C1 – Main Jumbo Customs Exemption Notification 50/30.06.2017
[Updated as on 31 July, 2024]

The Department of Revenue has clubbed subject wise notification into a single notification since 1996. This is known as the “Jumbo” notification, a mini Customs Tariff within the main book. The current Notification 50/30.06.2017 supersedes Notification 12/17.03.2012. This Notification consolidates the previous Notification rearranging the entries in Chapter wise order. Superfluous entries have been eliminated.

The notification is divided into three parts as below:

Part I – Effective rates of basic and Integrated Goods and Services Tax with condition No. and List No.

Part II – Annexure giving conditions for exemptions in Part I

Part III – Detail Item Lists of items under exemptions given in Part I

· Please see the provisos at the end of Table in Part I which govern some of the entries. The proviso may give the validity of an exemption.

· A blank entry in the duty column does not mean that the particular duty is zero. The duty is zero only if the word “Nil” appears in the in the entry in the duty column. This is specially applicable in the case of additional duty column where the symbol “_” appears. This means that additional duty levied to the excise duty is applicable. The duty is not Nil.

· Further, exemptions should be read with conditions.

· TRU Clarifications on some of the entries are given in the respective entry.

· Please note that omitted entries are represented by strikethrough characters to show the text before the omission date.

Editor

Text of Main Jumbo Customs Exemption Notification 50/30.06.2017 (Amended as on 31.07.2024)
(As amended till Ntfn 71/11.08.2017; 74/07.09.2017; 76/15.09.2017; 77/13.10.2017; 84/08.11.2017; 85/14.11.2017; 87/17.11.2017; 92/14.12.2017; 02/05.01.2018; 05/25.01.2018; 06/02.02.2018; 24/06.02.2018; 27/23.02.2018; 29/01.03.2018; 31/20.03.2018; 32/23.03.2018; 40/02.04.2018; 44/10.04.2018; 46/23.05.2018; 47/14.06.2018; 49/20.06.2018; 52/14.07.2018; 54/20.07.2018; 56/03.08.2018; 57/07.08.2018; 62/17.09.2018; 68/26.09.2018; 72/28.09.2018; 80/15.12.2018; 03/29.01.2019; 11/29.03.2019; 13/26.04.2019; 14/01.05.2019; 15/14.05.2019; 17/15.06.2019; 25/06.07.2019; 30/17.09.2019; 31/24.09.2019; 34/30.09.2019; 37/30.12.2019; 01/02.02.2020; 23/14.05.2020; 26/02.06.2020; 27/09.06.2020; 33/07.09.2020; 34/17.09.2020; 35/30.09.2020; 39/28.10.2020; 42/11.11.2020; 43/26.11.2020; 02/01.02.2021; Corrigendum/05.02.2021; 21/31.03.2021; 38/26.07.2021; 42/10.09.2021; 44/17.09.2021; 46/30.09.2021; 55/29.12.2021; 02/01.02.2022; 26/21.05.2022; 31/07.06.2022; 52/03.10.2022; 02/01.02.2023; 17/29.03.2023; 35/29.04.2023; Corrigendum/16.05.2023; 46/26.07.2023; 53/05.09.2023; 54/14.09.2023; 60/19.10.2023; 06/29.01.2024; 08/30.01.2024; 10/19.02.2024; 13/06.03.2024; 16/12.03.2024; 19/15.03.2024; 28/12.07.2024, 30/23.07.2024 – (See Respective Entry for Amendment History)

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3, of Customs Tariff Act, 1975 (51 of 1975), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012 –Customs, dated the 17^th March, 2012 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 185 (c) dated the 17^th March, 2017, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below or column (3) of the said Table read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the said Customs Tariff Act, as are specified in the corresponding entry in column (2) of the said Table, when imported into India,

(a) from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the standard rate specified in the corresponding entry in column (4) of the said Table; and

(b) from so much of integrated tax leviable thereon under sub-section (7) of section 3 of said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table, subject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (6) of the said Table:

