 4410
4411
4412 to 4421
45
46
4701 to 4706
470710
470720 to 470730
470790
4801
4802
4803
480411 to 480449
480451
480452 to 480525
480530
480540 to 480630
480640 to 480700
480810
48084010
48084090
481013
481014
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
v1696
2.5
7.0
4.0
7.0
7.0
4.0
2.5
4.0
2.5
7.0
2.5
7.0
2.5
7.0
4.0
7.0
4.0
2.5
7.0
0.0
7.0
2.5
7.0
0.0
7.0
2.5
4.0
0.0
2.5
7.0
2.5
7.0
2.5
0.0
2.5
7.0
4.0
0.0
2.5
0.0
2.5
7.0
2.5
4.0
2.5
2.5
2.5
0.0
2.5
4.0
2.5
0.0
2.5
7.0
2.5
4.0
2.5
4.0
2.5
4.0
2.5
4.0
2.5
7.0
4.0

600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
481019 to 481022
481029 to 481032
481039 to 481099
481110
481141 to 481149
481151 to 481159
481160
481190 to 481690
481710
481720
481730
481810 to 481910
481920 to 481930
481940 to 482090
482210 to 482340
482361 to 482369
482370 to 482390
49011010
49011020 to 49019100
490199
4902
4903
4904 to 4906
4907
4908
4909 to 4910
491110
49119100 to 49119910
49119920
49119990
50010000 to 50020020
50020030 to 50030090
5004 to 5007
5101 to 5102
5103
510400 to 510521
51052910
51052990
510531 to 510620
510720
5108 to 5110
511111 to 511119
511120
511130
511190
511211 to 511219
511220
511230
511290 to 511300
5201
5202
5203
5204 to 5207
520812 to 520813
520819
520821 to 520831
520833 to 520843
520849
520851
520859
520911 to 520919
520921 to 520941
520943 to 521011
521019
521021 to 521029
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
v1697
2.5
4.0
2.5
4.0
7.0
2.5
4.0
2.5
7.0
2.5
7.0
2.5
4.0
2.5
2.5
7.0
2.5
0.0
2.5
7.0
0.0
2.5
0.0
2.5
7.0
2.5
7.0
2.5
0.0
2.5
5.0
5.0
2.5
0.0
5.0
2.5
10.0
4.0
2.5
4.0
2.5
7.0
4.0
7.0
4.0
7.0
2.5
7.0
2.5
4.0
6.0
13.0
2.5
7.0
2.5
7.0
7.0
4.0
7.0
7.0
4.0
7.0
7.0
4.0
7.0

665
666
667
668
669
670
671
672
673
674
521032 to 521039
521049 to 521059
521111 to 521119
521120 to 521225
5301
5302
5303
53050010 to 53050040
53050050
53050090
675
53050090
676
677
678
679
680
681
682
683
684
685
686
687
688
689
5306
5307
530810
530820 to 530890
530911 to 530919
530921 to 531090
5311
5401
540211 to 540219
540220
540231 to 540232
540233
540234 to 540239
540244
690
540244
691
692
693
694
695
696
697
698
699
700
701
702
703
704
705
706
707
708
709
710
711
712
713
714
715
716
717
718
719
720
721
722
723
724
54024400
54024500
54024600
54024700
540248 to 540249
540251
540252
540259 to 540261
540262
540269
5403
540411 to 540419
540490
5405
54060010
54060020
54071016
54071026
54071036
54071046
54071096
540720 to 540730
540741 to 540742
540743
540744 to 540752
540753
540754 to 540772
540773
540774 to 540781
540783
540784
540791 to 540792
540793
540794 to 540822
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than sisal fibre, aloe fibre, other textile fibres
of genus agave raw, ramie or chine grass
Sisal fibre, aloe fibre, other textile fibres of genus agave raw,
ramie or chine grass
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Elastomeric yarn of Nylon or other polyamides, untwisted or with a
twist <=50 turns per mtr. single
Elastomeric other yarn(other than of nylon or other polyamides or of
polyester), single, untwisted or with a twist not exceeding
50 turns per mtr.
Elastomeric yarn of polyesters
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
v1698
7.0
7.0
4.0
7.0
0.0
5.0
2.5
4.0
2.5
4.0
2.5
4.0
2.5
4.0
2.5
7.0
2.5
4.0
4.0
7.0
6.0
7.0
6.0
7.0
7.0
4.0
2.5
7.0
7.0
7.0
4.0
7.0
6.0
7.0
6.0
7.0
2.5
7.0
4.0
2.5
4.0
2.5
7.0
7.0
7.0
7.0
7.0
2.5
4.0
7.0
4.0
7.0
4.0
7.0
4.0
7.0
2.5
4.0
7.0
4.0

725
726
727
728
729
730
731
732
733
734
735
736
737
738
739
740
741
742
743
744
745
746
747
748
749
750
751
752
753
754
755
756
757
758
759
760
761
762
763
764
765
766
767
768
769
770
771
772
773
774
775
776
777
778
779
780
781
782
783
784
785
786
787
540823
540824 to 540832
540833
540834
550110
550120
550130 to 550190
5502
550311 to 550319
55032000
550330 to 550340
550390
5504
550510
550520
550610
550620
550630 to 550690
5507
550810
550820 to 550912
550921 to 550922
550931 to 550932
550941 to 550942
550952 to 550953
550959
550961 to 550969
550991 to 550999
551020
551030
5511
5512
551312 to 551319
551323 to 551349
551412 to 551511
551513
551519 to 551521
551522
551529
551591
551599
551611
551612 to 551614
551621
551623 to 551624
551631
551632
551633
551634
551641 to 551644
551691
551692 to 551693
551694
560121 to 560122
560129
560130 to 560290
560311 to 560312
560313 to 560314
560391
560392
560393
560394 to 560410
560490
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods other than imitation gut (nylon) for rackets and high
tenacity yarn of polyesters of nylon or other polyamides or of viscose
rayon, impregnated or coated excluding imitation gut for racket
v1699
7.0
4.0
7.0
4.0
4.0
6.0
7.0
2.5
4.0
7.0
7.0
4.0
2.5
7.0
2.5
4.0
6.0
7.0
2.5
7.0
2.5
4.0
7.0
2.5
4.0
2.5
4.0
2.5
2.5
4.0
4.0
7.0
7.0
7.0
7.0
7.0
4.0
7.0
2.5
4.0
2.5
4.0
7.0
4.0
7.0
2.5
4.0
7.0
4.0
7.0
2.5
4.0
2.5
2.5
4.0
2.5
4.0
2.5
4.0
2.5
4.0
2.5
4.0

788
560490
789
790
560500 to 560749
5607
791
56079090
792
793
794
795
796
797
798
799
800
801
802
803
804
805
806
807
808
809
810
811
812
813
814
815
816
817
818
819
820
821
822
823
824
825
826
827
828
829
830
831
832
833
834
835
836
837
838
839
840
841
842
843
844
845
846
847
560811
560819 to 560890
5609
5701 to 5702
570320 to 570390
5704 to 5705
580110 to 580127
580131 to 580132
580133 to 580190
580211 to 580219
580220 to 581100
5901
590210 to 590220
590290 to 590390
5904 to 5911
600110 to 600122
600129 to 600191
600192
600199 to 600310
600320 to 600330
600340 to 600490
600521 to 600522
600523
600524
600531 to 600533
600534
600541 to 600543
600544
600590
600610
600621 to 600632
600633 to 600690
6101
610220 to 610331
610332
610333
610339 to 610341
610342 to 610343
610349
610413
610419
610422 to 610423
610429 to 610431
610432
610433 to 610441
610442
610444 to 610451
610459 to 610461
610469
610590
610690
610719
610721 to 610722
610729
610791
610799 to 610819
Imitation gut (nylon) for rackets and high tenacity yarn of

polyesters of nylon or other polyamides or of viscose rayon,
impregnated or coated excluding imitation gut for racket
All goods
All goods, other than cordage, cable, rope and twine of jute
and twine, cordage, rope and cables of other textiles bast fibres
of heading no. 5303
Cordage, cable, rope and twine of jute and twine, cordage,
rope and cables of other textiles bast fibres of heading no. 5303
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
v1700
2.5
2.5
4.0
2.5
4.0
2.5
4.0
4.0
4.0
2.5
2.5
4.0
2.5
4.0
2.5
2.5
4.0
7.0
2.5
4.0
2.5
4.0
2.5
4.0
2.5
4.0
2.5
4.0
2.5
4.0
2.5
4.0
2.5
0.0
0.0
0.0
2.5
2.5
7.0
4.0
2.5
4.0
2.5
7.0
2.5
7.0
2.5
7.0
2.5
7.0
2.5
2.5
2.5
4.0
4.0
2.5
7.0
2.5
7.0
2.5

848
849
850
851
852
853
854
855
856
857
858
859
860
861
862
863
864
865
866
867
868
869
870
871
872
873
874
875
876
877
878
879
880
881
882
883
884
885
886
887
888
889
890
891
892
893
894
895
896
897
898
899
900
901
902
903
904
905
906
907
908
909
910
911
912
610829
610831 to 610832
610839
610899
611012 to 611019
6111
61119090
611211 to 611212
611219
611220 to 611231
611239
611241
611249 to 611300
611420 to 611430
611490 to 611529
611530
611594
611595 to 611596
611599 to 611691
611692 to 611693
611699
611710
611780 to 611790
620111
620112 to 620113
620119 to 620211
620212
620219 to 620291
620292
620299
620311 to 620312
620319
620322 to 620323
620329
620331
620343
620411 to 620412
620421
620422 to 620423
620429 to 620431
620432
620441
620449 to 620451
620452 to 620453
620459
620461
620463
62059090
620610 to 620620
620690
620719 to 620722
620729
620791
620799 to 620811
620819
620821 to 620822
620829
620891
620899
620920 to 620930
620990 to 621010
621030
621111 to 621120
621139
621142 to 621143
All goods
All goods
All goods
All goods
All goods
All goods other than babies garments etc. of wool or fine animal hair
Babies garments etc. of wool or fine animal hair
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Mens or boys shirts of wool or fine animal hair
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
v1701
2.5
7.0
2.5
2.5
2.5
7.0
2.5
7.0
2.5
4.0
2.5
4.0
2.5
7.0
2.5
4.0
2.5
4.0
2.5
7.0
4.0
7.0
2.5
2.5
7.0
2.5
4.0
2.5
4.0
2.5
7.0
2.5
7.0
2.5
7.0
7.0
7.0
2.5
4.0
2.5
7.0
2.5
2.5
4.0
2.5
7.0
7.0
2.5
2.5
2.5
4.0
2.5
4.0
2.5
4.0
7.0
2.5
7.0
2.5
4.0
2.5
2.5
2.5
2.5
4.0

913
914
915
916
917
918
919
920
921
922
923
924
925
926
927
928
929
930
931
932
933
934
935
936
937
938
939
940
941
942
943
944
945
946
947
621149
621290 to 621310
621320 to 621390
62139090
621410 to 621420
621430
621440
621490
6215
6216 to 6217
630110
630130
630190 to 630210
630222
630229
630232
630239
630240 to 630251
630253
630259
630291 to 630299
6302312
630319
630391 to 630392
630399
630411 to 630419
630491
630492 to 630493
630499 to 630800
6309
6310
640110 to 640212
640220 to 640299
640312
640319 to 640391
948
64039190
949
640399
950
64039990
951
952
953
954
955
956
957
958
959
960
961
962
963
964
965
966
967
968
969
970
971
972
6404 to 6406
65
66
670100 to 670210
670290
6703 to 6704
68010000 to 68132010
68132090
681381
681389
6814 to 6815
6901
6902 to 6903
6904 to 6905
6906
6907 to 6908
690911
690912 to 690990
691010
691090 to 691190
6912
691310
All goods
All goods
All goods ,other than Handkerchiefs of silk or silk waste
Handkerchiefs of silk or silk waste
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods, other than Footwear made on a base or platform of
wood not having an inner sole or a protective metal toe-cap
Footwear made on a base or platform of wood not having an
inner sole or a protective metal toe-cap
All goods, other than Footwear made on a base or platform
of wood not having an inner sole or a protective metal toe-cap
and not covering ankle
Footwear made on a base or platform of wood not having an
inner sole or a protective metal toe-cap and not covering ankle
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
v1702
2.5
2.5
4.0
2.5
2.5
4.0
2.5
4.0
7.0
4.0
2.5
2.5
4.0
7.0
2.5
7.0
2.5
7.0
4.0
2.5
2.5
4.0
2.5
4.0
2.5
7.0
2.5
7.0
2.5
7.0
0.0
7.0
7.0
4.0
7.0
4.0
7.0
4.0
7.0
2.5
2.5
2.5
7.0
2.5
2.5
7.0
2.5
7.0
2.5
2.5
0.0
2.5
7.0
2.5
4.0
2.5
7.0
2.5
7.0
4.0

973
974
975
976
977
978
979
980
981
982
983
984
985
986
987
988
989
990
991
992
993
994
995
996
997
998
999
1000
1001
1002
1003
1004
1005
1006
1007
1008
1009
1010
1011
1012
1013
1014
1015
1016
1017
1018
1019
1020
1021
1022
1023
1024
1025
1026
1027
1028
1029
1030
1031
1032
1033
1034
1035
1036
1037
691390 to 691490
70010010
70010020 to 70051090
700521 to 700530
700600 to 700711
700719
700729
7008
7009
701010 to 701110
701120
701190 to 701322
701328
701333
701337
701341 to 701342
701349
701391 to 701690
701710
701720 to 701820
701890
7019
70200011
70200012 to 70200019
70200021
70200029 to 70200090
710110
710121 to 710210
710221
710229
710231
710239
710310
710391
710399 to 711890
72
730110 to 731814
731815
731816
731819
731821 to 732020
732111 to 732620
732690
7401 to 7402
740312 to 740329
7404
7405 to 7406
740721 to 740729
740819
740821 to 740829
740911
740919 to 741022
7411
741210
741220
7413
7415 to 7418
741910
741991 to 741999
75
760120 to 760529
760612 to 760720
7608 to 7609
7610 to 7612
7613
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
v1703
2.5
0.0
2.5
7.0
2.5
7.0
7.0
4.0
7.0
2.5
4.0
2.5
7.0
2.5
7.0
2.5
7.0
2.5
0.0
2.5
7.0
2.5
0.0
2.5
0.0
2.5
0.0
2.5
0.0
2.5
0.0
2.5
0.0
0.0
2.5
2.5
2.5
7.0
2.5
7.0
2.5
2.5
7.0
0.0
0.0
5.0
0.0
0.0
3.0
0.0
5.0
0.0
2.5
6.0
2.5
7.0
2.5
4.0
2.5
0.0
0.0
0.0
2.5
2.5
4.0

1038
1039
1040
1041
1042
1043
1044
1045
1046
1047
1048
1049
1050
1051
1052
1053
1054
1055
1056
1057
1058
1059
1060
1061
1062
1063
1064
1065
1066
1067
1068
1069
1070
1071
1072
1073
1074
1075
1076
1077
1078
1079
1080
1081
1082
1083
1084
1085
1086
1087
1088
1089
1090
1091
1092
1093
1094
1095
1096
1097
1098
1099
1100
1101
7614 to 7616
All goods
7801 to 7804
All goods
7806
All goods
7901 to 7905
All goods
7907
All goods
8001 to 8003
All goods
8007
All goods
810110 to 810197
All goods
810199
All goods
8102 to 8105 (except 810299, All goods
810390, 81049090 and 810590)
810299
All goods
810390
All goods
81049090
All goods
810590
All goods
8106 (except 81060090)
All goods
81060090
All goods
8107 (except 81079090)
All goods
81079090
All goods
8108 (except 81089090)
All goods
81089090
All goods
8109 (except 810990)
All goods
810990
All goods
8110 (except 811090)
All goods
811090
All goods
8111 (except 81110090)
All goods
81110090
All goods
811212 to 811213
All goods
811219
All goods
811221 to 811222
All goods
811229
All goods
811251 to 811252
All goods
811259
All goods
811292
All goods
811299 to 811300
All goods
820110 to 820210
All goods
820220
All goods
820231 to 820600
All goods
820713
All goods
820719
All goods
820720
All goods
820730 to 820890
All goods
8209
All goods
8210 to 8212
All goods
8213
All goods
8214 to 8215
All goods
830110
All goods
830130 to 830210
All goods
830220
All goods
830241 to 830629
All goods
830630
All goods
8307 to 8309
All goods
8310
All goods
831110
All goods
831120
All goods
831130 to 831190
All goods
8401 to 8404
All goods
840510
All goods
840590 to 840682
All goods
840690
All goods
840710
All goods
843721
All goods
840729 to 840731
All goods
840790
All goods
840810
All goods
v1704
2.5
0.0
2.5
0.0
2.5
0.0
2.5
0.0
4.0
0.0
2.5
2.5
2.5
4.0
0.0
2.5
0.0
2.5
0.0
2.5
0.0
2.5
0.0
2.5
0.0
2.5
0.0
4.0
0.0
2.5
0.0
2.5
0.0
2.5
2.5
4.0
2.5
4.0
2.5
4.0
2.5
4.0
2.5
4.0
2.5
2.5
2.5
4.0
2.5
4.0
2.5
4.0
2.5
4.0
2.5
2.5
3.0
2.5
3.0
0.0
0.0
2.5
3.0
2.5

1102
1103
1104
1105
1106
1107
1108
1109
1110
1111
1112
1113
1114
1115
1116
1117
1118
1119
1120
1121
1122
1123
1124
1125
1126
1127
1128
1129
1130
1131
1132
1133
1134
1135
1136
1137
1138
1139
1140
1141
1142
1143
1144
1145
1146
1147
1148
1149
1150
1151
1152
1153
1154
1155
1156
1157
1158
1159
1160
1161
1162
1163
1164
1165
1166
840820
840890
840910
840991
8410 to 8411 (except 841191)
841191
841210
841221
841229
841231
841239
841280 to 841290
84131110
84131191 to 84131199
84131910
84131990
841320
841340
841350
841360
841370
841381
84138200 to 84139130
84139140
84139190
841392
841410
84142010 to 84142020
84142090
841430 to 841440
84145110 to 84145130
84145140 to 84145190
84145910
84145920
84145930 to 84146000
84149011
84149012
84149019 to 84149020
84149030
84149040 to 84149090
841510
841581 to 841583
841590
841610 to 841720
841780
841790
84181010
84181090
841821
841829
84183010
84183090
841840
841850 to 841861
84186910
84186920 to 84186930
84186940 to 84189900
84191110
84191190
84191910
84191920 to 84193200
841939
841940
841950
841960
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
v1705
6.0
2.5
0.0
2.5
2.5
3.0
3.0
2.5
3.0
2.5
3.0
2.5
2.5
2.5
2.5
2.5
2.5
3.0
2.5
3.0
6.0
3.0
2.5
2.5
2.5
3.0
2.5
2.5
2.5
6.0
7.0
6.0
3.0
4.0
3.0
2.5
2.5
2.5
2.5
2.5
7.0
7.0
2.5
2.5
6.0
2.5
6.0
7.0
2.5
7.0
6.0
7.0
2.5
6.0
2.5
2.5
2.5
2.5
2.5
2.5
2.5
6.0
3.0
6.0
2.5

1167
1168
1169
1170
1171
1172
1173
1174
1175
1176
1177
1178
1179
1180
1181
1182
1183
1184
1185
1186
1187
1188
1189
1190
1191
1192
1193
1194
1195
1196
1197
1198
1199
1200
1201
1202
1203
1204
1205
1206
1207
1208
1209
1210
1211
1212
1213
1214
1215
1216
1217
1218
1219
1220
1221
1222
1223
1224
1225
1226
1227
1228
1229
841981
841989 (except 84198970)
84198970
84199010
84199090 to 84211930
84211940
84211950 to 84211991
84211999
842121
842122
842129
842139
842191 to 842199
842211
842219 to 842220
842230 to 842240
84229010
84229020
84229090
842310
842320 to 842382
842389
84239010
84239020
842410
842420 to 842481
842489
842490 to 842541
842542
842549
842611 to 842710
842720
842790 to 842810
842820
842831 to 842833
842839
842840 to 842930
842940
842951
842952 to 842959
843010 to 843031
843039
843041 to 843110
843120
843131 to 843790 (except
84331190, 84331990 and
843621)
84331190
84331990
843621
843810
843820 to 843890
843910 to 843991
843999 to 844010
844090
844110
844120 to 844140
844180
844190 to 844312
844313
844314 to 844317
844319
844331 to 844332
84433910
84433920
v1706
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
4.0
2.5
0.0
2.5
2.5
0.0
2.5
0.0
3.0
2.5
3.0
6.0
2.5
4.0
2.5
0.0
2.5
2.5
2.5
2.5
2.5
3.0
2.5
2.5
3.0
2.5
3.0
2.5
6.0
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
2.5
2.5
0.0
3.0
0.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
0.0
3.0
0.0