Table
SNo.	Chapter or Heading or sub–heading or tariff item	Description of goods	Standard Rate	Integrated Goods and Services Tax	Condition No
(1)	(2)	(3)	(4)	(5)	(6)
1.	1	Animals and birds imported by zoo	Nil	-	-
2.	1	Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock	5%	-	-
3.	1	Grandparent poultry stock and donkey stallions	25%	-	-
3AA	0207 25 00; 0207 27 00	Meat and edible offal, of turkeys, frozen [10/19.02.2024 – SNo. 3AA inserted]	5%	-	-
3AB	0207 42 00, 0207 45 00	Meat and edible offal, of ducks, frozen [13/06.03.2024 – SNo. 3AB inserted]	5%	-	116
3A	0101 21 00	Pure-bred breeding Horses [02/01.02.2022 – SNo. 3A omitted w.e.f. 1 May 2022] [01/02.02.2020 – SNo. 3A inserted]	Nil	-	-
4.	0302 or 0303	Atlantic salmon [02/01.02.2022 – SNo. 4 omitted]	10%	-	-
5.	0303	Tuna bait [01/02.02.2020 – SNo. 5 omitted]	Nil	-	-
6.	0306	Live Vannamei shrimp (Litopenaeus vannamei)	10%	-	-
6A.	0306	Live Black tiger shrimp (Penaeus monodon)	10%	-	-
6B.	0306 19 00	Frozen Krill	15%	-	-
6BA	0306 36	Live SPF Vannamei shrimp (Litopenaeus vannamei) broodstock	5%	-	-
6BB	0306 36	Live Black tiger shrimp (Penaeus monodon) broodstock	5%	-	-
6BC	0306 36 60	Artemia	Nil	-	-
6BD	0308 90 00	SPF Polychaete worms	5%	-	-
6BE	0505 10	Real Down Filling Material from Duck or Goose, when imported by bona fide exporters for use in the manufacture of textile or leather garments, for export	10%	-	9 and108
6BF	0511 91 40	Artemia cysts	Nil	-	-
		[30/23.07.2024 – SNo. 6BA to 6BF inserted]
6C.	0307 32 00	Frozen Mussels	15%	-	-
6D.	0307 43 20	Frozen Squids [02/01.02.2022 – SNo. 6 substituted] [02/01.02.2022 – SNos. 6, 6A, 6C, 6D omitted w.e.f. 1 May 2022]	15%	-	-
7.	040210 or 0402 21 00	Goods upto an aggregate of ten thousand metric tonnes of total imports of such goods in a financial year. [01/02.02.2020 – SNo. 7 omitted]	15%	-	1
7A	0404 10 10	Whey, concentrated, evaporated or condensed, liquid or semi-solid [01/02.02.2020 – SNo. 7A omitted]	30%	-	-
7B	0404 90 10	All goods [01/02.02.2020 – SNo. 7B omitted; 44/10.04.2018 – SNos. 7A and 7B inserted]	30%	-	-
8.	0405	Butter, ghee and butter oil [See proviso (a) at end of this table – Exemption valid till 31.12.2017-Lapsed	30%	-	-
9.	0406 90 00	All goods	30%	-	-
10.	5	Pancreas	5%	-	-
11.	0508 00	Conch shell [01/02.02.2020 – SNos. 8 to 11 omitted]	5%	-	-
12.	0508 00 10	All goods	Nil	-	-
13.	0511 91	Artemia cyst, including wet artemia Cyst	5%	-	-
14.	0511 99 11	Artemia	5%	-	-
		[02/01.02.2022 – SNos. 12, 13, 14 omitted w.e.f. 1 May 2022]
14A	0511 99 11	Artemia originating in the United States of America [17/15.06.2019 – SNo. 14A omitted; 49/20.06.2018 - SNo. 14A inserted; Amended by 15/14.05.2019– w.e.f. 16.06.2019]	15%	-	-
15.	0511 10 00 05 or any other Chapter	Bovine Semen The following goods, namely:- (1) Frozen semen; (2) Frozen semen equipment, namely:- (a) flasks, refrigerators, vessels, jars or dewars, and their accessories; (b) Plastic insemination sheath and insemination guns; and (c) Weaton ampoules and straws for freezing semen [02/01.02.2022 – SNo. 15 substituted] [02/01.02.2022 – SNo. 15 omitted w.e.f. 1 May 2022]	5%	-	-
16.	0511 99 99	Human Embryo Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2023 - Lapsed [02/01.02.2023 – Proviso inserted – Exemption valid till 31^st March 2023]	Nil	-	2
17.	06, 07, 08, 09 or 12	Planting materials, namely, oil seeds, seeds of vegetables, flowers and ornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds or plants of fruits and seeds of pulses. [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	3
18.	0601 or 0602	All goods [01/02.02.2020 – SNo. 18 omitted]	5%	-	-
19.	0703 10	All goods	Nil	-	-
20.	0713	Pulses [other than Peas (Pisum sativum), Tur, Chickpeas, Kabuli Chana, Bengal Gram and Masoor (Lentils)] except Peas (Pisum sativum) and Tur [02/01.02.2021 – The words “Kabuli Chana, Bengal Gram” inserted] [29/01.03.2018 – The words “Peas (Pisum sativum)” inserted; 93/21.12.2017 – SNo. 20 amended – Seeks to impose 30% Basic Customs Duty on Chana (Chickpeas) and Masoor (Lentils); 84/08.11.2017 – SNo. 20 amended – BCD on Peas (Matar Dal) Raised to 50% from Nil]	Nil	-	-
20A	0713 10 00	Peas (Pisum sativum) [02/01.02.2021 –Duty reduced to 10% from 50%] [37/30.12.2019 – HS Code amended; 84/08.11.2017 – SNo. 20A inserted]	10% 50%	-	-
20B	0713 60 00	Tur Whole [16/03.03.2023 – SNo. 20B inserted]	Nil	-	-
21.	0713 40 00, 0713 60 00	Tur (other than Tur Whole) [16/03.03.2023 – SNo. 21 amended]	10%	-	-
21A	0713 20 10	Kabuli Chana [02/01.02.2021 –Duty reduced to 10% from 40%] [29/01.03.2018 –SNo. 21A inserted; 31/20.03.2018 – HS Code corrected]	10% 40%	-	-
21B	0713 20 20	Bengal Gram (desichana) [02/01.02.2021 –Duty reduced to 10% from 60%]	10% 60%	-	-
21C	0713 20 90	Chickpeas (garbanzos) [02/01.02.2021 –Duty reduced to 10% from 60%]	10% 60%	-	-
21D	0713 40 00	Lentils (Mosur) [38/26.07.2021 – Duty reduced to Nil from 10%] [02/01.02.2021 –Duty reduced to 10% from 30%] [49/20.06.2018 - SNos. 21B, 21C and 21D inserted]	Nil 10% 30%	-	-
		SNos. 21C, 21D not to apply to USA, see proviso below.
21E	0713 40 00	Lentils (Mosur) [Exemption Valid till 31 December October August 2020] [02/01.02.2021 –SNo. 21E Omitted]	10%	-	-
21F	0713 40 00	Lentils (Mosur) originating in or exported from United States of America [53/05.09.2023 – SNo. 21F omitted] [44/17.09.2021 – Duty raised to 20% from 10%] [38/26.07.2021 – Duty reduced to 10% from 30%] SNos. 21E and 21F inserted by 26/02.06.2020 – Import Duty on Lentils (Mosur) Cut to 10% for Three Months; Import from USA too Cut 30% - Exemption Valid till 31 December October August 2020) [39/28.12.2020 – SNos. 21E and 21F amended - Masoor Dal Duty Exemption Extended by Two Months to 31 Dec 2020]	20% 10% 30%	-	-
		[34/17.09.2020 – SNos. 21E and 21F amended - Masoor Dal Duty Cut by 20% to Augment Supply Measure Valid only 44 days till New Crops Arrives in Market, Exemption Valid for the period 18 Sept 2020 to 31 Oct 2020 Duty Cut of 2 June Expired on 1 Sept, Measure Revives Cut with 17 days gap in which full Duty will Apply The government reduced the import duty on masoor dal by 20 per cent till October-end, a move aimed at increasing availability in the domestic market. The import duty on lentil has been reduced from 30 per cent to 10 per cent from countries other than the US. In the case of import of the lentil from the US is down to 30 per cent from the earlier 50 per cent.]
22.	0801 31 00	Cashew nuts in shell [06/02.02.2018- Duty reduced to 2.5% from 5%] [02/01.02.2022 – SNo. 22 omitted w.e.f. 1 May 2022]	2.5% 5%	-	-
23.	0801 32 10	All goods [25/06.07.2019 – SNo. 23 omitted]	Rs.60 per kg or 45%, whichever is higher.	-	-
24.	0801 32 20, 0801 32 90	All goods [25/06.07.2019 – SNo. 24 omitted]	Rs.75 per kg or 45%, whichever is higher.	-	-
24A	0802 11 00	All goods	Rs. 35 per kg	-	-
24AA	0802 11 00	All goods originating in or exported from the United States of America [53/05.09.2023 – Sno. 24AA omitted] [17/15.06.2019 – SNo. 24AA inserted]	Rs. 41 per kg/-	-	-
24B	0802 12 00	All goods [49/20.06.2018 - SNos. 24A and 24B inserted]	Rs. 100 per kg	-	-
25.	0802 12 00	All goods [46/23.05.2018 – SNo. 25 omitted]	Rs. 65/- per kg.	-	-
26.	0802 21 00, 0802 22 00	All goods [02/01.02.2022 – SNo. 26 omitted]	10%	-	-
26A	0802 31 00	All goods [49/20.06.2018 - SNo. 26A inserted]	100%	-	-
26B	0802 99 00	Pecan Nuts [02/01.02.2023 – SNo.26B inserted]	30%	-	-
27.	0802 51 00, 0802 52 00	All goods [02/01.02.2022 – SNo. 27 omitted w.e.f. 1 May 2022]	10%	-	-
28.	0802 91 00, 0802 92 00, 0802 99 00 0802 61 00, 0802 62 00, 0802 70 00 or 0802 90 00	All goods (excluding areca nuts also known as betel nuts) [02/01.02.2022 – SNo. 28 omitted] [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated] [01/02.02.2020 – Strikethrough words and HS Codes deleted]	30%	-	-
29.	0804 10 20, 0804 10 30	All goods [02/01.02.2022 – SNo. 29 omitted w.e.f. 1 May 2022]	20%	-	-
30.	0805 10 00, 0805 50 00, 0806 10 00, 0808 30 00 or 0808 40 00	All goods [02/01.02.2022 – SNo. 30 omitted w.e.f. 1 May 2022]	30%	-	-
31.	0806 20	All goods [02/01.02.2022 – SNo. 31 omitted]	100%	-	-
32.	0806 20 10	Dark seedless raisin	30%	-	-
32A	0808 10 00	All goods [02/01.02.2021 –Duty reduced to 15% from 50%] [49/20.06.2018 - SNo. 32A inserted]	15% 50%	-	-
32AA	0810 40 00	Cranberries, fresh; Blueberries, fresh	10%	-	-
32AB	0811 90	Cranberries, frozen; Blueberries, frozen	10%	-	-
32AC	0813 40 90	Cranberries, dried; Blueberries, dried	10%	-	-
		[10/19.02.2024 – SNo. 32AA to 32AC inserted]
32AD	1207 99 90	Shea Nuts	15%	-	-
		[30/23.07.2024 – SNo. 32AD inserted]
32B	0808 10 00	All goods originating in or exported from the United States of America [53/05.09.2023 – SNo. 32B omitted] [02/01.02.2021 –Duty reduced to 35% from 70%] [17/15.06.2019 – SNo. 32B inserted]	35% 70%	-	-
33.	0810 60 00 or 0810 90	All goods, other than black, white or red currants and gooseberries. [02/01.02.2022 – SNo. 33 omitted]	15%	-	-
34.	0904 11 10	Long pepper (Piper longum) [02/01.02.2022 – SNo. 34 omitted w.e.f. 1 May 2022]	30%	-	-
35.	0907	All goods [02/01.02.2022 – SNo. 35 omitted w.e.f. 1 May 2022]	35%	-	-
36.	1001	All goods other than meslin or wheat [01/02.02.2020 – SNo. 36 omitted]	50%	-	-
37.	1001 19 00 or 1001 99 10	Wheat [02/01.02.2022 – SNo. 37 omitted w.e.f. 1 May 2022] [13/26.04.2019 – Duty raised to 40% from 30%; 46/23.05.2018 – Duty raised to 30% from 20%; 84/08.11.2017 – Duty raised to 20% from 10%]	40% 30% 20% 10%	-	-
38.	1001	Meslin [01/02.02.2020 – SNo. 38 omitted]	Nil	-	-
39.	1005 10 00, 1007 or 1008 21, 1008 29	All goods [02/01.02.2022 – SNo. 39 omitted w.e.f. 1 May 2022]	50%
40.	1005 90 00	Goods upto an aggregate of five lakh metric tonnes of total imports of such goods in a financial year. [37/30.12.2019 – HS Code amended] [01/02.02.2020 – SNo. 40 omitted]	Nil	-	1
41.	1005 90 00	All goods other than those specified against S.No. 40 [02/01.02.2022 – SNo. 41 omitted w.e.f. 1 May 2022] [37/30.12.2019 – HS Code amended]	50%	-	-
42.	1104 22 00	De-hulled oat grain [02/01.02.2022 – SNo. 42 omitted w.e.f. 1 May 2022]	15%	-	-
43.	1107 10 00, 1108 12 00	All goods [02/01.02.2022 – SNo. 43 omitted w.e.f. 1 May 2022]	30%	-	-
44.	1206 00 90	All goods for the purpose of extraction and refining of oil (Read with Condition No. 9 below)	10%	-	9
		[See proviso (b) at end of this table – Exemption applicable on or after 01.10.2017] [02/01.02.2021 – SNo. 44 omitted]
45.	1207 91 00	All goods [02/01.02.2022 – SNo. 45 omitted w.e.f. 1 May 2022]	20%	-	-
46.	1209	All goods (other than those falling under subheadings 1209 91 and 1209 99)	15%	-	-
47.	1209 10 00	Sugar beet seeds [01/02.02.2020 – SNo. 47 omitted]	5%	-	-
48.	1209 91 or 1209 99	All goods [02/01.02.2022 – SNo. 48 omitted w.e.f. 1 May 2022]	5%	-	-
49.	1211 30 00, 1211 40 00, 1211 50, 1211 60 00 or 1211 90	All goods, fresh or dried, other than liquorice roots [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	15%	-	-
50.	1301 90	Seed lac [02/01.02.2022 – SNo. 50 omitted]	5%	-	-
51.	1301 90 13	Asafoetida [02/01.02.2022 – BCD reduced to 5% from 20%] [02/01.02.2022 – SNo. 51 omitted w.e.f. 1 May 2022]	5% 20%	-	-
52.	1301 90 22	All goods [02/01.02.2022 – SNo. 52 omitted]	20%	-	-
53.	1301 90 49	Oleopine resin	5%	-	-
54.	1302 14, 1302 19 or 1302 20 00	All goods (other than vegetable seeds and extracts of pyrethrum or of the roots of plants containing rotenone)	15%	-	-