1230
1231
1232
1233
1234
1235
1236
1237
1238
1239
1240
1241
1242
1243
1244
1245
1246
1247
1248
1249
1250
1251
1252
1253
1254
1255
1256
1257
1258
1259
1260
1261
1262
1263
1264
1265
1266
1267
1268
1269
1270
1271
1272
1273
1274
1275
1276
1277
1278
1279
1280
1281
1282
1283
1284
1285
1286
1287
1288
1289
1290
1291
84433930
84433940
84433950 to 84433970
84433990
844391
84439910 to 84439959
84439960 to 84454090
844590
844610
844621
844629 to 844900
845011
845012 to 845019
845020
84509010
84509090 to 84511090
845121
845129
84513010
84513090 to 84514099
845150 to 845190
845210
845221 to 845229
84523010
84523090
84529011 to 84529019
84529091
84529099 to 84563000
84569010
84569020 to 84592100
845929
845931 to 845951
845959 to 845961
845969 to 846021
846029
846031 to 846040
846090 to 846120
846130 to 846140
846150 to 846190
846210 to 846591
846592 to 846593
846594 to 846691
846692
846693 to 846694
846711 to 846719
846721
846722
846729
846781
846789 to 846890
84690010
84690020
84690030 to 84690040
84690090
8470 to 8471
847210 to 847230
84729010
84729020
84729030
84729040 to 84729090
847310
847310
1292
1293
847321 to 847330
84734010
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Printed circuit assembles of word processing machines
All goods, other than Printed circuit assembles of word
processing machines
All goods
All goods
v1707
2.5
0.0
2.5
3.0
2.5
0.0
2.5
3.0
2.5
3.0
2.5
7.0
2.5
2.5
2.5
2.5
2.5
3.0
2.5
2.5
3.0
7.0
2.5
4.0
3.0
2.5
2.5
2.5
0.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
0.0
4.0
2.5
2.5
0.0
2.5
2.5
2.5
0.0
2.5
0.0
3.0
0.0
3.0

1294
1295
1296
1297
1298
1299
1300
1301
1302
1303
1304
1305
1306
1307
1308
1309
1310
1311
1312
1313
1314
1315
1316
1317
1318
1319
1320
1321
1322
1323
1324
1325
1326
1327
1328
1329
1330
1331
1332
1333
1334
1335
1336
1337
1338
1339
1340
1341
1342
1343
1344
1345
1346
1347
1348
1349
1350
1351
1352
1353
1354
1355
1356
1357
1358
84734090
847350
847410
847420
847431 to 847621
847629
847681 to 847690
847710
847720 to 847780
847790
847810
847890
847910
847920
847930
847940
847950
847960
847971 to 847979
84798100 to 84798992
84798999
84799010 to 84799040
84799090
848010 to 848050
848060
848071 to 848079
848110
848120
848130 to 848140
848180 to 848299
848330
848350 TO 848410
848420
848490
8486
8487
850120
850133 to 850134
850140
850151
850152
850153
850161
850162 to 850164
850211
850212 to 850213
85022010
85022090
850231
850239
850240 to 850300
850410
850421
850422 to 850423
850431 to 850432
850433 to 850434
85044010
85044021
85044029
85044030
85044040
85044090
850450
850490
850511 to 850520
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
v1708
0.0
0.0
2.5
3.0
2.5
3.0
2.5
0.0
2.5
0.0
2.5
3.0
2.5
3.0
0.0
2.5
3.0
2.5
0.0
2.5
0.0
2.5
0.0
2.5
3.0
2.5
3.0
2.5
3.0
2.5
2.5
6.0
2.5
6.0
2.5
3.0
2.5
2.5
6.0
2.5
6.0
2.5
3.0
2.5
2.5
2.5
4.0
3.0
2.5
3.0
2.5
6.0
3.0
2.5
2.5
2.5
7.0
6.0
6.0
7.0
7.0
6.0
2.5
3.0
2.5

1359
1360
1361
1362
1363
1364
1365
1366
1367
1368
1369
1370
1371
1372
1373
1374
1375
1376
1377
1378
1379
1380
1381
1382
1383
1384
1385
850590
850590
850610 to 850650
850660 to 850690
850710
850720
850730
850740 to 850819
850819
850860
850870
850870
850940
850980
850990 to 851010
851020 to 851090
851110
851190
85121000 to 85122020
85122090
85123010
85123090
851290
85131010
85131020 to 85139000
851410
851420
1386
851420
1387
1388
1389
1390
1391
1392
1393
1394
1395
1396
1397
1398
1399
1400
1401
1402
1403
1404
1405
1406
1407
85143010
85143090 to 85144000
851490
851511 to 851519
851521 to 851529
851531 to 851539
851580 to 851590
851610
851621
851629
851631
851632
851633
851640
851650
851660 to 851672
851679
851680 to 851690
8517
851810
851821 to 851829
1408
851829
1409
1410
1411
1412
1413
1414
1415
851830
851840
851850
851890
851920 to 851930
851950
85198100 to 85198930
v1709
All goods other than electromagnetic lifting heads

3.0
Electromagnetic lifting heads
2.5
All goods
2.5
All goods
4.0
All goods
2.5
All goods
4.0
All goods
2.5
All goods, Other than Industrial vacuum cleaners
4.0
Industrial vacuum cleaners
2.5
All goods
2.5
Parts of domestic vacuum cleaners
4.0
Parts of industrial vacuum cleaners
2.5
All goods
7.0
All goods
2.5
All goods
4.0
All goods
2.5
All goods
6.0
All goods
6.0
All goods
2.5
All goods
2.5
All goods
4.0
All goods
3.0
All goods
6.0
All goods
7.0
All goods
6.0
All goods
0.0
All goods, other than Inductance or dielectric furnaces or ovens for the 2.5
maufacture of semiconductor devices on semiconducter wafers
Inductance or dielectric furnaces or ovens ffor the maufacture
0.0
of semiconductor
devices on semiconducter wafers
All goods
0.0
All goods
2.5
All goods
0.0
All goods
3.0
All goods
2.5
All goods
3.0
All goods
2.5
All goods
7.0
All goods
2.5
All goods
7.0
All goods
4.0
All goods
2.5
All goods
4.0
All goods
7.0
All goods
2.5
All goods
7.0
All goods
2.5
All goods
4.0
All goods
0.0
All goods
0.0
All goods, other than (Loudspeakers, without housing, having a
4.0
frequency range of 300 Hz to 3,4 Khz with a diameter not exeeding
50 cm, for telecommunication use - cone type and other than cone type)
Loudspeakers, without housing, having a frequency range of 300 Hz 0.0
to 3,4 Khz with a diameter not exeeding 50 cm, for telecommunication
use - cone type other than cone type
All goods
0.0
All goods
4.0
All goods
7.0
All goods
4.0
All goods
2.5
All goods
0.0
All goods
2.5

1416
1417
1418
1419
1420
1421
1422
1423
1424
1425
1426
1427
1428
1429
1430
1431
1432
1433
1434
85198940
85198990 to 85211099
852190
852210 to 852351
85235210 to 85235910
85235990 to 85238010
85238020
85238030 to 85238090
85255010 to 85255040
85255050
85255090
852560
852580
852610
852691 to 852692
852712 to 852792
85279911
85279912 to 85286100
852869
1435
852869
1436
1437
1438
1439
1440
1441
1442
1443
1444
1445
1446
1447
1448
1449
1450
1451
1452
1453
1454
1455
1456
1457
1458
1459
1460
1461
1462
1463
1464
1465
1466
1467
1468
1469
1470
1471
1472
1473
1474
1475
1476
1477
1478
852871 to 852873
85291011 to 85291012
85291019
85291021
85291022
85291029
85291091 to 85291092
85291092
85291099
85299010 to 85299020
85299090
853010 to 853080
853090
853110
853120
853180 to 853190
8532 to 8534
853510
853521 to 853530
853540
853590
85361010
85361020 to 85363000
853641
853649
85365010
85365020
85365090
853661
85366910
85366990
853670
85369010 to 85369030
85369090
853710
853720 to 853810
853890
853910 to 853921
853922
853929 to 853931
853932
853939
853941 to 853949
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods, other than Color video projectors and video projectors
Black and White or other monochrome
Color video projectors and video projectors Black and White or other
monochrome
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
v1710
0.0
2.5
4.0
2.5
0.0
2.5
0.0
2.5
2.5
2.5
2.5
0.0
4.0
2.5
3.0
2.5
0.0
2.5
4.0
2.5
4.0
2.5
0.0
2.5
0.0
2.5
2.5
0.0
2.5
0.0
2.5
2.5
3.0
7.0
0.0
2.5
0.0
6.0
2.5
3.0
6.0
4.0
3.0
4.0
3.0
2.5
0.0
2.5
4.0
0.0
2.5
6.0
6.0
0.0
3.0
2.5
3.0
4.0
2.5
4.0
2.5
4.0
2.5

1479
1480
1481
1482
1483
1484
1485
1486
1487
1488
1489
1490
1491
1492
1493
1494
1495
1496
1497
1498
1499
1500
1501
1502
1503
1504
1505
1506
1507
1508
1509
1510
1511
1512
1513
853990
854011 to 854012
854020
85404010
85404020
854060
854071 to 854099
854110 to 854233
854239
85429000 to 85431010
85431020 to 85432090
85433000 to 85437011
85437012 to 85437099
854390
854411 to 854419
854420
854442 to 854449
854460
854470
854511 to 854519
854520
854590 to 854790
8548
8601 to 8608
8609
8701
870310
870410
870432 to 870530
870540
870590
870710 to 870810
870840
870850
870850
1514
1515
1516
1517
1518
1519
1520
1521
1522
1523
1524
1525
1526
1527
1528
1529
1530
1531
1532
1533
1534
1535
1536
1537
1538
1539
1540
1541
1542
870870
870880
870891
870892
870894
870895 to 870899
870911 to 870919
870990
8710
871110
871130
871150 to 871190
8712
87131010 to 87141010
871420 to 871496
871499
871500 to 871631
871639
871640 to 871680
871690
880100 to 880212
880220 to 880240
880260
880310 to 880330
880390 to 880529
8901
89020010
89020090 to 89040000
890510
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Non- drive axles and parts thereof
Parts of Drive-axles with differential, whether or not provided with
other transmission components
All goods
Parts of Suspension shock-absorbers
All goods
Parts of Silencers and exhaust pipes
Parts of Steering wheels, steering columns and steering boxes
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
v1711
7.0
4.0
2.5
2.5
0.0
4.0
2.5
0.0
2.5
0.0
2.5
0.0
2.5
0.0
6.0
3.0
2.5
3.0
0.0
2.5
6.0
2.5
2.5
2.5
4.0
2.5
5.0
2.5
2.5
4.0
2.5
2.5
2.5
2.5
7.0
7.0
7.0
4.0
7.0
7.0
7.0
2.5
7.0
0.0
20.0
20.0
5.0
7.0
2.5
2.5
4.0
2.5
4.0
2.5
7.0
2.5
0.0
2.5
0.0
2.5
2.5
0.0
2.5
0.0

1543
1544
1545
1546
1547
1548
1549
1550
1551
1552
1553
1554
1555
1556
1557
1558
1559
1560
1561
1562
1563
1564
1565
1566
1567
1568
1569
1570
1571
1572
1573
1574
1575
1576
1577
1578
1579
1580
1581
1582
1583
1584
1585
1586
1587
1588
1589
1590
1591
1592
1593
1594
1595
1596
1597
1598
1599
1600
1601
1602
1603
1604
1605
1606
1607
890520 to 890790
8908
900110 to 900140
900150
900190 to 900691
900699
90071010 to 90085020
90085030
90085040 to 90089000
901010 to 901050
901060
901090 to 901110
901120 to 901180
901190 to 901290
90131010
90131020 to 90132000
90138010
90138090
90139010
90139090 to 90152000
901530
901540
901590
901600 to 901710
90172010
90172020 to 90179000
901811 to 901820
901831 to 901839
901841 to 902290
9023
9024
90251110
90251190
90251910
90251920 to 90259000
9026
902710
902720 to 902790
902810 to 902820
902830
902890
90291010
90291090
902990
903010 to 903020
903031
903032 to 903039
903040 to 903082
903084 to 903089
90309010
90309090
903110 to 903120
903141
903149
903180
903210
903220 to 903281
903289 to 903290
9033
91
92
93
940110
940120
940130 to 940159
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
v1712
2.5
0.0
2.5
4.0
2.5
4.0
2.5
4.0
2.5
2.5
2.5
0.0
2.5
0.0
2.5
2.5
0.0
2.5
0.0
2.5
3.0
2.5
2.5
2.5
0.0
2.5
2.5
3.0
2.5
2.5
2.5
2.5
2.5
2.5
2.5
0.0
2.5
0.0
2.5
7.0
2.5
7.0
6.0
3.0
2.5
3.0
2.5
0.0
2.5
3.0
0.0
2.5
0.0
2.5
3.0
3.0
2.5
3.0
2.5
2.5
2.5
2.5
2.5
7.0
2.5

1608
1609
1610
1611
1612
1613
1614
1615
1616
1617
1618
1619
1620
1621
1622
1623
1624
1625
1626
1627
1628
1629
940161
940169 to 940180
940190 to 940210
940290 to 940320
940330
940340
940350 to 940360
940370
940381 to 940591
940592
940599 to 940600
950300 to 950691
9507 to 9508
9601 to 9607
960810
960820 to 960891
960899
9609 to 9611
961210
961220 to 961900
9701 to 9703
9704
v1713
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
4.0
2.5
4.0
2.5
7.0
2.5
4.0
7.0
2.5
4.0
2.5
2.5
2.5
2.5
7.0
2.5
4.0
2.5
4.0
2.5
2.5
0.0
1630
9705 to 9706
All goods
2.5
___________________________________________________________________________________________________________________________________________

column (2) of the said Table, when imported into India from Japan, from so much of the duty of
customs leviable thereon as is in excess of the amount calculated at the rate specified in the
corresponding entry in column (4) of the aforesaid Table:
Provided that the exemption shall be available only if importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case
may be, that the goods in respect of which the benefit of this exemption is claimed are of the
origin of Japan, in terms of rules as may be notified in this regard by Central Government by
publication in the official gazette.
2.
This notification shall come into force with effect from 1st August, 2011.
Table
t______________________________________________________________________________________________________
S.No.
Chapter, Heading,
Description
Rate
Sub-heading or Tariff Item
__________________________________________________________________________________________________________________________________________
(1)
(2
(3)
(4)
__________________________________________________________________________________________________________________________________________
1
2
3
0101 to 0104
0106
0201 to 0206
All goods
All goods
All goods
24.5
24.5
24.5
v1714

4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
020724 to 020733
020735 to 020890
0210
0301
030213
030219 to 030222
030224 to 030229
030234 to 030239
030253
030274
030290 to 030312
030313
030319 to 030331
030333
030343 to 030351
030363
030364 to 030366
030381
030384
030390
030520
030541 to 030562
030564 to 030612
030615
030619
030629 to 030890
0403
040490
040610 to 040640
0410
Chapter 5
0601
060210
060220
060230 to 060240
06029010
06029020 to 06029090
060312
070390
070420 to 070529
070920
070940 to 070959
070970 to 070999
071030
0711
071231 to 071239
071320 to 071490
080121 to 080131
080221 to 080250
0803 to 0804
080550
080590
080711
080720
080910 to 080930
08101000 to 08129010
081320
08134010 to 08134020
0814
09019010 to 09019020
09021010
09021030
09022010 to 09022040
09023010 to 09024060
0903
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
4.1
3.3
4.1
3.3
4.1
3.3
49.1
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
32.7
24.5
24.5
24.5
24.5
24.5
20.5
24.5
24.5
81.8
81.8
81.8
81.8
81.8
24.5
v1715

69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
09042110 to 09042212
0906
09096111 to 09096240
091020
091099
10019920
1002 to 1004
10063090
100810
100830 to 100890
11029010
110510 to 110620
11063030
110710
110811
11081400 to 11081910
110820
1201 to 1202
120400 to 120750
120799 to 120930
120991 to 120999
1210 to 1214
Chapter 13 to Chapter 14
1501
1502
1503 to 1504
1506
150910
15141920
15149120
15149920
151610
15180011
15180019
15180021
15180029
15180031
15180039
15180040
1521 to 1522
160239
160249 to 160413
160416 to 160420
160510
160540 to 160590
17011320
17011420
170211 to 170260
1703
170410
170490
1801 to 1802
180400 to 180632
190110
190120 to 190240
190410
190430
190510 to 190520
190531 to 190532
190540 to 190590
2001
200290
200390
200490
200560 to 200570
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
57.3
24.5
24.5
24.5
24.5
81.8
0.0
57.3
0.0
0.0
24.5
24.5
24.5
32.7
24.5
40.9
24.5
24.5
24.5
24.5
8.2
24.5
24.5
24.5
12.3
24.5
24.5
36.8
61.4
61.4
61.4
24.5
65.5
24.5
65.5
24.5
65.5
24.5
65.5
24.5
24.5
24.5
24.5
24.5
24.5
81.8
81.8
24.5
24.5
36.8
24.5
24.5
24.5
40.9
24.5
24.5
24.5
24.5
36.8
24.5
24.5
24.5
24.5
24.5
24.5
v1716

134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
200710 to 200820
200840
20086000 to 20089911
20089994
200912
200921 to 200949
200961 to 200990
210111
21012010 to 21012030
21013010 to 21013020
210210 to 210410
210500 to 210610
21069020
21069070
21069091
2201 to 2202
2209
230110
230210 to 230630
230649 to 230800
230910
24011050 to 24011080
24012050 to 24012080
24031010 to 24031020
24039100 to 24039960
2501 to 2514
2515 to 2516
2517 to 2522
252310 to 252321
252329
252330
2524
2525 to 2530
2601 to 2617
2618 to 2619
262011 to 262019
262021 to 262029
262030
262040 to 262190
270111
270112
270119 to 270740
270750
270790 to 270820
2709
27101211 to 27101213
27101220 to 27101920
27101930
27101940 to 27101960
27101970 to 27101980
271111
271112 to 271113
271119
271121
27121010 to 27122010
27129020 to 27129030
271312
271320
2714 to 2715
2716
2801 to 2802
2804 to 2805
2806 to 2813
2814
2815 to 2816
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
24.5
24.5
24.5
24.5
28.6
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
24.5
16.4
24.5
24.5
24.5
24.5
4.1
8.2
4.1
8.2
0.0
8.2
8.2
4.1
1.6
4.1
8.2
4.1
8.2
4.1
8.2
45.0
8.2
0.0
8.2
4.1
8.2
8.2
6.1
8.2
7.5
8.2
4.1
8.2
4.1
8.2
8.2
8.2
0.0
8.2
0.0
4.1
4.1
6.1
4.1
6.1
v1717

199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
2818 to 2853
290110 to 290260
290290 to 290323
290371 to 290381
290391 to 290490
290513
290517
290522
290542
290543 to 290544
290549 to 290621
29062920 to 29062990
290712 to 290715
290721 to 290723
290811 to 290819
290911
290920
290941 to 290944
290950 to 291030
291100 to 291212
29121920 to 29122100
291230 to 291300
291412 to 291413
291429
291423
291431
291440 to 291461
291470 to 291513
291524
291531
291533 to 291560
291615
291620
291632 to 291635
291711
291713 to 291714
291720
291733 to 291735
29173910
29173960 to 29181200
291814 to 291815
291818 to 291822
29183010 to 29183030
291891 to 291899
292011 to 292019
292111 to 293040
293211 to 293369
293372 to 294200
300120 to 300650
300660
300670 to 300692
3101
310210 to 310221
310229 to 310240
310250
310260 to 310420
310430
310490 to 310510
310520 to 310590
320110 to 320420
3205
32061110
32061190 to 32073000
320740
3208 to 3209
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
8.2
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
8.2
0.0
8.2
6.1
4.1
6.1
0.0
6.1
4.1
6.1
4.1
6.1
6.1
8.2
6.1
8.2
6.1
v1718