54A	1504 20	Fish lipid oil for use in manufacture of aquatic feed [30/23.07.2024 – Duty reduced to Nil from 15%] [02/01.02.2023 – SNo.54A inserted]	Nil 15%	-	9
54B	1504 20	Crude fish oil for use in manufacture of aquatic feed	Nil	-	9
		[30/23.07.2024 – SNo. 54B inserted]
55.	1401 10 00	Bamboo for use in the manufacture of Agarbatti [27/09.06.2020 – SNo. 55 amended - Concessional Rate of 10% Duty Withdrawn on Bamboo for the manufacture of Agarbatties – Uniform Rate of 25% is Applicable on Bamboo] [02/01.02.2022 – SNo. 55 omitted w.e.f. 1 May 2022 [01/02.02.2020 – Condition 9 inserted]	25% 10%	-	- 9
56.	15	Edible oils falling under headings 1508, 1512, 1513, 1514,1515 or sub-heading 1511 10 [01/02.02.2020 – SNo. 56 omitted]	85%	-	-
57.	1511 10 00	Crude Palm Oil [42/10.09.2021 – Duty reduced to 2.5% from 15%; 02/01.02.2021 – Duty reduced to 15% from 27.5%; [43/26.11.2020 – SNo. 57 amended - Fin Min Reacts to Price Rise, Cuts CPO Duty by 16.5% to 27.5% from 44% w.e.f 27 November 2020]	2.5% 15% 27.5% 44%	-	-
	15	I. The following goods, other than of edible grade, namely:-
		(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	Nil	-	9
		(B) All goods (except crude palm 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.	Nil	-	9
		(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. [25/06.07.2019- Items against S.No.57 in Col 3, in items I, sub-items A, B, C and entries relating thereto omitted]	Nil	-	9
		(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%	-	-
		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	44% 30% 15% 7.5%	-	9
		(B) Crude Palmolein falling under heading 1511, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 500 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	44% 30% 15% 7.5%	-	9
		(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 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 [01/02.02.2020 – Item description substituted; 71/11.08.2017 – In SNo. 57(II), Duty raised to 15% from 7.5%; 87/17.11.2017 – 30% from 15%; 29/01.03.2018 – 44% from 30%]	44% 30% 15% 7.5%	-	-
58.	15	Refined vegetable oils of edible grade, in loose or bulk form (other than those falling under heading 1511) [01/02.02.2020 – SNo. 58 omitted]	85%	-	-
59.	15	Vegetable oils of edible grade, in loose or bulk form (other than those specified against S. No. 58 and those falling under heading 1511), imported for the manufacture of oil commonly known as “Vanaspati” or for refining. Explanation.-The expression “Vegetable oil” means- (a) in the case of cottonseed oil, oil having a free fatty acid content of at least 0.2%; and (b) in the case of any other vegetable oil, oil with free fatty acid content of at least 0.5%. [01/02.02.2020 – SNo. 59 omitted]	75%	-	8 and 9
60.	1505	All goods	15%	-	-
61.	1507 10 00	All goods [42/10.09.2021 – Duty reduced to 2.5% from 15%; 02/01.02.2021 –Duty reduced to 15% from 35%; 71/11.08.2017 – Duty raised to 17.5% from 12.5%; 87/17.11.2017 – 30% from 17.5%; 47/14.06.2018 – 35% from 30%]	2.5% 15% 35% 30% 17.5% 12.5%	-	-
62.	1507 90 10	All goods [42/10.09.2021 – Duty reduced to 32.5% from 45%; 87/17.11.2017 – Duty raised to 35% from 20%; 47/14.06.2018 – 45% from 35%]	32.5% 45% 35% 20%	-	-
63.	1508, 1509, 1510, 1512 (other than 1512 11 10), 1513, 1514, or 1515	All goods, crude and edible grade [06/02.02.2018- Duty raised to 30% from 12.5%; 47/14.06.2018 – 35% from 30%]	35% 30% 12.5%	-	-
64.	1508, 1509, 1510, 1512 (other than 1512 19 10), 1513, 1514 or 1515	All goods, refined and edible grade [87/17.11.2017 – SNos. 63 and 64 amended; 06/02.02.2018- Duty raised to 35% from 20%; 47/14.06.2018 – 45% from 35%]	45% 35% 20%	-	-
64A.	1509	All goods, refined and edible grade [47/14.06.2018 – 40% from 35% (SNo. 64A inserted)]	40%	-	-
65.	1511 90	All goods [42/10.09.2021 – Duty reduced to 32.5% from 54%; 71/11.08.2017 – Duty raised to 25% from 15%; 87/17.11.2017 – 40% from 25%; 29/01.03.2018 – 54% from 40%]	32.5% 54% 40% 25% 15%	-	-
66.	1511	Palm stearin, whether crude, RBD or other, having free fatty acid (FFA) 20% or more	7.5%	-	-
67.	1511	Palm stearin, whether crude, RBD or other, having free fatty acid (FFA) 20% or more for the manufacture of oleochemicals. [25/06.07.2019 – SNo. 67 omitted]	Nil	-	9
68.	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%	-	1
69.	1512 11	All goods other than those specified against S. No. 68 [01/02.02.2020 – SNos 68 and 69 omitted]	75%	-	-
70.	1512 11 10	All goods [42/10.09.2021 – Duty reduced to 2.5% from 15%; 02/01.02.2021 –Duty reduced to 15% from 35%; 87/17.11.2017 – Duty raised to 25% from 12.5%; 47/14.06.2018 – 35% from 25%]	2.5% 15% 35% 25% 12.5%	-	-
71.	1512 19 10	All goods [42/10.09.2021 – Duty reduced to 32.5% from 45%; 87/17.11.2017 – Duty raised to 35% from 20%; 47/14.06.2018 – 45% from 35%]	32.5% 45% 35% 20%	-	-
72.	1514 19 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. [01/02.02.2020 – SNo. 72 omitted]	45%	-	1
73.	1514 11 or 1514 91	All goods, edible grade [87/17.11.2017 – Duty raised to 25% from 12.5%; 47/14.06.2018 – 35% from 25%]	35% 25% 12.5%	-	-
74.	1514 19 or 1514 99	All goods, edible grade [87/17.11.2017 – Duty raised to 35% from 20%; 47/14.06.2018 – 45% from 35%]	45% 35% 20%	-	-
75.	1516 10	All goods	30%	-	-
76.	1516 20, 1516 30 00	All goods	80%	-	-
77.	1516 20, 1516 30 00	All goods of edible grade [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated in SNos. 76 and 77] [06/02.02.2018- Duty raised to 35% from 20%; 47/14.06.2018 – 45% from 35%]	45% 35% 20%	-	-
78.	1517 or 1518	All goods of edible grade [01/02.02.2020 – SNo. 78 omitted]	80%	-	-
79.	1517 10 21, 1517 90 10, 1518 00 11, 1518 00 21 or 1518 00 31	All goods of edible grade [06/02.02.2018- Duty raised to 35% from 20%; 47/14.06.2018 – 45% from 35%]	45% 35% 20%	-	-
80.	1517 or 1518	All goods other than edible grade	30%	-	-
80A.	1518	Algal Oil for manufacturing of aquatic feed [30/23.07.2024 – Duty reduced to Nil from 15%] [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2022 – SNo. 80A inserted]	Nil 15%	-	9
81.	1520 00 00	Crude glycerin	7.5%	-	-
81A	1520 00 00	Crude glycerin for use in manufacture of Epichlorohydrin [02/01.02.2023 – SNo.81A inserted]	2.5%	-	9
82.	1520 00 00	Crude glycerin for use in the manufacture of soaps [02/01.02.2022 – SNo. 82 omitted]	Nil	-	9
83.	1520 00 00	All goods [01/02.02.2020 – SNo. 83 omitted]	20%	-	-
84.	1701	All goods	60%	-	-
85.	1701	Raw Sugar [66/10.07.2017 – Duty Raised to 50% from 40%]	40% 50%	-	4
86.	1701	Refined or white sugar [66/10.07.2017 – Duty Raised to 50% from 40%]	40% 50%	-	5
87.	1701	Raw sugar if imported by a bulk Consumer [66/10.07.2017 – Duty Raised to 50% from 40%]	40% 50%	-	6
88.	1701	Raw Sugar upto an aggregate of five lakh metric tonnes of total imports of such goods. (Read with Condition No. 7 and 9 below) Provided that the importer shall convert the raw sugar into white/ refined sugar within a period, not exceeding two months, from the date of filing of bill of entry or the date of entry inwards, whichever is later. [See proviso (c) at end of this table – Exemption applicable on or after 01.07.2017] [24/06.02.2018 – SNos. 84 to 88 omitted]	Nil	-	7 and 9
88A	1701	Raw Sugar upto an aggregate of three lakh metric tonnes of total imports of such goods. Provided that the import of raw sugar in physical form is completed within sixty (60) days from the date of issue of the Tariff Rate Quota Allocation Certificate or license by Directorate General of Foreign Trade (DGFT) to the importer. Provided further that the importer shall convert the raw sugar into white/ refined sugar within a period, not exceeding thirty (30) days, from the date of filing of bill of entry or the date of entry inwards, whichever is later. [74/07.09.2017 – SNo.88A inserted – Raw Sugar TRQ of Three Lakh MTs at 25% Duty Notified] [01/02.02.2020 – SNo. 88A omitted]	25%	-	7 and 9
89.	1702	Dextrose Monohydrate [01/02.02.2020 – SNo. 89 omitted]	20%	-	-
90.	1702	Lactose for use in the manufacture of homeopathic medicine [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	10%	-	9
90A.	2008 93 00	Cranberries, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included	5%	-	-
90B.	2008 99	Blueberries, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included [10/19.02.2024 – SNo. 90A and 90B inserted]	10%	-	-
90C.	2008 19 20	All goods	30%	-	-
90D.	2008 19 30	All goods [30/23.07.2024 – SNos. 90C and 90D inserted - Exemption apply from 1^stOct 2024]	30%	-	-
91.	1702 11 or 1702 19	All goods [02/01.02.2022 – SNo. 91 omitted w.e.f. 1 May 2022]	25%	-	-
91A.	1801 00 00	Cocoa beans, whole or broken, raw or roasted [02/01.02.2022 – SNo. 91A inserted; Omitted w.e.f. 1 May 2022]	15%	-	-
92.	1703	All goods	10%	-	-
93.	1704 10 00	All goods	30%	-	-
94.	1806 90	Food preparations, for infant use and put up for retail sale, of– (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 than10%; 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%.	17.5%	-	-
95.	1901 10	Preparations for infant use, put up for retail sale. [01/02.02.2020 – SNos 92 to 95 omitted]	30%	-	-
96.	1903 00 00	All goods [02/01.02.2022 – SNo. 96 omitted]	30%	-	-
97.	1905 31 00 or 1905 32	All goods [02/01.02.2022 – SNo. 97 omitted w.e.f. 1 May 2022]	30%	-	-
98.	2004 10 00	All goods	30%	-	-
99.	2008 11 00	Peanut Butter [01/02.02.2020 – SNos 98 and 99 omitted]	7.5%	-	-
100.	2202 99 2008 93 00, 2009 81 00, 2009 90 00	Cranberry products [10/19.02.2024 – HS Code amended] 02/01.02.2022 – HS Code amended] [06/02.02.2018- HS Codes 2009 81 00, 2009 90 00 omitted]	10%	-	-
100A	2102 20 00	Algal Prime (flour) for use in manufacture of aquatic feed [30/23.07.2024 – Duty reduced to Nil from 15%] [02/01.02.2023 – SNo.100A inserted]	Nil 15%	-	9
101.	2009 11 00, 2009 12 00 or 2009 19 00	Orange juice [06/02.02.2018- SNo. 101 omitted]	30%	-	-
102.	2106 10 00	Soya protein concentrate [46/23.05.2018 – SNo. 102 omitted]	10%	-	-
103.	2106 90	All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% by volume, determined at a temperature of 20 degrees centigrade) [06/02.02.2018- Duty raised to 50% from 30%]	50% 30%	-	-
104.	Any Chapter	The goods specified in List 1 used in the processing of sea-food. [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	10
104A	2204, 2205, 2206, 2208	All goods [02/01.02.2021 – SNo. 104A inserted]	50%	-	-
104B	2207 20 00	Denatured ethyl alcohol for use in Manufacture of industrial chemicals [02/01.02.2023 – SNo.104B inserted]	Nil	-	9
104BA	2301 10 90	Insect Meal for use in research and development purposes in aquatic feed manufacturing [30/23.07.2024 – SNo. 104BA inserted]	5%	-	9 and119
104C	2301 20	Fish meal for use in manufacture of aquatic feed [02/01.02.2023 – SNo.104C inserted]	5%	-	9
104D	2301 20	Krill meal for use in manufacture of aquatic feed [30/23.07.2024 – Duty reduced to Nil from 5%] [02/01.02.2023 – SNo.104D inserted]	Nil 5%	-	9
104DA	2309 90 31	Prawn and shrimps feed	5%	-	-
104DB	2309 90 39	Fish feed [30/23.07.2024 – SNos. 104DA, 104DB inserted]	5%	-	-
104E	2309 90 90	Mineral and Vitamin Premixes for use in manufacture of aquatic feed [30/23.07.2024 – Duty reduced to Nil from 5%] [02/01.02.2023 – SNo.104E inserted]	Nil 5%	-	9
104F	2309 90 90	Single Cell Protein from Natural Gas for use in research and development purposes in aquatic feed manufacturing [30/23.07.2024 – SNo 104F inserted]	5%	-	9 and 119
105.	22	Wine, for use as sacramental wine [01/02.02.2020 – SNo. 105 omitted]	30%	-	11
106.	2207 20 00	All goods [02/01.02.2022 – SNo. 106 omitted w.e.f. 1 May 2022]	5%	-	-