264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
321100 to 321410
321511 to 321590
330112 to 330113
330129 to 330190
330410 to 330730
330749 to 330790
340111
340120 to 340211
340213 to 340700
350211 to 350219
350290 to 350300
350610
350699 to 350790
3601 to 3604
3606
Chapter 37
3801 to 3807
380850
380892 to 380899
380910
380991 to 380992
381010 to 381210
381230 to 381400
381511 to 381512
381519 to 381600
381800
3819 to 3822
382312 to 382370
382410 to 382450
382460
382471 to 382600
390110 to 390320
390390 to 390421
390430 to 390521
390530 to 390599
39061010
39061090 to 39072090
39073010
39073090
390740
390750
390770 to 390799
39081010
39081090 to 39089090
39091010 to 39094010
39094030 to 39094060
390950 to 391400
391620
391710 to 391729
391732 to 391739
39199010
39199090
392062
392079
392092 to 392094
392114 to 392119
392510
392690
400130 to 400220
400239 to 400260
400270
400280 to 400299
400400 to 400811
400821
400911 to 400912
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods excluding Insecticides
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
6.1
6.1
16.4
16.4
8.2
8.2
6.1
6.1
6.1
16.4
16.4
8.2
8.2
8.2
8.2
8.2
6.1
6.1
6.1
16.4
6.1
6.1
6.1
8.2
6.1
0.0
6.1
12.3
6.1
16.4
6.1
6.1
6.1
6.1
6.1
0.0
6.1
0.0
6.1
0.0
6.1
6.1
0.0
8.2
6.1
6.1
6.1
8.2
8.2
8.2
8.2
8.2
8.2
8.2
8.2
8.2
8.2
8.2
8.2
8.2
0.0
8.2
8.2
8.2
8.2
v1719

329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
400922
400932
401011 to 401031
401033 to 401034
401036 to 401039
401130
401161 to 401199
401213 to 401219
40129010 to 40169350
40169390 to 40170090
4101 to 4103
4104 to 4115
Chapter 42
4301
4302 to 4304
440110
440121 to 440399
440410 to 440910
440929 to 442190
Chapter 45 and 46
4701
470200 to 470311
470319
470321 to 470630
470691
470692 to 470693
4707
480100 to 480920
481014 to 481690
481720
4818 to 4820
482210 to 482340
482370 to 482390
4901
4902
4903
4904 to 4905
4906 to 4911
5002
50030010
50030020 to 50030090
5004 to 5007
Chapter 51 to 53
5401 to 5402
5403
5404
5405
54060010
54060020 to 54082120
5501
5502
5503
5504 to 5507
550810
550820 to 551694
Chapter 56 to 63
640312
640320
640351 to 640399
640420 to 640510
6406
Chapter 65 to 67
680100 to 681280
681292 to 681299
681381
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
8.2
8.2
8.2
8.2
8.2
2.5
8.2
8.2
8.2
8.2
0.0
8.2
8.2
0.0
8.2
8.2
4.1
8.2
8.2
8.2
3.3
4.1
3.3
4.1
3.3
4.1
8.2
8.2
8.2
8.2
8.2
8.2
8.2
8.2
0.0
8.2
0.0
8.2
24.5
12.3
0.0
0.0
0.0
8.2
0.0
8.2
0.0
8.2
0.0
8.2
0.0
8.2
0.0
8.2
0.0
0.0
8.2
8.2
8.2
8.2
8.2
8.2
8.2
8.2
8.2
v1720

394
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
6814 to 6815
690100 to 690220
690320 to 690590
6907 to 6914
70010010
70010020 to 70052990
700600 to 700711
700721 to 700991
701010 to 701110
701190 to 701342
701391 to 702000
Chapter 71
720110
720120
720150
720211 to 720219
720221 to 720229
720230
720241 to 120249
720250 to 720260
720270
72028000 to 72029921
72029922
72029931 to 72039000
720410
72042110
72042190
720429 to 720430
720441 to 720449
720450 to 720521
720529
72061010 to 72069019
72069091
72069092 to 72071910
72071920 to 72072010
72072020 to 72072090
720810 to 722990
730110 to 731814
73181600 to 73182910
731940 to 731990
73201012 to 73209020
7321 to 7326
740100 to 740311
740312
740313
740319 to 740321
740322
740329
74040012 to 74071010
74071020
74071030 to 74071090
740721
740729 to 740819
740821
740822 to 740829
740911 to 740921
740929
740931
740939
740940 to 741011
741012 to 741022
741110
741121 to 741999
Chapter 75
760110
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
8.2
8.2
8.2
8.2
4.1
8.2
8.2
8.2
8.2
8.2
8.2
8.2
3.3
4.1
3.3
4.1
3.3
4.1
3.3
4.1
3.3
4.1
3.3
4.1
3.3
4.1
3.3
4.1
3.3
4.1
3.3
4.1
3.3
4.1
3.3
4.1
3.3
8.2
8.2
8.2
8.2
8.2
4.1
3.3
4.1
3.3
4.1
3.3
4.1
3.3
4.1
3.3
4.1
3.3
4.1
3.3
4.1
3.3
4.1
3.3
4.1
3.3
8.2
4.1
4.1
v1721

459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
76012010
76012020
76012030 to 76012040
76012090
760200
76020090 to 76031010
76031090
760320
760410 to 760421
76042910 to 76052910
76052990 to 76061200
76069110 to 76069120
76069190 to 76071190
760719 to 760720
7608
7609
7610 to 7616
7801 to 7804
7806
7901 to 7905
7907
8001 to 8003
8007
810110 to 810197
810199
810210 to 810297
810299
810320 to 810330
810390
810411
810419 to 810430
81049010 to 81049030
81049090
810520 to 810530
810590
81060010 to 81060030
81060090
81072000 to 81079010
81079090
810820
810830
81089010
81089090
810920 to 810930
810990
811010 to 811020
811090
81110010 to 81110030
81110090
811212 to 811213
811219
811221 to 811222
811229
811251 to 811252
811259
811292
811299 to 811300
Chapter 82 and 83
840110 to 840710
840721
840729 to 840731
840790
84082020
840910
84099192 to 84099193
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
3.3
4.1
3.3
4.1
3.3
4.1
3.3
4.1
3.3
4.1
3.3
4.1
3.3
4.1
5.0
6.1
8.2
4.1
8.2
4.1
8.2
4.1
8.2
4.1
8.2
4.1
8.2
4.1
8.2
3.3
4.1
3.3
8.2
4.1
8.2
4.1
8.2
4.1
8.2
3.3
4.1
3.3
8.2
4.1
8.2
4.1
8.2
4.1
8.2
4.1
8.2
4.1
8.2
4.1
8.2
4.1
8.2
8.2
6.1
4.1
6.1
6.1
8.75
6.1
6.1
v1722

524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
8410 to 8412
84131110
84131191 to 84131199
84131910
84131990
841320
841340 to 841360
84138110 to 84139120
84139190 to 84141000
84142010 to 84142020
84142090
84145910
84145920
84145930 to 84146000
84149011
84149012
84149019 to 84149020
84149030
84149040 to 84149090
841590
841610 to 841720
84178090 to 84179000
841821
84186910
84186920 to 84186930
84186940 to 84189900
84191110
84191190
84191910
84191920 to 84193200
841940
841960
841981
84198910 to 84198940
84198950
84198960 to 84198990
84199010
84199090 to 84211999
842122
842129
842139 to 842199
842211
84221900 to 84229010
84229020
84229090
842310
842320 to 842389
84239010
84239020 to 84249000
842519 to 842541
842549 to 842710
842790 to 842833
842840 to 842940
84295200 to 84331110
84331190
84331910
84331990
843320 to 843790
84381010 to 84388020
84388030 to 84431990
844331 to 844332
84433920
84433940
84439100
84439910 to 84439959
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
6.1
8.2
6.1
8.2
6.1
8.2
6.1
6.1
6.1
8.2
6.1
6.1
8.2
6.1
6.1
8.2
6.1
8.2
6.1
8.2
6.1
6.1
8.2
6.1
8.2
6.1
8.2
6.1
8.2
6.1
6.1
6.1
8.2
6.1
5.0
6.1
8.2
6.1
6.1
6.1
6.1
8.2
6.1
8.2
4.1
8.2
6.1
8.2
6.1
6.1
6.1
6.1
6.1
6.1
8.2
6.1
8.2
6.1
4.1
6.1
0.0
0.0
0.0
6.1
0.0

589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
84439960 to 84490090
845012 to 845019
845020
84509010
84509090 to 84511090
845121
845129
84513010
84513090 to 84519000
84522110 to 84522900
84523010
84523090 to 84529019
84529091
84529099 to 84563000
84569010
84569020 to 84614029
84619000 to 84639010
8464 to 8468
84690010
84690020
84690030 to 84690040
84690090
8470 to 8471
847210 to 847230
84729030
847310 to 847330
847340
847350
847410
847431 to 847690
847710
847730 to 847751
84778010
84778090
84779000
847810 to 847920
84793000
847940 to 847979
84798200 to 84821051
84822011 to 84831092
84835010
84836010 to 84836020
84841010
84842000
84861000
84862000
848630 to 848790
850120
850133 to 850134
850151
850161 to 850164
850211
85022010
85022090 to 85030090
850421 to 850423
850431 to 850432
850433 to 850434
850440
850450 to 850490
85051110
85051190 to 85059000
8506 to 8508
850980 to 851090
851120 to 851130
851210
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
v1723
6.1
8.2
6.1
8.2
6.1
8.2
6.1
8.2
6.1
6.1
8.2
6.1
8.2
6.1
0.0
6.1
6.1
6.1
0.0
8.2
6.1
8.2
0.0
6.1
0.0
0.0
6.1
0.0
6.1
6.1
5.0
6.1
5.0
6.1
5.0
6.1
4.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
6.1
0.0
6.1
6.1
6.1
6.1
6.1
8.2
8.2
6.1
6.1
8.2
6.1
0.0
6.1
0.0
6.1
8.2
8.2
6.1
8.2
v1724

654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
695
696
697
698
699
700
701
702
703
704
85123010
85123090
851290
8514
851511
851519
851531 to 851539
851590
851621
851631 to 851633
851650
851679 to 851690
8517
851810 to 851822
851829
851830 to 851840
851890 to 851930
851950
85198100 to 85198930
85198940
85198990 to 85221000
852290
852321 to 852351
85235210 to 85235910
85235990 to 85238010
85238020
85238030 to 85238090
85255010 to 85255040
85255050
85255090
852560
85258010
85258020
85258030 to 85258090
8526
852712 to 852792
85279911
85279912 to 852799
852841
852849
852851
852859
852861
852869 to 852871
85291011 to 85291012
85291019
85291021 to 85291022
85291029
85291091 to 85291092
85291099
85299010
705
706
85299020
85299090
707
8530
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Populated PCBs for: transmission
apparatus other than apparatus for
radio-broadcasting or television apparatus
incorporating reception apparatus
digitalstill image video cameras portable
receivers for calling alerting or paging
All goods
Parts (other than Populated PCBs) of:
transmission apparatus other than
apparatus for radio-broadcasting or
television apparatus incorporating
reception apparatus digitalstill image
video cameras portable receivers for
calling alerting or paging
All goods
8.2
6.1
6.1
6.1
5.0
6.1
6.1
6.1
8.2
8.2
8.2
8.2
0.0
8.2
0.0
8.2
8.2
0.0
8.2
3.3
8.2
0.0
8.2
0.0
8.2
0.0
8.2
6.1
8.2
6.1
0.0
8.2
0.0
8.2
6.1
8.2
0.0
8.2
0.0
8.2
0.0
8.2
0.0
8.2
6.1
8.2
6.1
8.2
6.1
8.2
6.1
6.1
0.0
6.1
v1725

708
709
710
711
712
713
714
715
716
717
718
719
720
721
722
723
724
725
726
727
728
729
730
731
732
733
734
735
736
737
738
739
740
741
742
743
744
745
746
747
748
749
750
751
752
753
754
755
756
757
758
759
760
761
762
763
764
765
766
767
768
769
770
771
772
853110
853120
853180 to 853190
8532 to 8534
853521 to 853540
85361010
85361020 to 85363000
853641
853649 to 853650
853661 to 853669
853670
853710 to 853890
853921 to 853949
854012 to 854020
85404010
85404020
854060
854072 to 854099
854110 to 854233
854239
85429000 to 85431010
85431020 to 85433000
85437011
85437012 to 85437099
854390
854420 to 854460
854470
854511 to 854519
854590 to 854790
854810
854890
Chapter 86
8701
870310
870432 to 870490
87060019
870710
870810
870840
870870
870892
870919 to 870990
8710
871190
87131010 to 87141010
871420 to 871690
880100 to 880212
880220 to 880240
880260
880310 to 880330
880390 to 880529
8901 to 8907
890800
9001 to 9008
901010 to 901050
901060
901090 to 901290
90131010
90131020 to 90132000
90138010
90138090
90139010
90139090 to 90154000
90158020 to 90159000
9016 to 9017
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
8.2
0.0
8.2
0.0
6.1
8.2
6.1
8.2
6.1
8.2
6.1
6.1
8.2
8.2
8.2
0.0
8.2
8.2
0.0
6.1
0.0
6.1
0.0
6.1
0.0
6.1
0.0
6.1
6.1
8.2
0.0
8.2
8.2
81.8
8.2
8.2
8.2
8.2
10
8.2
8.2
8.2
0.0
81.8
8.2
8.2
8.2
2.5
8.2
2.5
8.2
8.2
4.1
8.2
6.1
8.2
6.1
8.2
6.1
0.0
6.1
0.0
6.1
6.1
8.2
v1726
773
9018 to 9022
All goods
6.1
774
9023
All goods
8.2
775
9024
All goods
6.1
776
90251110
All goods
8.2
777
90251190
All goods
6.1
778
90251910
All goods
8.2
779
90251920 to 90259000
All goods
6.1
780
9026
All goods
0.0
781
902710
All goods
8.2
782
902720 to 902780
All goods
0.0
783
902790 to 902820
All goods
6.1
784
902890
All goods
6.1
785
90291010
All goods
8.2
786
90291090 to 90292010
All goods
6.1
787
902990 to 903039
All goods
6.1
788
903040 to 903082
All goods
0.0
789
903084 to 903120
All goods
6.1
790
90134100
All goods
0.0
791
903149 to 903300
All goods
6.1
792
9101 to 9107
All goods
8.2
793
910811 to 910890
All goods
4.1
794
910910 to 910990
All goods
8.2
795
911011 to 911090
All goods
4.1
796
911110 to 911410
All goods
8.2
797
91143010
All goods
4.1
798
91143020 to 91149092
All goods
8.2
799
Chapter 92 and 93
All goods
8.2
800
940110 to 940360
All goods
8.2
801
940381 to 940600
All goods
8.2
802
Chapter 95 and 96
All goods
8.2
803
9701 to 9703
All goods
8.2
804
9704
All goods
0.0
805
9705 to 9706
All goods
8.2
806
980100
All goods
6.1
____________________________________________________________________________________________________________

[Notifn. No.68/2012-Cus., dt. 31.12.2012 ]
Ministry of Finance (Department of Revenue), No. 125/2011-Customs, dated the 30th December,
2011 [G.S.R.929 (E), dated the 30th December, 2011] 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,(i)
all goods, other than the goods specified in TABLE II, of the description specified in
column (3) of the TABLE I hereto annexed and falling under the Chapter, Heading, Sub-heading
or Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and specified in
the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs
leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding
entry in column (4) of the aforesaid TABLE;
(ii)
all goods of the description specified in column (3) of the TABLE II hereto annexed
and falling under the Chapter, Heading, Sub-heading or Tariff item of the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975), and specified in the corresponding entry in column (2) of
the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the
amount calculated at the rate specified in the corresponding entry in column (4) of the aforesaid
v1727
TABLE,when imported into India from a country listed in APPENDIX to this notification:
which the benefit of this exemption is claimed, are of the origin of the country listed in the
APPENDIX in accordance with the Rules of Determination of Origin of Goods under the
Agreement on South Asian Free Trade Area (SAFTA), 2006, published in the notification of the
Government of India in the Ministry of Finance (Department Revenue) No 75/2006-Customs(NT)
dated the 30th June,2006.
2.
Nothing contained in sub-paragraph (i) and (ii) of paragraph 1 of this notification shall
apply to goods specified in TABLE III.
3.
This notification shall come into force with effect from the 1st day of January 2013.
TABLE I
____________________________________________________________________________________________________________________________________________
S. No.
Chapter, Heading, Description of Goods
Rate
Sub-heading or
Tariff item
____________________________________________________________________________________________________________________________________________
(1)
(2)
(3)
(4)
____________________________________________________________________________________________________________________________________________
1
1 to 3
All goods
5.00%
2
4
All goods
5.00%
3
5
All goods
5.00%
4
0603
All goods
5.00%
5
0604
All goods
5.00%
6
7
All goods
5.00%
7
8 (except
All goods
5.00%
0802 11 00,
0802 12 00 )
8
0802 11 00
All goods
Rs.28 per kg
9
0802 12 00
All goods
Rs. 52 per kg
10 0810 60 00 to
All goods
5.00%
0810 90
11 0813 20 00
All goods
5.00%
12 9
All goods
5.00%
13 12
All goods
5.00%
14 1209,
All goods other than liquorice roots
5.00%
1211 30 00,
1211 40 00,
1211 90
15 13
All goods
5.00%
16 1302 19 and
All goods other than vegetable saps and extracts of pyrethrum or of
5.00%
1302 20 00
the roots of plants containing rotenone
17 14
All goods
5.00%
18 1501
All goods
5.00%
19 1502
All goods
5.00%
20 1503 00 00
All goods
5.00%
to 1506
21 1505
All goods
5.00%
22 1507 90 90
All goods
5.00%
23 1508 90 10 or
All goods
5.00%
1508 90 99
24 1509 10 00
All goods
5.00%
25 1509 90
All goods
5.00%
26 1510
All goods
5.00%
27 1511 90
All goods
5.00%
28 1512 29 90
All goods
5.00%
29 1516 10 00,
All goods
5.00%
1518, 1520 00 00,
1521 and 1522

30
31
1507, 1508,
1509, 1510,
1511,
1512 29 90
1508, 1509
or 1510
1511
All goods (except crude palm oil), other than edible grade, having Free
Fatty Acid (FFA) 20 percent or more
v1728
5.00%
Refined vegetable oils of edible grade, in loose or bulk form

5.00%
Fractions of crude palm oil (other than crude palmolein), of edible grade,
5.00%
having an acid value of 2 or more and total carotenoid (as beta carotene)
in the range of 500mg/kg. to 2500mg/kg., in loose or bulk form
ExplanationFor the purposes of this exemption, Crude palm oil means fixed vegetable oils, fluid or solid, obtained
by pressure, if they have undergone no processing other than decantation, centrifugation or filtration, provided that, in
order to separate the oils from solid particles only mechanical force, such as gravity, pressure or centrifugal force, has
been employed, excluding any absorption filtering process, fractionalization or any other physical or chemical process.
If obtained by extraction oil shall continue to be considered as crude, provided it has undergone no change in colour,
odour or taste when compared with corresponding oil by pressure.
33 16
All goods
5.00%
34 1702
All goods
5.00%
35 1703
All goods
5.00%
36 1704
All goods
5.00%
37 18 to 20
All goods
5.00%
38 1806 90
Food preparations, meant for infant use and put up for retail sale, of5.00%
(i) flour, meal, starch or malt extract containing cocoa in a proportion by
weight 40% or more but less than 50%, calculated on a totally de-fatted
basis; or (ii) goods of headings 04.01 to 04.04 containing cocoa in a
proportion by weight 5% or more but less than 10%, calculated on a
totally de-fatted basis
39 21
All goods (except compound alcoholic preparations of a kind
5.00%
used for the manufacture of beverages, of an alcholic strength by
volume exceeding 0.5% by volume, determined at a temperature of
20 degrees centigrade falling under 2106 90)
40 2106 90
Compound alcoholic preparations of a kind used for the manufacture
5.00%
of beverages, of an alcoholic strength by volume exceeding 0.5%
by volume, determined at a temperature of 20 degrees centigrade
41 2201 and 2202 All goods
5.00%
42 2207 20 00
All goods
5.00%
43 2209
All goods
5.00%
44 23
All goods
5.00%
45 25
All goods
5.00%
46 2620 11 00,
All goods
5.00%
2620 19 00
and 2620 30
47 2701 20
All goods
5.00%
48 2702 to 2708
All goods
5.00%
49 2710 to 2715
All goods
5.00%
50 28 (except 2801, All goods
5.00%
2802, 2803,
2804, 2805,
2814and
2823 00 10)
51 2823 00 10
All goods
5.00%
52 2801, 2802,
All goods
5.00%
2803, 2804,
2805 and 2814
53 2901 to 2904
All goods
5.00%
54 2905 to 2942
All goods
5.00%
(except
2905 43 00
and 2905 44 00)
55 2905 43 00 and All goods
5.00%
2905 44 00
56 29
2,3,5,6-Tetrachloropyridine
5.00%
57 30 to 32
All goods
5.00%
58 3207 40 00
Glass frit
5.00%
59 33 (except 3301 All goods
5.00%
and 3302 10)
32