107.	2207 20 00	Denatured ethyl alcohol (ethanol) for use in manufacture of excisable goods. [02/01.02.2021 –SNo. 107 omitted]	2.5%	-	9
108.	2208	Angostura bitters [01/02.02.2020 – SNo. 108 omitted]	5%	-	-
109.	23, 28, 29, 30 or 38	Veterinary drugs and other goods specified in List 2 [02/01.02.2021 –SNo. 109 omitted]	10%	-	-
110.	230120	All goods [02/01.02.2021 –SNo. 110 omitted]	5%	-	-
111.	2302 10 10	Maize Bran [02/01.02.2021 –SNo. 111 omitted]	Nil	-	-
112.	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. [02/01.02.2021 –SNo. 112 omitted]	15%	-	-
113.	2301 20, 2309 90 32, 2309 90 39	Fin fish feed [01/02.02.2020 – SNo. 113 omitted]	Nil	-	-
114.	2304, 2305 or 2306	All goods [02/01.02.2021 –SNo. 114 omitted]	15%	-	-
115.	2304	Dietary soya fibre [01/02.02.2020 – SNo. 115 omitted]	15%	-	-
116.	2306	De-oiled rice bran oil cake [02/01.02.2021 –SNo. 116 omitted]	Nil	-	-
117.	2309 10 00	All goods [02/01.02.2022 – SNo. 117 omitted w.e.f. 1 May 2022]	20%	-	-
118.	2309 90	Feed additives or pre-mixes [02/01.02.2021 –SNo. 118 omitted]	20%	-	-
119.	2309 90	Shrimp larvae feed Prawn feed, shrimp larvae feed and fish feed in pellet form. The following goods, namely:- 1) Prawn feed; 2) Shrimp larvae feed; 3) Fish feed in pellet form Explanation.- For the removal of doubt, “prawn feed” shall mean goods- (i) which are capable of being used as prawn feed, as such, without any addition or alteration thereto; and (ii) in which the proportion of vitamin pre- mixes or vitamins, by weight, shall not exceed the standard input output norms (SION) for prawn feed as contained in the Public Notice No. 1 (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. [02/01.02.2021 –SNo. 119 “item description” amended] [25/06.07.2019 – SNo. 119 amended]	5%	-	-
119A	Chapter 23 (except 2309 10 00)	All goods [02/01.02.2022 – SNo. 119A omitted w.e.f. 1 May 2022] [02/01.02.2021 – SNo. 119A inserted]	15%	-	-
120.	25 (except 2515, 2516, 2523, 2524)	All goods [02/01.02.2022 – SNo. 120 omitted w.e.f. 1 May 2022]	5%	-	-
121.	2503 00	Crude or unrefined sulphur [02/01.02.2022 – SNo. 121 omitted w.e.f. 1 May 2022]	2.5%	-	-
122.	2505 10 11, 2505 10 12, 2505 10 19	Silica Sands [02/01.02.2022 – SNo. 122 omitted]	2.5%	-	-
123.	2510	Rock phosphate [02/01.02.2022 – SNo. 123 omitted w.e.f. 1 May 2022]	2.5%	-	-
124.	2515 11 00, 2515 12 10, 2515 12 20, 2515 12 90, 2516 11 00, 2516 12 00	All goods, other than,- (i) Rough Marble and Travertine blocks; (ii) Marble slabs [02/01.02.2022 – SNo. 124 omitted]	10%	-	-
125.	2515 12 20	Marble slabs [25/06.07.2019 – SNo. 125 omitted]	20%	-	-
126.	2518	Dolomite for metallurgical use conforming to IS:10346-2004	2.5%	-	-
127.	2520 10	Gypsum [02/01.02.2022 – SNo. 127 omitted w.e.f. 1 May 2022]	2.5%	-	-
128.	2521	Limestone for metallurgical use conforming to IS:10345-2004	2.5%	-	-
129.	2523 29	All goods [02/01.02.2022 – SNo. 129 omitted w.e.f. 1 May 2022]	Nil	-	-
130.	2528	All goods Boron ores [02/01.02.2022 – SNo. 130 omitted w.e.f. 1 May 2022] [02/01.02.2021 – Duty raised to 2.5% from Nil]	2.5% Nil	-	-
131.	2529 22 00	Acid grade fluorspar [02/01.02.2021 – SNo. 131 omitted]	5%	-	-
132.	25, 28, 38 or 39	The following goods, when imported for use in the manufacture of refractory products falling under Chapters 38, 68 or 69, namely:- (A) (1) Aluminous cement (2) Silicon metal (99%) (3) Micro/fumed silica (4) Brown fused alumina (5) Sintered/tabular alumina (6) Fused zirconia (7) Sodium hexameta phosphate (8) Silicon carbide (9) Boron carbide (10) Reactive alumina (11) Fused silica; and Provided that nothing contained in this S. No. shall have effect after 31^st March, 2023 - Lapsed	5%	-	9
		(B) Phenolic resin [02/01.02.2022 – Proviso inserted and Clause (B) omitted]	5%	-	9
132A	2529 22 00	Acid grade fluorspar containing by weight more than 97% of calcium fluoride [02/01.02.2023 – SNo.132A inserted]	2.5%	-	-
133.	26	Gold ores and concentrates for use in the manufacture of gold [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	9 and 12
134.	2601 to 2617	All goods [02/01.02.2022 – SNo. 134 omitted w.e.f. 1 May 2022]	2.5%	-	-
135.	2604 00 00	Nickel ore and concentrate [02/01.02.2022 – SNo. 135 omitted w.e.f. 1 May 2022]	Nil	-	-
136.	2612 10 00	Uranium Ore and concentrates, for generation of nuclear power Uranium concentrate (U308), for generation of nuclear power [02/01.02.2022 – SNo. 136 omitted w.e.f. 1 May 2022] [25/06.07.2019 – SNo. 136 amended]	Nil	-	-
137.	2620 11 00, 2620 19 00	All goods [02/01.02.2022 – SNo. 137 omitted w.e.f. 1 May 2022] [37/30.12.2019 – HS Code amended]	5%	-	-
138.	2620 30	All goods [02/01.02.2022 – SNo. 138 omitted w.e.f. 1 May 2022]	5%	-	-
139.	27	The following bunker fuels for use in ships or vessels, namely:- (i) IFO 180 CST; (ii) IFO 380 CST (iii) Very Low Sulphur Fuel Oil (VLSFO) meeting ISO 8217:2017 RMG380 Viscosity in 220-400 CST standards/ Marine Fuel 0.5% (FO) [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [01/02.02.2020 – Item (iii) inserted]	Nil	-	13
140.	2701 11 00, 2701 12 00, 2701 19	All goods [02/01.02.2021 – SNo. 140 omitted]	2.5%	-	-
141.	2701, 2701 20, 2702, 2703	All goods [02/01.02.2023 – Duty raised to 2.5% from 1%] [02/01.02.2021 – Duty slashed to 1% from 2.5%; Classification code amended]	2.5% 1% 2.5%	-	-
141A	2701	(a) Anthracite/Pulverized coal injection (PCI) coal; (b) Coking coal	Nil	-	-
141B	2704	Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated - [59/18.11.2022 - SNo. 141A, 141B omitted]	Nil	-	-
141C	2710	Naphtha [02/01.02.2023 – 141C omitted] [26/21.05.2022 - SNo. 141A to 141C inserted]	1%	-	-
142.	2704, 2705, 2706	All goods - [02/01.02.2022 – SNo. 142 omitted w.e.f. 1 May 2022]	5%	-	-
143.	2707	All goods - [02/01.02.2022 – SNo. 143 omitted w.e.f. 1 May 2022]	2.5%	-	-
144.	2708	All goods - [02/01.02.2022 – SNo. 144 omitted w.e.f. 1 May 2022]	5%	-	-
145.	2709 00 00	All goods - [25/06.07.2019 – SNo. 145 omitted]	Nil	-	-
146.	2710	Avgas - [02/01.02.2022 – SNo. 146 omitted w.e.f. 1 May 2022]	Nil	-	-
147.	2710, 2711, 2712, 2713, 2714 or 2715	All goods (excluding naptha), other than the goods mentioned in S. No. 150, 151, 153, petroleum coke falling under sub-heading 2713 11 or 2713 12 [02/01.02.2022 – SNo. 147 omitted w.e.f. 1 May 2022] [01/02.02.2020 – SNo 147, item description substituted; 25/06.07.2019 – SNo. 147 the words “Including” substituted with “excluding”; 02/05.01.2018 – Pet Coke BCD Raised to 10% from 5%]	5%	-	-
147A	2710	Naphtha - [02/01.02.2022 – SNo. 147A omitted w.e.f. 1 May 2022] [02/01.02.2021 – Duty reduced to 2.5% from 4%] [25/06.07.2019 – SNo. 147A inserted]	2.5% 4%	-	-
147B.	2710 19	Fuel oil	2.5%	-	-
147C.	2710 19	Straight run fuel oil	2.5%	-	-
147D.	2710 19	Low sulphur wax residue	2.5%	-	-
147E.	2710 19	Vacuum residue, Slurry	2.5%	-	-
147F.	2710 19	Vacuum gas oil [02/01.02.2022 – SNos. 147B to 147F inserted]	2.5%	-	-
148.	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	-	-
149.	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 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). [01/02.02.2020 – SNos 148 and 149 omitted]	Nil	-	-
150.	2710 or 2714 90	Naphtha, for use in the manufacture of fertilisers All goods, for the manufacture of Fertilisers [30/23.07.2024 – SNo. 150 amended - Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	9
151.	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. 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. [02/01.02.2022 – SNo. 151 omitted]	Nil	-	-
152.	2711 12 00, 2711 13 00	All goods [01/02.02.2020 – SNo. 152 omitted]	5%	-	-
153.	2711 12 00, 2711 13 00, 2711 19 00	Liquefied propane and butane mixture, liquefied propane, liquefied butane and liquefied petroleum gases (LPG) imported by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited for supply to household domestic consumers or to Non-Domestic Exempted Category (NDEC) customers [37/30.12.2019 – HS Code amended]	Nil	-	-
153A	2711 12 00, 2711 13 00	Liquified Propane Liquified Butane [44/01.07.2023 - SNo. 153A inserted]	2.5%	-	-
154.	2711 19 10, 2711 19 20 2711 19 00	Liquefied petroleum gases (LPG) [02/01.02.2022 – SNo. 154 omitted w.e.f. 1 May 2022] [37/30.12.2019 – HS Code amended]	5%	-	-
155.	2711	Liquefied petroleum gases (LPG), in excess of the quantity of petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene by the unit located in Domestic Tariff Area (DTA), received from the unit located in Special Economic Zone (SEZ) and returned by the DTA unit to the SEZ unit from where such Liquefied petroleum gases (LPG) were received. Explanation. – For the purposes of this entry, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the DTA unit manufacturing polyisobutylene, the quantity of the said gases returned by the said unit to the SEZ unit. [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	9
155A	2711 19 10, 2711 19 20, 2711 19 90	Liquified Petroleum Gas (LPG) [41/30.06.2023 - SNo. 155A inserted]	5%	-	-
156.	2711 12 00	Propane - [02/01.02.2022 – SNo. 156 omitted w.e.f. 1 May 2022]	2.5%	-	-
157.	2711 13 00	Butanes - [02/01.02.2022 – SNo. 157 omitted w.e.f. 1 May 2022]	2.5%	-	-
157A	2713 12 10, 2713 12 90	Calcined Petroleum Coke [02/01.02.2022 – SNo. 157A omitted w.e.f. 1 May 2022] [01/02.02.2020 – SNo. 157A inserted]	7.5%	-	-
158.	2713	Petroleum coke [92/14.12.2017 – Entry Omitted]	2.5%	-	-
159.	27 or 34 or 8705	Following material and equipment 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 [02/01.02.2022 – SNo. 159 omitted]	Nil	-	14
160.	2716 00 00	All goods, other than goods mentioned at S. No. 162, 163, 164, 165 and 166. [01/02.02.2020– SNo. 160 omitted]	Nil	-	-
161.	2716 00 00	Electrical energy originating from Nepal and Bhutan [02/01.02.2022 – SNo. 161 omitted]	Nil	-	-
162.	2716 00 00	Electrical energy supplied from Processing Area of SEZ to Domestic Tariff Area (DTA), generated using-	Paisa per KWh
		(a) imported coal as fuel	40	-	-
		(b) domestic coal as fuel	65	-	-
		(c) mix of domestic gas/RLNG (Regasified Liquefied Natural Gas) as fuel	59	-	-
		(d) RLNG as fuel	89	-	-
163.	2716 00 00	Electrical energy supplied from Non Processing Area of SEZ to Domestic Tariff Area, generated using-	Paisa per KWh
		(a) imported coal as fuel	24	-	-
		(b) domestic coal as fuel	24	-	-
		(c) mix of domestic gas/RLNG as fuel	18	-	-
		(d) RLNG as fuel	21	-	-
164.	2716 00 00	Electrical energy supplied to DTA by power plants of 1000MW or above, and granted formal approval for setting up in SEZ prior to 19^th July 2012. [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	15
165.	2716 00 00	Electrical energy supplied to DTA from power plants of less than 1000MW, and granted formal approval for setting up in SEZ prior to 19^th July, 2012 -	Paisa per KWh
		(a) imported coal as fuel	24	-	15
		(b) domestic coal as fuel	24	-	15
		(c) mix of domestic gas/RLNG as fuel	18	-	15
		(d) RLNG as fuel [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	21	-	15
		[SNos. 164 and 165 amended by 70/31.07.2017]
166.	28, 29, 30 or 38	The following goods, namely : -
		(A) Drugs, medicines, diagnostic kits or equipment specified in List 3	5%	-	-
		(B) Bulk drugs used in the manufacture of drugs or medicines at (A)	5%	-	9
		Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025. [02/01.02.2023 – Proviso inserted – Exemption valid upto 31^st March 2025]
166A.	28, 29 or 30	Bulk drugs used in the manufacture of:
		(i) Poliomyelitis Vaccine (Inactivated and live)	5%	-	9
		(ii) Monocomponent insulins	5%	-	9