60
61
3301
3302 10
62
3302 10
63
64
65
66
67
68
34
3501 to 3505
3506 and 3507
35
36 and 37
38 (except
3809 10 00,
3823 11 11,
3823 11 12,
3823 11 19
and 3824 60)
3809 10 00
3815
3823 11 11,
3823 11 12,
3823 11 19 and
3824 60
38
39
3901
69
70
71
72
73
74
75
v1729
All goods
All goods(Excluding compound alcoholic preparations of a kind used
for manufacture of beverages of an alcoholic strength by volume
exceeding 0.5% determined at 20 degree centigrade falling under 3302 10)
Compound alcoholic preparations of a kind used for manufacture of
beverages of an alcoholic strength by volume exceeding 0.5% determined
at 20 degree centigrade
All goods
All goods
All goods
Isolated Soya protein
All goods
All goods
5.00%
5.00%
All goods
All goods
All goods
5.00%
5.00%
5.00%

All goods
Low density polyethelene, Linear Low density polyethelene, High density
polyethelene, Linear medium density polyethelene and Linear High polyethelene
All goods
5.00%
5.00%
5.00%
3902 (except
3902 20 00),
3903
76 3904
77 39
78 40 to 45
All goods
79 4707
All goods
80 48,49,51
All goods
81 52 (except 5201 All goods
and 5203)
82 5201
All goods
83 5203
All goods
84 53 (except 5302) All goods
85 5302
All goods
86 54 to 71 (except All goods
6902 or 6903)
87 6902 or 6903
All goods
88 72
All goods other than seconds and defectives
89 72
Seconds and defectives
90 73
All goods
91 7401 to 7410
All goods
92 7411 to 7419
All goods
93 7601 to 7607
All goods
94 7608 to 7616
All goods
95 7806
All goods other than lead bars, rods, profiles and wire
96 7901 to 7905
All goods
97 7907
All goods
98 8001 to 8003
All goods
99 8007 00 90
Tin plates, sheets and strip, of a thickness exceeding 0.2mm; tin foil
(whether or not printed or backed with paper, paperboard, plastics or
similar backing materials) of a thickness (excluding any backing)
not exceeding 0.2mm; tin powders and flakes
100 8007
All goods
101 8101, 8104,
All goods
8105,8107,
8108 (except
8101 99 10,
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%

8101
8104
8105
8107
8108
102 8101
99 90,
90 90,
90 00,
90 90,
90 90)
99
103 8101 99 10,

8101 99 90,
8104 90 90,
8105 90 00,
8107 90 90,
8108 90 90
104 8102, 8103,
8106, 8109,
8110, 8111,
8112
105 82, 83, 84
106 8443 91 00 or
8443 99
107 8472 90
108 8473 40
109 85
110 86
111 87 (Except
8703 , 8711)
112 8703, 8711
113 8703
114 8703
115 8704
116 8711
117 88 to 90
118 9001 10 00
119 91 to 97
(except 9508)
120 9508
v1730
Bars and rods, other than those obtained simply by sintering, profiles, plates,
sheets, strip and foil
All goods
5.00%
(1) All goods (other than articles thereof)

(2) Articles
5.00%
5.00%
All goods
Parts of printing presses
5.00%
5.00%
Cash dispensers
Cash dispensing mechanism and deposit modules for
Automatic Teller Machines
All goods
All goods
All goods
5.00%
5.00%
All goods
Motor cars and other motor vehicles principally designed for the
transport of persons (other than those of heading 87.02), including
station wagons and racing cars, new, which have not been registered
anywhere prior to importation
Golf Cars
Refrigerated motor vehicles for transport of goods
Motor cycles (including mopeds) and cycles fitted with an auxiliary
motor, with or without side cars, and side cars, new, which have not
been registered anywhere prior to importation
All goods
All goods
All goods
5.00%
Roundabouts, swings, shooting galleries and other fairground amusements
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
5.00%
TABLE II
____________________________________________________________________________________________________________________________________________
S. No.
Chapter, Heading,
Rate
Sub-heading or Tariff item
____________________________________________________________________________________________________________________________________________
(1)
(2)
(3)
(4)
____________________________________________________________________________________________________________________________________________
1
0704 10
All Goods
8.00%
2
0704 20
All Goods
8.00%
3
0704 90
All Goods
8.00%
4
0705 11
All Goods
8.00%
5
0705 19
All Goods
8.00%
6
0706 10
All Goods
8.00%
7
0706 90
All Goods
8.00%
8
0707 00
All Goods
8.00%
9
0708 10
All Goods
8.00%
10
0708 20
All Goods
8.00%

11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
0708 90
0709 30
0709 60
0709 70
0709 99
0710 10
0710 21
0710 22
0710 29
0710 30
0710 40
0710 80
0710 90
0711 40
0711 51
0711 90
0712 31
0712 90
0713 10
0713 20
0713 31
0713 32
0713 33
0713 39 10
0713 40
0713 50
0713 90 90
0714 10
0801 11
0801 12
0801 19
0801 32
0802 31 00
0802 32
0802 80
0803
0804 30
0804 40
0805 10
0805 20
0805 40
0805 50
0805 90
0807 11
0807 19
0807 20
0808 30
0808 40
0809 21
0809 29
0809 30
0809 40
0812 10
0812 90
0813 10
0813 30
0813 40
0813 50
0902 10
0902 20
0902 30
0902 40
0904 11
0904 12
0904 21
All Goods
All Goods
All Goods
All Goods
Other Spinach
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods Other then Capers
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Tur
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Lemons
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Chilly
v1731
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
v1732

76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
0904 22
0905.10
0905.20
0906 11 10
0906 20
0907
0908 11
090812
090821
090822
090831
090832
090921
090922
090931
090932
090961 31
090961 39
090962 30
0910 91
0910 99
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
1005 10
1008 40
1008 50
1008 60
1008 90
1103 11
1103 13
110319
1103 20
1104 12
1104 19
1104 22
1104 23
1104 29
1104 30
1105 10
1105 20
1106 10
1106 20
1106 30
1107 10
1107 20
1108 11
1108 12
1108 13
1108 14
1108 19
1108 20
1109 00
1202 30
1202 42
1204
120721
120729
120791
120810
120890
1210 10
1210 20
1301 90
1302 11
1510 00 10
1515 21
Chilly
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Caraway seeds
All Goods
Poppy, thyme, tejpat (leaves of cassia lignea), bay
leaves and curry
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Flakes
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Groundnut seeds
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Lac
All Goods
All Goods
All Goods
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
v1733

140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
1515 29
1515 30
1515 90
1516 20
151710
1517 90
1601 00
1602 32
1701 12
1801 00
1802 00
1803 10
1803 20
1804 00
1805 00
1806 10
2710
2710 19
2711
5001 00
5002 00
5003 00
5004 00
5005 00
5006 00
5007 10
5007 20
5007 90
5202 91
5205
5206 24
5206 45
5407 73
5408 21
5512 21
5512 91
5516 11
5516 21
5516 31
5516 32
5516 33
5516 34
5516 41
5516 91
5516 92
5702 20
5702 31
5702 41
5702 49
5702 50
5702 91
5703 10
5703 90
5704 10
5903 10
5903 20
6001 10
6001 21
6001 22
6001 29
6001 91
6001 99
6002 40
6002 90
6003 10
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Aviation Turbine Fuel and Fuel Oil
Liquefied Petroleum Gases (LPG)
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods other than of man-made textile material
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
v1734

205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
6003 20
6003 30
6003 40
6003 90
6004 10
6004 90
6005 21
6005 22
6005 23
6005 24
6005 31
6005 32
6005 33
6005 34
6005 41
6005 42
6005 43
6005 44
6005 90
6006 10
6006 22
6006 23
6006 24
6006 31
6006 32
6006 33
6006 34
6006 41
6006 42
6006 43
6006 44
6006 90
6102 10
6103 31
6103 41
6104 13
6104 23
6104 29
6104 31
6104 33
6104 43
6104 53
6104 61
6107 22
6107 99
6108 11
6108 19
6108 32
6108 92
6108 99
6110 12
6111 30
6112 20
6112 31
6112 39
6112 41
6112 49
6113 00
6115 10
6115 21
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
8.00%
v1735
TABLE III
____________________________________________________________________________________________________________________________________________
Sl. No.
Heading, Sub-Heading or
DESCRIPTION
Tariff item to the First Schedule
____________________________________________________________________________________________________________________________________________
(1)
(2)
(3)
____________________________________________________________________________________________________________________________________________
1
0204 10
All Goods
2
0204 30
All Goods
3
0204 50
All Goods
4
0207 11
All Goods
5
0207 12
All Goods
6
0207 13
All Goods
7
0207 14
All Goods
8
0207 43
All Goods
9
0207 53
All Goods
10
0302 89 10
All Goods
11
0303 89 10
All Goods
12
0303 89 30
All Goods
13
0303 89 60
All Goods
14
0303 89 80
Croacker
15
0304 89 10
All Goods
16
0306 16
Prawns
17
0306 17
Prawns
18
0306 14
All Goods
19
0401 30
All Goods
20
0402 10 10
All Goods
21
0402 21
All Goods
22
0402 29 10
All Goods
23
0404 10
Whey powder
24
0405 10
All Goods
25
0405 90 10
All Goods
26
0405 90 20
All Goods
27
0409 00
All Goods
28
0506 10 19
Crushed bone
29
0701 10
All Goods
30
0701 90
All Goods
31
0702 00
All Goods
32
0703 10 10
Fresh onions
33
0703 20
All Goods
34
0712 20
All Goods
35
0804 50 20
All Goods
36
0806 10
All Goods
37
0806 20
All Goods
38
0808 10
All Goods
39
0910 11
All Goods
40
0910 12
All Goods
41
0910 20
All Goods
42
0910 30
43
1001 11
All Goods
44
1001 19
All Goods
45
1001 91
Wheat
46
1001 99
Wheat
47
1005 90
All Goods
48
1006 10
All Goods
49
1006 20
All Goods
50
1006 30
All Goods
51
1006 40
All Goods
52
1007
All Goods
53
1008 21
All Goods
54
1008 29
All Goods
55
1101 00
All Goods
56
1102 90 10
All Goods
57
1102 20
All Goods
58
1102 90 90
All Goods