		[02/01.02.2022 – SNo. 166A inserted with effect from the 1^st day of April, 2024]
167.	28, 29, 30 or 38	The following goods, namely :-
		(A) Life saving drugs/medicines including their salts and esters and diagnostic test kits specified in List 4.	Nil	-	-
		(B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A).	Nil	-	9
		(C) Other life saving drugs or medicines [02/01.02.2022 – Clause (C) omitted]	Nil	-	16
		(D) Bulk drugs used in the manufacture of:
		(i) Poliomyelitis Vaccine (Inactivated and live)	Nil	-	9
		(ii) Monocomponent insulins [02/01.02.2022 – Clause (D) inserted, which shall remain in force till the 31st day of March, 2024]	Nil	-	9
		Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025. [02/01.02.2023 – Proviso inserted – Exemption valid till 31^st March 2025]
167A.	30 or 9804	Drugs, or medicines or Food for Special Medical Purposes (FMSP) used for treatment of rare diseases [46/26.07.2023 – IGST exempted – Column (5) amended] [17/29.03.2023 – SNo. 167A amended – The item “Food for Special Medical Purposes (FMSP)” included] [02/01.02.2022 – SNo. 167A inserted]	Nil	Nil	112
168.	28, 29, 32, 39, 54, 56, 70, 72 or 90	The following goods, namely:-
		(A) Goods specified in List 5, for the manufacture of telecommunication grade optical fibres or optical fibre cables;	Nil	-	9
		(B) Fibre reinforced plastic rods (FRP),for the manufacture of telecommunication grade optical fibres or optical fibre cables;	Nil	-	9
		(C) Goods specified in List 6 for manufacture of telecommunication grade FRP.	Nil	-	9
		Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025. [02/01.02.2023 – Proviso inserted – Exemption valid till 31^st March 2025]
169.	28 (except 2801, 2802, 2803, 2804, 2805, 2809 20 10, 2810 00 20, 2814, 2823 00 10, 2837 11 00 and 2843) 28 (except 2823 00 10, 2809 20 10 or 2810 00 20)	All Goods [02/01.02.2022 – HS Code 2837 11 00 inserted; SNo. 169 omitted w.e.f. 1 May 2022] [01/02.02.2020 – HS Codes substituted; 49/20.06.2018 - SNo. 169 amended]	7.5%	-	-
170.	28	Phosphoric acid, for the manufacture of fertilizers - [01/02.02.2020 – SNo. 170 omitted]	5%	-	9
171.	28, 29, 84, 85 or 90	The goods specified in List 7, for the manufacture of laser and laser based instrumentation - [02/01.02.2022 – SNo. 171 omitted]	Nil	-	17
172.	28 or 38	The following goods, namely:- (a) Silicon in all forms, that is, polycrystalline silicon or ingots, for the manufacture of undiffused silicon wafers; (b) Undiffused silicon wafers, for the manufacture of solar cells or solar cell modules; [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	9
173.	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 - [02/01.02.2022 – SNo. 173 omitted]	10%	-	9
174.	2801 20 00	Iodine [02/01.02.2022 – SNo. 174 omitted w.e.f. 1 May 2022]	2.5%	-	-
175.	2501 Any Chapter	Common salt (including Rock Salt, Sea Salt and Table Salt) [02/01.02.2022 – SNo. 175 omitted] [02/01.02.2021 – Classification corrected]	Nil	-	-
176.	2807 00 10	Sulphuric acid for the manufacture of fertilizers	5%	-	-
177.	2809 20 10	Phosphoric Acid All goods [01/02.02.2020 – SNo. 177 amended]	5%	-	-
177A	2809 20 10	All goods originating in or exported from the United States of America [17/15.06.2019 – SNo. 177A inserted]	10%	-	-
177B	2810 00 20	Boric Acid [17/15.06.2019 – SNo. 177A renumbered as 177B; 49/20.06.2018 - SNo. 177A inserted]	7.5%	-	-
178.	2818 20 10	All goods [02/01.02.2022 – SNo. 178 omitted w.e.f. 1 May 2022]	5%	-	-
179.	2825	Vanadium pentaoxide or vanadium sludge [30/23.07.2024 – SNo. 179 Omitted]]	2.5%	-	-
180.	2825 40 00	Nickel oxide and hydroxide [02/01.02.2022 – SNo. 180 omitted w.e.f. 1 May 2022]	Nil	-	-
181.	2841	Ammonium Metavanadate	2.5%	-	-
182.	2844 20 00	All goods, for generation of nuclear power Sintered natural uranium dioxide, Sintered uranium dioxide pellets (U-235), for generation of nuclear power [02/01.02.2022 – SNo. 182 omitted w.e.f. 1 May 2022] [25/06.07.2019 – SNo. 182 amended]	Nil	-	-
183.	2844	Medical use fission Molybdenum-99 (Mo-99) for use in the manufacture of radio pharmaceuticals [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	9
184.	2852 or 3822	Pharmaceutical Reference Standard [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	18
185.	29 (except 29054300, 29054400 and 29337100)	All goods [02/01.02.2022 – SNo. 185 omitted w.e.f. 1 May 2022]	7.5%	-	-
186.	29 or 38	Alpha pinene	5%	-	-
187.	29 or any Chapter	Raw materials intermediates and consumables supplied by the UNICEF for the manufacture of DTP vaccines [02/01.02.2022 – SNo. 187 omitted]	Nil	-	19
188.	29, 30, 35, 38 or 39	The following goods, for the manufacture of enzyme linked immunosorbent assay kits (ELISA Kits), namely :- (i) Plastic ELISA plates; (ii) Deactivated positive control sera against human and animal diseases; (iii) Enzyme horse raddish peroxidase; (iv) Enzyme Alkaline phosphatase; (v) Enzyme glucose oxidase; (vi) Animal anti-human immunoglobins; (vii) Protein A or Protein A Gold Conjugates; (viii) Polystyrene latex beads; (ix) Deactivated enzyme labeled human anti-HIV reagent; (x) Enzyme conjugates of antibodies or antigens or Protein A; (xi) Natural or synthetic or recombinant antigens relating to human and animal diseases; (xii) Antibodies (monoclonal or polyclonal) relating to human and animal diseases; (xiii) Stabilizers for the Enzyme conjugate; [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	9
189.	29 or 38	Gibberellic acid	5%	-	-
190.	29	DL-2 Aminobutanol, Diethyl malonate, Triethyl orthoformate, Aceto butyrolactone, Thymidine, Artemisinin	5%	-	-
191.	29	Maltol, for use in the manufacture of deferiprone [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	9
191A	2910 20 00	Methyloxirane (propylene oxide) [26/21.05.2022 – SNo. 191A inserted]	2.5%	-	-
192.	29 or 38	Alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio- diesels [02/01.02.2022 – SNo. 192 omitted]	10%	-	-
193.	2901, 2902 (except 2902 43 00, 2902 50 00)	All goods [02/01.02.2022 – SNo. 193 omitted w.e.f. 1 May 2022]	2.5%	-	-
194.	2902 41 00	o-Xylene - [02/01.02.2022 – SNo. 194 omitted w.e.f. 1 May 2022]	Nil	-	-
195.	2903 (except 2903 11 10, 2903 12 00, 2903 13 00, 2903 22 00) or 2904	All goods [02/01.02.2022 – SNo. 195 omitted w.e.f. 1 May 2022]	5%	-	-
196.	2902 43 00	p-Xylene - [02/01.02.2022 – SNo. 196 omitted w.e.f. 1 May 2022]	Nil	-	-
197.	2902 50 00	Styrene - [02/01.02.2022 – SNo. 197 omitted w.e.f. 1 May 2022]	2%	-	-
198.	2903 15 00	Ethylene dichloride (EDC) [02/01.02.2022 – SNo. 198 omitted w.e.f. 1 May 2022] [25/06.07.2019 – Duty reduced to Nil from 2%]	Nil 2%	-	-
199.	2903 21 00	Vinyl chloride monomer (VCM) [02/01.02.2022 – SNo. 199 omitted w.e.f. 1 May 2022]	2%	-	-
200.	2905 11 00	Methyl alcohol [02/01.02.2022 – BCD reduced to 2.5% from 5%; SNo. 200 omitted w.e.f. 1 May 2022]	2.5% 5%	-	-
201.	2905 31 00	Mono ethylene glycol (MEG) [02/01.02.2022 – SNo. 201 omitted w.e.f. 1 May 2022]	5%	-	-
202.	2907 23 00	Bis-phenol A - [02/01.02.2021 – SNo. 202 omitted]	Nil	-	-
202A	2910 20 00	Methyloxirane (propylene oxide) [02/01.02.2022 – SNo. 202A omitted w.e.f. 1 May 2022] [25/06.07.2019 – SNo. 202A inserted]	5%	-	-
203.	2910 30 00	Epichlorohydrin - [02/01.02.2021 – SNo. 203 omitted]	2.5%	-	-
204.	2914 61 00, 2914 69 90	Anthraquinone or 2-Ethyl Anthraquinone, for use in manufacture of Hydrogen Peroxide [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	2.5%	-	9
204AA	2929 10 90	Methylene Diphenyl Diisocyanate (MDI) for use in the manufacture of Spandex Yarn [30/23.07.2024 – SNo. 204AA inserted]	5%	-	9
204A	2915 21 00	Acetic Acid [02/01.02.2022 – SNo. 204A inserted;Omitted w.e.f. 1 May 2022]	5%	-	-
205.	2916 12 10	Butyl acrylate [01/02.02.2020 – SNo. 205 omitted]	5%	-	-
206.	2917 36 00	Purified Terephthalic Acid (PTA), Medium Quality Terephthalic Acid (MTA) and Qualified Terephthalic Acid (QTA) [02/01.02.2022 – SNo. 206 omitted w.e.f. 1 May 2022]	5%	-	-
207.	2917 37 00	Dimethyl terephthalate (DMT) [02/01.02.2022 – SNo. 207 omitted w.e.f. 1 May 2022]	5%	-	-
208.	2926 10 00	Acrylonitrile [02/01.02.2022 – SNo. 208 omitted w.e.f. 1 May 2022]	2.5%	-	-
209.	2929 10 90	Diphenylmethane 4, 4-diisocyanate (MDI) for use in the manufacture of spandex yarn [02/01.02.2021 – SNo. 209 omitted]	Nil	-	9
210.	2933 71 00	Caprolactam [02/01.02.2022 – SNo. 210 omitted w.e.f. 1 May 2022] [02/01.02.2021 – Duty reduced to 5% from 7.5%]	5% 7.5%	-	-
211.	2905 43 00, 2905 44 00, 3301, 3501, 3502, 3503, 3504, 3505, 3809 10 00	All goods [02/01.02.2022 – SNo. 211 omitted w.e.f. 1 May 2022]	20%	-	-
212.	30	Japanese Encephalitis (JE) vaccine, imported by the Andhra Pradesh Government through UNICEF [01/02.02.2020 – SNo. 212 omitted]	Nil	-	-
212A	30	Medicines/drugs/vaccines supplied free by United Nations International Children’s Emergency Fund (UNICEF), Red Cross or an International Organisation subject to specified conditions. Explanation: For the purpose of this notification, - “International Organisation means an International Organisation to which the Central Government has declared, in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), that the provisions of the Schedule to the said Act shall apply. Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. [30/23.07.2024 – Proviso inserted - Exemption valid till 31 March, 2029] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [77/13.10.2017 – SNo. 212A inserted]	Nil	Nil	103
213.	30 or any other Chapter	Drugs and materials Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. [30/23.07.2024 – Proviso inserted - Exemption valid till 31 March, 2029] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	20
213A	30	Diethylcarbamazine (DEC) Tablets [40/13.07.2022 – SNo. 213A inserted]	-	Nil	113
214.	Any Chapter	Artificial Plasma	5%	-	-
215.	Any Chapter	The Blood group sera, namely: - Anti C., anti E., anti c., anti e., anti M., anti N., anti Le., anti Pl., anti S., anti human globulin sera, anti F., anti kell, anti cellane, anti Jka., and anti I [02/01.02.2022 – SNo. 215 omitted]	Nil	-	-
216.	Any Chapter	Artificial kidney [02/01.02.2022 – SNo. 216 omitted]	Nil	-	-
216A	Any Chapter	Raw materials, parts or accessories for use in manufacture of artificial kidney [02/01.02.2022 – SNo. 216A omitted;[25/06.07.2019 – SNo. 216A inserted]	Nil	-	9
217.	Any Chapter	All types of contraceptives	Nil	-	-
218.	3002 49 10 3002 90 30	Probiotics [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	5%	-	-
219.	31 (Except 3102 21 00, 3102 30 00, 3102 50 00, 3104 30 00, 3105 20 00, 3105 30 00, 3105 40 00, 3105 51 00, 3105 59 00, 3105 60 00, 3105 90 10, 3105 90 90)	All goods [02/01.02.2022 – SNo. 219 omitted w.e.f. 1 May 2022] [02/01.02.2021 – SNo. 219 amended, “HS Code 3102 30 00” added]	7.5%	-	-
219A	3102 30 00	All goods [30/23.07.2024 – Duty raised to 5% from 2.5%] [02/01.02.2021 – SNo. 219A inserted]	5% 2.5%	-	-
220.	31	Kyanite salts, in a form indicative of their use for manurial purpose [01/02.02.2020 – SNo. 220 omitted]	5%	-	-
221.	31	Muriate of potash, for use as manure or for the production of complex fertilisers [02/01.02.2021 – Duty reduced to Nil from 5%]	Nil 5%	-	-
222.	31	Ammonium phosphate or ammonium nitrophosphate, for use as manure or for the production of complex fertilisers	5%	-	-
223.	31	Composite Fertilisers	5%	-	-
224.	31	Potassium Nitrate, in a form indicative of its use for manorial purpose [02/01.02.2022 – SNo. 224 omitted]	5%	-	-
225.	31	I. The following Water Soluble Fertilizers included in Schedule 1, part A of the Fertilizers Control Order, namely:-
		(a) Potassium nitrate (13:0:45)	5%	-	-
		(b) Calcium nitrate	5%	-	-
		(c) Mono ammonium phosphate	5%	-	-
		(d) Mono potassium phosphate (0:52:34)	2.5%	-	-
		(e)13:40:13 NPK fertilizers	2.5%	-	-
		(f) 18:18:18 NPK fertilizers	2.5%	-	-
		(g) NPK 13:05:26	2.5%	-	-
		(h) 20:20:20 NPK fertilizers	2.5%	-	-
		(i) 6:12:36 NPK fertilizers	2.5%	-	-
		(j) Potassium magnesium sulphate	2.5%	-	-
		(k) 19:19:19 NPK fertilizers	2.5%	-	-
		(l) NPK 12:30:15	2.5%	-	-
		(m) NPK 12:32:14	2.5%	-	-
		II. The following Liquid fertilizers included in schedule 1 part A of the Fertilizers Control Order, namely:-
		(a) Super phosphoric acid ( 70% P2 O5)	5%	-	-
		(b) Ammonium poly phosphate (10-34-0) (Liquid)	5%	-	-
		(c) Zincated phosphate ( Suspension)	5%	-	-
226.	3102 10 00	Urea [35/29.04.2023 – HS Code amended] [02/01.02.2021 – Duty reduced to Nil from 5%]	Nil 5%	-	-
227.	3104 30 00	Potassium sulphate, containing not more than 52% by weight of potassium oxide	5%	-	-
228.	3105 30 00	Diammonium phosphate, for use as manure or for the production of complex fertilisers [02/01.02.2021 – Duty reduced to Nil from 5%]	Nil 5%	-	-
229.	32, 34, 38, 83 or any other Chapter	(a) Electric parts and wire rolls for fitting on electric lamp / table lamp/ wall lamp / ceiling lamp / door lamp / window lamp / garden lamp/wire roll/Christmas ornamentation	Nil	-	21
		(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 wooden board); (k) Decorative paper for lamp shade; (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, flexi- points, pins, staples, nails and hinges; (za) Power operated mitre saw; (zb) Cane / cane handles for bags; (zc) Adhesive / glue; (zd) Waxes, paper boards, foils, Biaxially Oriented Polypropylene (BOPP) films, holographic paper; (ze) Jigat; (zf) Bye products of sandalwood namely white chip powder, spent wood dust, balloon dust; (zg) Natural essential oils/ aromatic chemicals; (zh) Wine tools; (zi) Printed boxes with logo of buyer; (zj) Tungsten carbide tipped tips, circular saw, drill bits, milling and profile cutters, fret saw/band saw blades; (zk) Diamond wheels/ drills; (zl) Abrasive emery paper / belts/ circular disk; (zm) Compact Fluorescent Lamps (CFL) and bulbs of 120 volts; (zn) Polyurethane coated fabric, synthetic leather fabric, raffia fabric, rayon raffia fabric, paper raffia fabric; (zo) Inlay cards, labels, tags, sensors, stickers, printed bags, plastic clear sheets and bags, nylon / polyester / Poly Vinyl Ether (PVE) mesh and fabrics, reflective tapes, fashion tapes, masking tapes, double side tapes, self- adhesive pads, poly bags, alarm tags, alarm chips, security chips; (zp) Zipper, zipper head, fastener, puller and slider, eyelets, hooks, eyes, rivets, studs, buttons, magnet buttons, buckles, tape, elastic tape, adhesive tape, re-enforcement tape, velcro tape, hook tape, loop tape, elastic cloth, elastic band, quilted wadding materials accessories, polywadding materials, fusible embroidery motifs and prints, embroidery thread, sewing thread, stones (other than precious and semi-precious), sequin, cord and cord stopper, stamping foil, lining, interlining and re-forcement materials, metal chain, dog hook, “D‟ ring, “O‟ ring, bridge fitting, metal frame / bag frame, metal letters/interior plate/logo; (zq) Beads and glass pearls for embroidery and fashion jewellery, beading materials-synthetic/ leather/fabric/cotton, chatons/ crystals as decorative items; (zr) Printing inks; (zs) Decorative veneers; (zt) Metal sounding bells and sounding bars, carbon fibre parts, decorative celluloid sheets; (zu) Ceramic fittings and wares; (zv) Velvet fabric / velvet paper; (zw) Gas lighters, cigar cutters and cigar humidor box as smoking accessories; (zx) Parts of writing instrument of wood; (zy) Resins; (zz) Acrylic sheet for photo frames; (zza) Mount board/foam board/paper board/Medium Density Fiberboard (MDF) sheets/hard board/backing boards for photo frames; (zzb) Conservation/archival tapes, self-adhesive sealing tapes, archival material for picture frames; (zzc) Jewellery findings, attachments and components (made of metals other than gold, silver and platinum and not containing precious/semi-precious stones); (zzd) Laminating films; (zze) Elastic gel; (zzf) Cords of leather / cotton / satin, ribbons and plastic seal; (zzg) Faucet / lotion pump for dispensers of plastic/stainless steel/metal; (zzh) Soldering water and acid water; (zzi) Amino resins and polyurethanes in combination for use as adhesive; (zzj) Film of high density polymers of ethylene, vinyl paper; (zzk) Chemicals for treatment of wood and wood worms/wood insects; (zzl) Glass melting pots with ring made of clay refractory materials; (zzm) Selenium and borax; (zzn) Cutting wheels for glass; (zzo) Art brushes and brushes for special handicraft applications; (zzp) Decorative mouldings for furniture and art framing; (zzq) Magnets, magnet buttons; (zzr) Anti-reflective glass of 1.5 mm to 10 mm thickness; (zzs) Canvas stretcher bar”. [02/01.02.2021 – SNo. 229 and the entries relating thereto shall be omitted with effect from the 1^st day of April, 2021] [Notification No. 52/2018-Customs dated 14 July 2018 – SNo. 229 (a), (r) Amended and (zb) to (zzs) inserted - Handicrafts Sector Exempted List Expanded – 44 More Items Included]
230.	32, 84 or 96	Ink cartridges, ribbon assembly, ribbon gear assembly, ribbon gear carriage, for use in printers for computers [02/01.02.2021 – SNo. 230 omitted]	5%	-	-
231.	3201, 3202, 3203, 3204, 3205 00 00, 3206 (except 3206 11 and 3206 19 00) or 3207	All goods [02/01.02.2022 – SNo. 231omitted w.e.f. 1 May 2022]	7.5%	-	-
232.	3201 20 00	Wattle extract [02/01.02.2022 – SNo. 232 omitted w.e.f. 1 May 2022]	2.5%	-	-
233.	3201 90 20	Myrobalan fruit extract [02/01.02.2022 – SNo. 233 omitted]	2.5%	-	-
234.	3206 5000	Triband Phosphor [02/01.02.2022 – SNo. 234 omitted]	Nil	-	-
235.	3207 10 40	Ceramic colours [02/01.02.2022 – SNo. 235 omitted]	5%	-	-
236.	3207 40 00	All goods [02/01.02.2022 – SNo. 236 omitted]	5%	-	-
237.	3208, 3815, 3901, or 3920	The following goods for use in the manufacture of EVA (Ethylene Vinyl Acetate) sheets or backsheet, which are used in the manufacture of solar photovoltaic cells or modules, namely:- (i) EVA and Polyolefin Elastomers (POE) resin; (ii) EVA and Polyolefin Elastomers (POE) masterbatch; (iii) Poly ethylene terephthalate (PET) film; (iv) Poly vinyl fluoride (PVF); (v) Poly vinyl di-fluoride (PVDF); (vi) Trimethylolpropane Tri acrylate (TMPTA) for EVA or POE (vii) EVA or Polyolefin Elastomers (POE) Additive – ‘Taicross (viii) Adhesive resin; and (ix) Adhesive hardner Provided that nothing contained in this entry S. No. shall have effect after the 31^stMarch, 2026 30^thSeptember, 2024 [30/23.07.2024 – Item No. (i), (ii) substituted, Item Nos. (vi), (vii) inserted; and Proviso Substituted – Exemption valid till 30 March 2026] [02/01.02.2021 – Condition No. 9 inserted]	Nil	-	9 and 22
		[06/29.01.2024 - Exemption valid till 30^thSeptember 2024] [02/01.02.2023 – Proviso inserted – Exemption valid till 31^st March 2024]
238.	3209 90 90	Organic / inorganic coating material for manufacture of electrical steel [30/23.07.2024 - S. No. 238 and the entries relating thereto shall be omitted with effect from the 1^st day of October, 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	9
239.	3302 10	All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 per cent. Volume, determined at 20 degrees centigrade)	10%	-	-
240.	3403	All goods [02/01.02.2022 – SNo. 240 omitted w.e.f. 1 May 2022]	7.5%	-
241.	3404 20 00	Vinyl Polyethylene Glycol for use in manufacture of Poly Carboxylate Ether [02/01.02.2022 – SNo. 241 omitted]	7.5%	-	9
242.	35	The following goods for use in the manufacture of Plasma Volume Expanders, namely:-	5%	-	9
		(i) Hydroxyethyl starch, (ii) Dextran [02/01.02.2022 – SNo. 242 omitted]
243.	3504	Isolated soya protein	10%	-	-
244.	37	Colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet	5%	-	-
245.	3701 20 00 or 3702	Instant print film	5%	-	-
246.	3704	Cinematographic films, exposed but not developed	Nil	-	-
247.	Any Chapter	Promotional material (like Trailers, making of film etc.) imported in the form of electronic promotion kits (EPK)/ beta cams [01/02.02.2020 – SNos 243 to 247 omitted]	Nil	-	23
248.	38	Dipping oil, Paclobutrazol (Cultar) [02/01.02.2022 – SNo. 248 omitted]	10%	-	-
249.	38	Bio-pesticides, based on – (i) Bacillus thuringiensis var. kurstaki (ii) Bacillus thuringiensis var. israelensis (iii) Bacillus sphaericus (iv) Saccharopolyspora spinosa	5%	-	-
249A	3822 90 90 3822 00 90	All goods [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated] Diagnostic Reagents [49/20.06.2018 - SNo. 249A inserted] [25/06.07.2019 – SNo. 249A substituted with All Goods]	10%	-	-
250.	3801, 3802, 3803 00 00, 3804, 3805, 3806, 3807, 3809 (except 3809 10 00), 3810, 3812, 3815, 3816 00 00, 3817, 3821 00 00, 3824 (except 3824 60) or 3827	All goods other than those at S.No. 250A [02/01.02.2022 – SNo. 250 omitted w.e.f. 1 May 2022]	7.5%	-	-
250A	3824 99 00 3824 99 90	All Goods Binders for foundry moulds [49/20.06.2018 - SNo. 250A inserted] [25/06.07.2019 – SNo. 250A substituted with All Goods] [37/30.12.2019 – HS Code amended]	7.5%	-	-
		SNo. 250A not to apply to USA, see proviso below
251.	3823 11 00, 3823 12 00, 3823 13 00, 3823 19 00, or 3823 70	All goods [02/01.02.2022 – SNo. 251 omitted w.e.f. 1 May 2022] [76/15.09.2017 – HS Code corrected]	7.5%	-	-
252.	3823 11 00, 3823 12 00, 3823 13 00, 3823 19 00, or 2915 70	All goods for use in the manufacture of soaps and oleochemicals [76/15.09.2017 – HS Code corrected] [25/06.07.2019 – SNo. 252 omitted]	Nil	-	9
253.	3824 99 00, 3824 99 32, 8505 11 90	The following goods for use in the manufacture of Brushless Direct Current (BLDC) motors, namely:- (i) Magnet Resin (Strontium Ferrite compound/before formed, before magnetization); (ii) Neodymium Magnet (before Magnetization) [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	2.5%	-	9
254.	3815 90 00	Catalyst for use in the manufacture of cast components of Wind Operated Electricity Generator [30/23.07.2024 - S. No. 254 and the entries relating thereto shall be omitted with effect from the 1^st day of October, 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2021 – Condition No. 9 inserted]	5%	-	9 and 24
255.	3909 40 90	Resin for use in the manufacture of cast components of Wind Operated Electricity Generator [30/23.07.2024 - S. No. 255 and the entries relating thereto shall be omitted with effect from the 1^st day of October, 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2021 – Condition No. 9 inserted]	5%	-	9 and 24
256.	39	Ethylene vinyl acetate (EVA)	7.5%	-	-
257.	39, 48 or any other Chapter	Tags, labels, stickers, belts, buttons, hangers or printed bags (whether made of polythene, polypropylene, PVC, high molecular or high density polyethylene), imported by bonafide exporters [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2022 – Condition No. 9 inserted] [02/01.02.2021 – SNo. 257 substituted]	Nil	-	9 and 108