59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
1201 10
1203 00
1205 10
1205 90
1206
1207 40
1207 50
1207 99
1507 10
1507 90 10
1508 10
1508 90
1511 10
1511 90
1512 11
1512 19
1512 21
1512 29 10
1513 11
1513 19
1513 21
1513 29
1514 11
1514 19
1514 91
1514 99
1515 11
1515 19
1515 50
1701 11
1701 91
1701 99
1905 90 10
2002 90
2008 30
2008 40
2008 50
2008 60
2008 91
2008 93
2008 99
2009 50
2203 00
2204 10
2204 21
2204 29
2204 30
2205 10
2205 90
2206 00
2207 10
2208 20
2208 30
2208 40
2208 50
2208 60 93
2208 70
2208 90
2302 10
2302 30
2302 40
2302 50
2303 10
2303 20
2303 30
v1736
All Goods
All Goods
Rape Seeds
All Goods
All Goods
All Goods
All Goods
All goods excluding palm nuts and kernels other than of seed quality
All Goods
All Goods
All Goods
Edible grade groundnut oil
All Goods
Refined Palm Oil/Palmolein
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Tomato concentrate
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods

124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
2304
2305 00 10
2306 10
2306 20
2306 30
2306 41
2306 49
2306 50
2306 60
2306 90
2309 90
2401 10
2401 20
2401 30
2402 10
2402 20
2402 90
2403 11
2403 19
2403 91
2403 99
2515 11
2515 12
2515 20
2522 10
2530 90
2817 00 10
3003 90 11
3004 10
3004 20
3006 10
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
3006 91
3204 11
3204 12
3204 13
3204 14
3204 16
3204 17
3204 19
3206 49
3301 19 10
3301
3303 00
3304 10
3304 20
3304 30
3304 91
3304 99
3305 10
3305 90
3306 10
3307 10
3307 30
3307 41
3307 90
3401 11
3401 19
3505 10
3506 91
3605
3806 10
3812 20
3915 10
3915 20
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Crude or roughly trimmed Marble
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Sterile absorbable surgical or dental yarn; sterile surgical or dental
adhesion barriers, whether or not absorbable.
All Goods
All Goods
All Goods
All Goods
All Goods
Pigments
All Goods
Other-Red Oxide
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Hair oils
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Gum
All Goods
All Goods
All Goods
v1737

188
189
190
191
192
193
3915 30
3915 90
3916 10
3916 20
3916 90
3917
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
3917
3917
3917
3917
3917
3917
3917
3917
3917
3917
3917
3918
3918
3919
3919
3920
3920
3920
3920
3920
3920
3920
3920
3920
3920
3920
3920
3920
3920
3920
3920
3920
3920
3920
3920
3921
3921
3921
3921
3921
3921
3922
3922
3922
3923
3923
3923
3923
3923
3923
3923
3924
3924
3925
3925
3925
3925
3926
21
22
23
29
31
32 10
32 20
32 90
33
39
40
10
90
10
90
10
20
30
43
49
51
59
61
62
63
69
71
72
73
79
91
92
93
94
99
11
12
13
14
19
90
10
20
90
10
21
29
30
40
50
90
10
90
10
20
30
90
10
All Goods
All Goods
All Goods
All Goods
All Goods
Artificial guts (sausage castings) of hardened protein or of
cellulosic materials.
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1738

252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
3926 20
3926 30
3926 40
3926 90
4001 10
4001 21
4001 22
4001 29
4001 30
4003 00
4004 00
4005 10
4005 20
4005 91
4005 99
4006 10
4006 90
4007 00
4008 11
4008 19
4008 21
4008 29
4012
4012 20
4012 90
4016 10
4016 92
4016 93
4016 95
4016 99
4017 00
4601 21
4601 22
4601 29
4601 92
4601 93
4601 94
4601 99
4602 11
4602 12
4602 19
4602 90
4803 00
4808 10
4809 90
4811 10
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
4811 41
4811 49
4817 10
4817 20
4817 30
4821 10
4821 90
4823 61
4823 69
4901
5201 00
5202 10
5202 99 00
5203 00
5205 11
5205 28
5205 47
5206 11
All Goods
All Goods
Bangles, beads and imitation jewellery
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Retreaded tyres
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All goods other than floor coverings on a base of paper or
paperboard, whether or not cut to size
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1739

316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
5407
5407
5407
5512
5513
5513
5513
5513
5513
5514
5514
5514
5516
5701
5701
71
72
74
11
11
12
13
19
41
11
12
19
42
10
90
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
5702 10
5702 99
5705 00
5806 31
5807 90
5903 90
6006 21
6101 90
6102 90
6103 10
6103 22
6103 23
6103 29
6103 32
6103 33
6103 39
6103 42
6103 43
6103 49
6104 19
6104 22
6104 32
6104 39
6104 42
6104 52
6104 62
6104 63
6104 69
6105 10
6105 20
6105 90
6106 10
6106 20
6106 90
6107 11
6107 12
6107 19
6107 21
6107 29
6107 91
6108 21
6108 22
6108 29
6108 31
6108 39
6108 91
6109 10
6109 90
6110 11
v1740
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Carpets and other floor coverings of jute and coir, knotted, whether
or not made up
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Of wool or fine animal hair or of cotton
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods

380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
6110 19
6110 20
6110 30
6110 90
6111 20
6111 90
6112 11
6112 12
6112 19
6114 20
6114 30
6114 90
6115 22
6115 29
6115 30
6115 94
6115 95
6115 96
6115 99
6116 10
6116 91
6116 92
6116 93
6116 99
6117 10
6117 80
6117 90
6201 19
6201 99
6202 13
6202 19
6202 93
6202 99
6203 19
6203 29
6203 32
6203 33
6203 39
6203 41
6203 42
6203 49
6204 12
6204 13
6204 19
6204 21
6204 22
6204 23
6204 29
6204 33
6204 39
6204 42
6204 43
6204 44
6204 52
6204 53
6204 59
6204 62
6204 63
6204 69
6205 20
6205 30
6205 90
6206 10
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
v1741

GENERAL EXEMPTION NO. 1

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GENERAL EXEMPTION NO. 1

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GENERAL EXEMPTION NO.

EXEMPTION NOTIFICATIONS FOR IMPORT OF

ADVANCE LICENCING SCHEME/(DEEC) SCHEME :

Exemption to goods when imported against an Advance Licence:

GENERAL EXEMPTION NO. 1

Provided that an Advance Intermediate Licence holder shall discharge export

GENERAL EXEMPTION NO. 1

or authorisation has been redeemed by the Deputy Commissioner of Customs or Assistant

(c) fuel required for manufacture of resultant product; and

(d) packaging materials required for packing of resultant product;

GENERAL EXEMPTION NO. 2

Foreign Trade Policy.

GENERAL EXEMPTION NO. 2

GENERAL EXEMPTION NO. 2

Faridabad, Gauhati, Guntur, Hyderbad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad,

that in relation to the said Licence issued to a Merchant Exporter, (a)

GENERAL EXEMPTION NO. 3

for any other purpose by the said Merchant Exporter.

Explanation. In this notification, (i)

GENERAL EXEMPTION NO. 3

GENERAL EXEMPTION NO. 3

GENERAL EXEMPTION NO. 3

that in relation to an Advance Licence issued to a merchant Exporter, (a)

GENERAL EXEMPTION NO. 3

packing materials required for packaging of resultant product.

GENERAL EXEMPTION NO. 3

CIF Value in Indian Rs.

GENERAL EXEMPTION NO. 3

under which the

GENERAL EXEMPTION NO. 3

GENERAL EXEMPTION NO. 3

GENERAL EXEMPTION NO. 4

Membership No. ________________________

GENERAL EXEMPTION NO. 4

GENERAL EXEMPTION NO. 4

the Designated Officer of the Department of Electronics (hereinafter referred to as the

GENERAL EXEMPTION NO. 4

GENERAL EXEMPTION NO. 4

GENERAL EXEMPTION NO. 4

GENERAL EXEMPTION NO. 4

GENERAL EXEMPTION NO. 4

Details of imports Made :

GENERAL EXEMPTION NO. 4

GENERAL EXEMPTION NO. 5

GENERAL EXEMPTION NO. 5

GENERAL EXEMPTION NO. 5

GENERAL EXEMPTION NO. 5

that in relation to an Advance Licence issued to a Merchant Exporter

exempt materials are utilised in the factory of such supporting manufacturer in

"Licensing Authority" means the Director General of Foreign Trade appointed

"Materials" means (a)

raw materials, components, intermediates, consumables, computer

Provided that the benefit of this notification shall apply to import of

GENERAL EXEMPTION NO. 5

Director General of Foreign Trade;

packaging materials required for packing of resultant product.

GENERAL EXEMPTION NO. 5

CIF value in Indian Rs.

S. No. of the resultant

GENERAL EXEMPTION NO. 5

ACTUAL USER DUTY EXEMPTION ENTITLEMENT CERTIFICATE

(name and full address of the licencee)

Materials imported against Licence No. ..................................... dated