257A.	39, 48 or any other Chapter	The following goods, when imported by bonafide exporters for use in the manufacture of handicraft items for export, namely:- (a) back of photo frames, fittings for photo frame / box (b motifs for attachment on export products (c) decorative paper for lamp shade (d) prints for photo frames (e) hardware brass and metal fittings for furniture (f) handles/blades for cutlery (g) inlay cards, sensors, stickers, poly bags, alarm tags, alarm chips, security chips (h) zipper, zipper head, fasteners, pullers, sliders, end stoppers, eyelets, hooks, eyes, rivets, studs, buttons, magnet buttons, buckles, fusible embroider prints, sequins, metal chain, dog hook, ‘D’ ring, ‘O’ ring, bridge fitting, metal frame / bag frame, metal letters /interior plate/logo (i) faucet / lotion pump for dispensers of plastic/stainless steel/metal [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2022 – SNo. 257A inserted]	Nil	-	9 and 108
257B.	39, 48 or any other Chapter	The goods specified in List 39, when imported by bonafide exporters for use in the manufacture of textile or leather garments, for export The following goods when imported by bonafide exporters for use in the manufacture of textile or leather garments, for export, namely:- (a) fasteners including buttons and snap fasteners, zip fasteners (b) inlay cards (c) buckles, eyelets, hooks and eyes, rivets (d) collar stays, collar patties, butterfly and other garment stays including plastic stays (e) embroidery motifs or prints (f) laces (g) badges including embroidered badges (h) sequins (i) toggles (j) studs (k) printed bags (l) anti-theft devices like labels, tags and sensors (m) poly pouch, high density sticker, heat transfer sticker (n) anglets on draw strings-hooded jacket (o) pin bullets for packing, plastic tag bullets, metal tabs, bows, ring and slider and rings; (p) lining and inter-lining materials (q) wet blue chrome tanned leather [30/23.07.2024 – SNo. 257B Substituted - Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2022 – SNo. 257B inserted]	Nil	-	9 and 108
257C.	39, 48 or any other Chapter	The goods specified in List 40, when imported by bona fide exporters, for use in the manufacture of leather or synthetic footwear, or other leather products, for export The following goods when imported by bonafide exporters for use in the manufacture of leather or synthetic footwear, or other leather products, for export, namely:- (a) buckles, “D” Rings and “O” Rings, eyelets, hooks and eyes, rivets, studs, decorative fittings and metal trimmings (b) buttons and snap fasteners, zip fasteners (c) locks including magnetic locks (d) metal handles, handle fittings, handle holder, metal frames, dog hooks, logos of all types, ring binders, key hooks, key rings, key holders, push clip, chains, pullers, parts of pullers, hinges and magnetic snaps (e) loop rivets and loop oval (f) packaging boxes (g) saddle tree (h) fittings, snaps of metals or alloys (i) metal fittings, embellishments, webbing of any material for making harness and saddler items (j) stirrup of any material and stirrup bars used for making saddle tree (k) artificial fur and alarm tag (l) magnets for use in leather goods (m) micropak labels (n) wet blue chrome tanned leather [30/23.07.2024 – SNo. 257C amended - Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2022 – SNo. 257C inserted]	Nil	-	9 and 108
258.	39 or any chapter	Security fibre, security threads, Paper Based Taggant, including M-feature for use in the manufacture of security paper by Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Private Limited, Mysore. [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [33/07.09.2020 – SNo. 258 amended – BCD exempted on paper based taggants including M-Feature]	Nil	-	9
259.	39 or any Chapter	Raw materials for use in manufacture of security fibre and security threads for supply to Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Private Limited, Mysore for use in manufacture of security paper. [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	9
260.	39, 72 and 81	The following goods, for the manufacture of orthopaedic implants falling under sub-heading 9021 10 or other artificial parts of the body falling under sub-heading 9021 31 or 9021 39 namely:-
		(i) Special grade stainless steel;	Nil	-	9
		(ii) Titanium alloys;	Nil	-	9
		(iii) Cobalt-chrome alloys;	Nil	-	9
		(iv) All types of polyethylene High-density polyethylene [30/23.07.2024 – SNo. 260 amended - Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	9
261.	39 or 74	(i) Alatheon (ii) Copper wire [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	9 and 25
262.	3901 to 3915 (except 3904 and 3908) 3901 to 3915 (except 3903, 3904 & 3908) 3901 to 3915 (except 3903 & 3908)	All goods [02/01.02.2022 – SNo. 262 omitted w.e.f. 1 May 2022] [01/02.02.2020 – HS codes substituted; [25/06.07.2019 – SNo. 262 entries in col (2) substituted to include 3904 in exceptions]	7.5%	-	-
263.	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)	7.5%	-	-
264.	3902	All goods other than poly iso butylene [01/02.02.2020 – SNos 263 and 264 omitted]	7.5%	-	-
265.	3902	Capacitor grades polypropylene granules or resins for the manufacture of capacitor grade plastic film [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	9
266.	3903	All goods [01/02.02.2020 – SNo. 266 omitted]	7.5%	-	-
267.	3904	All goods other than polymers of vinyl chloride [26/21.05.2022 – strikethrough words deleted; 25/06.07.2019 – SNo. 267 Item description amended]	7.5%	-	-
268.	3906 90	Sodium polyacrylate [02/01.02.2022 – SNo. 268 omitted w.e.f. 1 May 2022]	5%	-	-
269.	3906 90 90	Super absorbent polymer (SAP) imported for use in the manufacture of the following, namely:-
		(i) adult diapers;	5%	-	9
		(ii) all goods falling under chapter heading 9619, other than adult diapers [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	9
270.	3907	Polyester chips	5%	-	-
271.	3907 29 10 3907 20 10	Polytetrametylene ether glycol, (PT MEG) for use in the manufacture of spandex yarn [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	Nil	-	9
272.	3907 40 00	Polycarbonates [02/01.02.2021 – SNo. 272 omitted]	5%	-	-
273.	3908	Nylon chips [02/01.02.2021 – Duty reduced to 5% from 7.5%]	5% 7.5%	-	-
273A	3920 (other than 3920 99 99) or 3921	All goods other than Polyvinyl chloride (PVC) Flex Films Explanation. – For the purposes of this entry, the term PVC Flex Films includes PVC flex banner and PVC flex sheets	10%	-	-
273B	3920 99 99	All goods other than Poly vinyl chloride (PVC) Flex Films Explanation. – For the purposes of this entry, the term PVC Flex Films includes PVC flex banner and PVC flex sheets [30/23.07.2024 – SNos. 273A and 273B inserted]	15%	-	-
274.	39139090	Compostable polymer or bio-plastic used in the manufacture of bio degradable agro mulching films, nursery plantation pots and flower pots.	Nil	-	9
275.	3919 90 90	Water blocking tape for use in the manufacture of insulated wires and cables falling under heading 8544 (except sub-heading 8544 11) [01/02.02.2020 – SNos 274 and 275 omitted]	7.5%	-	9
276.	4002 70 00	Ethylene – propylene – non-conjugated diene rubber (EPDM) for use in the manufacture of insulated wires and cables falling under heading 8544 (except sub-heading 8544 11) [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	7.5%	-	9
277.	6814 90 90	Mica glass tape for use in the manufacture of insulated wires and cables falling under heading 8544 (except sub-heading 8544 11) [02/01.02.2022 – SNo. 277 omitted]	7.5%	-	9
277A	3920 10 99	Calendared plastic sheet for use in manufacturing of Smart Card falling under heading 8523 [30/23.07.2024 – S. No. 277A and the entries relating thereto shall be omitted with effect from the 1st day of October, 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [01/02.02.2020 – SNo. 277A inserted]	5%	-	9
278.	3920	Subbed polyester base, imported by M/s Hindustan Photo Films manufacturing Company Limited, Udhagamandalam for the manufacture of medical or industrial X-ray films and graphic art films. [01/02.02.2020 – SNo. 278 omitted]	Nil	-	-
279.	40	New or retreaded Pneumatic tyres of rubber of a kind used in aircrafts of heading 8802 [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	26
280.	40	New or retreaded Pneumatic tyres of rubber of a kind used in aircrafts of heading 8802 [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	27
280A	4011 30 00	All goods other than goods covered under S. Nos. 279 and 280 [02/01.02.2023 – SNo. 280A inserted]	2.5%	-	-
281.	4001 21, 4001 22, 4001 29	All goods [02/01.02.2022 – SNo. 281 omitted w.e.f. 1 May 2022]	25% or Rs. 30/- per kg, whichever is lower	-	-
282.	4002 31 00	All goods [25/06.07.2019 – SNo. 282 omitted]	5%	-	-
283.	4002 39 00	Chlorobutyl rubber or bromobutyl Rubber [25/06.07.2019 – SNo. 283 Omitted]	5%	-	-
284.	4016 95 90, 4016 99 90 9503 00 90, 9505 10 00, 9505 90 90	All goods, other than- (i) Natural rubber latex made balloons; (ii) Microphone Rubber Case for cellular phones; or (iii) Sensor Rubber Case/ Sealing Gasket including sealing gaskets/ cases from Rubbers like SBR, EPDM, CR, CS, Silicone and all other individual rubbers or combination / combination of rubbers for cellular mobile phones. Explanation. - For the removal of doubts, this entry does not include toy balloons made of natural rubber latex (toy balloons are classified under Customs tariff heading 9503). [02/01.02.2021 – Explanation inserted] [06/02.02.2018- Entry at 284 replaced by new entry]	10%
285.	41	Wet blue chrome tanned leather, crust leather, finished leather of all kinds, including splits and sides of the aforesaid [02/01.02.2021 – SNo. 285 omitted]	Nil	-	-
286.	4114 20 10	Patent leather	Nil	-	-
287.	4301 or 4302	All goods (other than those falling under tariff item 4301 30 00) [01/02.02.2020 – SNos 286 and 287 omitted]	Nil	-	-
288.	43, 52, 54, 55, 56, 58, 59 or 60	Lining and inter-lining materials [02/01.02.2022 – SNo. 288 omitted]	Nil	-	28
289.	4401 21 00, 4401 22 00	Wood in chips or particles, imported for use in manufacture of the following, namely:- (i) paper and paperboard; (ii) newsprint. Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]	Nil	-	9
290.	47	Pulp of wood or of other fibrous cellulosic material (excluding rayon grade wood pulp) when used for the manufacture of the following, namely :-
		(i) newsprint;	Nil	-	9 and 29
		(ii) paper and paperboard;	Nil	-	9
		(iii) adult diapers;	Nil	-	9
		(iv) all goods falling under chapter heading 9619, other than adult diapers. [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	2.5%	-	9
291.	4702	Rayon grade wood pulp	2.5%	-	-
292.	4707	(A) All goods imported for use in, or supply to, a unit for manufacture of paper or paperboard other than newsprint;	2.5%Nil	-	9 30
		(B) All goods, imported for use in, or supply to, a unit for manufacture of news print [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2022 –BCD raised to 2.5% from Nil] [02/01.02.2021 – Condition No. 9 replaced]	2.5%Nil	-	9 30
293.	48	Grape guard, namely, paper of a type generally used for the packing of grapes and which consists of two sheets of treated white paper pressed together with thin rectangular pouches containing sodium meta-bi-sulphite, with kraft paper pasted thereto or a single paper coated with sodium meta-bi-sulphite, and which is used for the purpose of preventing fungal decay and thus helps prolonged storage in fresh condition, imported for use in the packing of grapes. [02/01.02.2022 – SNo. 293 omitted]	5%	-	-
293A	48	The following goods used in the printing of newspapers, namely: - (i) newsprint; (ii) other uncoated paper conforming to the specifications of newsprint (other than its surface roughness). Newsprint – (i) in strips or rolls of width exceeding 28 cm; or (ii) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2021 – SNo. 293A substituted]	5%	-	31
293B	48	Uncoated paper of a kind used for printing newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 Mpa) on each side exceeding 2.5 micro meters (microns), weighing not less than 40 g/m^2 and not more than 65 g/m^2 [02/01.02.2021 – SNo. 293B omitted] [01/02.02.2020 – SNos 293A, 293B inserted]	5%	-	31
294.	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 [25/06.07.2019 – SNo. 294 Omitted]	Nil	-	-
295.	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 [25/06.07.2019 – SNo. 295 Omitted]	Nil	-	31
296.	4802	Mould vat made watermarked bank note paper, imported by the Bank Note Press, Dewas, the Currency Note Press, Nasik, the India Security Press, Nasik, the Security Printing Press, Hyderabad, the Bhartiya Reserve Bank Note Mudran Limited, Mysore, or the Bhartiya Reserve Bank Note Mudran Limited, Salbony	Nil	-	-
296A	4810	Lightweight coated paper weighing up to 70g/m^2, imported by actual users for printing of magazines. [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [01/02.02.2020 – SNo. 296A inserted]	5%	-	9
297.	4810	Light weight coated paper weighing upto 70 g/m², imported by actual users for printing of magazines [25/06.07.2019 – SNo. 297 Omitted]	Nil	-	-
297A	4823 90 90	All goods other than kites [06/02.02.2018 - Sl.No 297A inserted]	10%
298.	49 or 8523	The following goods, namely:-	Nil	-	-
		(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.
299.	49	Commonwealth and international reply coupons and UNESCO coupons	Nil	-	-
300.	49	Greeting cards, diaries and calendars and corresponding number of envelopes for such greeting cards, diaries and calendars, imported by UNICEF	Nil	-	-
301.	Any Chapter	Commercial catalogues in book form	Nil	-	-
302.	49011010, 49019100 or 49019900	Printed books (including covers for printed books) and printed manuals, in bound form or in loose-leaf form with binder, executed on paper or any other material including transparencies [25/06.07.2019 –Duty raised to 5% from Nil]	5% Nil	-	-
303.	4906	All goods	Nil	-	-
304.	4907	Printed Indian Bank Notes, imported by the Reserve Bank of India	Nil	-	-
304A	4907 00 20	Paper Money [01/02.02.2020 – SNo. 304A inserted]	Nil	Nil	-
304B.	5201 00 25	Other: of staple length exceeding 32.0 mm [10/19.02.2024 – SNo. 304B inserted]	Nil	-	-
305.	5002	Raw silk (not thrown) [02/01.02.2021 – SNo. 305 omitted]	10%	-	-
306.	5101	All goods [02/01.02.2022 – SNo. 306 omitted w.e.f. 1 May 2022] [25/06.07.2019 –Duty reduced to 2.5% from 5%]	2.5% 5%	-	-
307.	5102	All goods [02/01.02.2022 – SNo. 307 omitted w.e.f. 1 May 2022]	5%	-	-
308.	5103	Wool Waste [02/01.02.2022 – SNo. 308 omitted w.e.f. 1 May 2022]	5%	-	-
309.	5103	All goods other than Wool waste [02/01.02.2022 – SNo. 309 omitted w.e.f. 1 May 2022]	10%	-	-
310.	5105	Wool Tops [02/01.02.2022 – SNo. 310 omitted w.e.f. 1 May 2022] [25/06.07.2019 – SNo. 310 Duty reduced to 2.5% from 5%]	2.5% 5%	-	-
311.	52 or any Chapter	(a) Fasteners including buttons and snap fasteners, zip fasteners including zippers in roll, sliders / pullers and end stoppers, and parts thereof; (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 and non-fusible embroidery motifs or prints; (j) Laces; (k) Badges including embroidered badges; (l) Embroidery threads; (m) Sewing thread; (n) Stones (other than precious and semi precious); (o) Sequin; (p) Tape, Elastic tape and hook tape of width not exceeding 75 mm; (q) Velcro tape; (r) Cord and cord stopper; (s) Toggles; (t) Polywadding materials; (u) Stud; (v) Elastic cloth and elastic band; (w) Quilted wadding materials; (x) Beads for embroidery; (y) sample fabric of total length upto 1000 metre imported (z) during one financial year; 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. [02/01.02.2021 – SNo. 311 and the entries relating thereto shall be omitted with effect from the 1^st day of April 2021]	Nil	-	28
312.	Any Chapter	(a) Buckles, “D” Rings and “O” Rings, eyelets, hooks and eyes, rivets, studs, decorative fittings and metal trimmings; (b) Buttons and snap fasteners, zip fasteners including zippers 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 therefor; (n) Shanks and welts; (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 saddler 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 saddler 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 [02/01.02.2021 – SNo. 312 and the entries relating thereto shall be omitted with effect from the 1^st day of April 2021]	Nil	-	32
313.	Any Chapter	(a) Zipper, fastener and slider ; (b) Lace; (c) Velcro tape; (d) Elastic tape, curtain tape and edgeband tape; (e) Curtain hook; (f) Button and eyelet; (g) Tassel; (h) Bead and sequin; (i) Insert; (j) Sample fabric of total length upto 500 Meters imported during one financial year (k) Embroidery threads; (l) Sewing threads; (m) Poly wadding materials; (n) Quilted wadding materials; (o) Printed bags; (p) Fusible embroidery motifs or prints; (q) Anti-theft devices like labels, tags and sensors; (r) Pin bullets for packing, plastic tag bullets, metal tabs, bows, ring and slider and rings [02/01.02.2021 – SNo. 313 and the entries relating thereto shall be omitted with effect from the 1^st day of April 2021]	Nil	-	33
314.	5201	All goods [02/01.02.2022 – SNo. 314 omitted w.e.f. 1 May 2022] [02/01.02.2021 – Duty raised to 5% from Nil]	5% Nil	-	-
315.	5202	All goods [02/01.02.2021 – SNo. 315 omitted]	Nil	-	-
316.	5301	All goods [02/01.02.2022 – SNo. 316 omitted w.e.f. 1 May 2022]	Nil	-	-
317.	5303 10	Raw jute [02/01.02.2022 – SNo. 317 omitted w.e.f. 1 May 2022]	5%	-	-
318.	5401, 5402, 5403, 5404, 54050000 or 5406	All goods, other than those of nylon [02/01.02.2022 – SNo. 318 omitted w.e.f. 1 May 2022] [02/01.02.2021 – SNo. 318 amended]	5%	-	-
319.	5402, 5403, 5404, 54050000 or 5406	All goods of nylon [02/01.02.2021 – SNo. 319 omitted]	7.5%	-	-
320.	5402 19 90	Nylon 66 filament	2.5%	-	-
	5402 52 00	Polyester yarn-Anti Static Filament
	5503 11 00	Aramid Flame Retardant Fibre
	5503 11 00	Para- aramid Fibre
	5503 19 00	Nylon Staple Fibre
	5503 19 00	Nylon Anti Static Staple fibre
	5503 30 00	Modacrylic fibre
	5504 10 00	Flame Retardant Viscose Ryon Fibre [02/01.02.2022 – SNo. 320 omitted w.e.f. 1 May 2022] [37/30.12.2019 – HS Code amended]
321.	5501 to 5510	All goods, other than those of nylon [02/01.02.2022 – SNo. 321 omitted w.e.f. 1 May 2022] [02/01.02.2021 – SNo. 321 amended]	5%	-	-
322.	5501 to 5510	All goods, of nylon [02/01.02.2021 – SNo. 322 omitted]	7.5%	-	-
323.	5511	All goods [02/01.02.2022 – SNo. 323 omitted w.e.f. 1 May 2022]	10%	-	-
324.	Any Chapter	Monofilament long line system for tuna fishing [02/01.02.2022 – SNo. 324 omitted]	5%	-	34
325.	5404 19 90	Monofilament yarn Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2023- Lapsed [02/01.02.2023 – Proviso inserted – Exemption valid till 31^st March 2023]	5%	-	35
326.	56031110, 56031190	Hydrophilic Non-Woven, Hydrophobic Non- Woven, imported for use in the manufacture of Adult Diapers [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	9
327.	57	Samples of hand knotted carpets [02/01.02.2022 – SNo. 327 omitted]	Nil	-	36
328.	5902 20	Polyester tyre cord fabric [02/01.02.2022 – SNo. 328 omitted]	5%	-	-
329.	6001 10 or 6001 92	Pile fabrics for the manufacture of toys [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	10%	-	9
330.	6310	All goods [54/20.07.2018 – SNo. 330 omitted]	5%	-	-
331.	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	10%	-	-
		(2) Other parts, consumables and items specified in List 9 [01/02.02.2020 – SNo. 331 omitted]	10%	-	37
332.	Any Chapter	Parts of umbrella, including umbrella panels [02/01.02.2022 – SNo. 332 omitted]	5%	-	-
333.	68, 82 or 84	Moulds (including chassis for the manufacture of semi-conductor devices), tools (excluding tungsten carbide micro PCB drills) and dies, for the manufacture of parts of electronic components or electronic equipments [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2021 – Condition No. changed]	Nil	-	9 38
334.	68, 72 or 85	The following goods, namely:- (1) Graphite Felt or graphite pack for growing silicon ingots; (2) Thin steel wire used in wire saw for slicing of silicon wafers [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	9
335.	6802 10 00, 6802 21 10, 6802 21 20, 6802 21 90, 6802 23 10, 6802 23 90, 6802 29 00, 6802 91 00, 6802 92 00, 6802 93 00	All goods, other than marble slabs and goods mentioned at S. No. 337 All goods, other than goods mentioned at serial numbers 336 and 337 [25/06.07.2019 – SNo. 335 item description amended]	10%	-	-
336.	6802 10 00, 6802 21 10, 6802 21 20, 6802 21 90, 6802 91 00, 6802 92 00	Marble slabs [25/06.07.2019 – SNo. 336 omitted]	20%	-	-
337.	6802 23 10, 6802 23 90, 6802 29 00, 6802 93 00	Granite slabs	20%	-	-
338.	6815 91 00, 6901 6902, or 6903	All goods [02/01.02.2022 – SNo. 338 omitted w.e.f. 1 May 2022] [06/02.02.2018- Duty increased to 7.5% from 5%]	7.5% 5%
339.	70	Toughened glass with low iron content and transmissivity of minimum 91% and above, for use in solar thermal collectors or heaters [30/23.07.2024 - S. No. 339 and the entries relating thereto shall be omitted with effect from the 1st day of October, 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	9
340.	70	Solar tempered glass or solar tempered (antireflective coated) glass for use in manufacture of solar cells/panels/modules Provided that nothing contained in this S. No. shall have effect after the 30^thSeptember 2024 [30/23.07.2024 - S. No. 340 and the entries relating thereto shall be omitted with effect from the 1st day of October, 2024] [06/29.01.2024 – Exemption valid till 30^thSeptember 2024] [02/01.02.2023 – Proviso inserted – Exemption valid till 31^st March 2024] [06/02.02.2018- Duty reduced to Nil from 5%]	Nil 5%	-	9
341.	70	Preform of silica for use in the manufacture of telecommunication grade optical fibres or optical fibre cables. Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2025 [02/01.02.2023 – Proviso inserted – Exemption valid till 31^st March 2025] [06/02.02.2018- Duty raised to 5% from Nil]	5% Nil	-	9
341A	Any Chapter	The following goods for the manufacture of Preform of Silica, namely:- (i) Refrigerated Helium Liquid (2804); (ii) Germanium Tetra Chloride (2812); (iii) Silica tetra chloride (2812); (iv) Silica tube (7002); (v) Silica Rods (7002) Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2025 [02/01.02.2023 – Proviso inserted – Exemption valid till 31^st March 2025] [25/06.07.2019 – SNo. 341A inserted]	Nil	-	9
342.	7001 00 10	All goods [02/01.02.2022 – SNo. 342 omitted w.e.f. 1 May 2022]	5%	-	-
342A	7007	All goods other than those suitable for use in – (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711. [02/01.02.2021 – SNo. 342A inserted]	10%	-	-
343.	7015	Rough ophthalmic blanks, for manufacture of optical lenses [02/01.02.2022 – SNo. 343 omitted w.e.f. 1 May 2022]	5%	-	-
344.	71	The following goods, namely:-
		(i) Raw pearls;	5%	-	-
		(ii) Rubies, emeralds and sapphires, unset and imported uncut [01/02.02.2020 – Duty raised to 0.5% from Nil]	0.5% Nil	-	-
344.	71	Rubies, emeralds and sapphires, unset and imported uncut [02/01.02.2022 – SNo. 344 substituted w.e.f. 1 May 2022]	0.5%	-	-
345.	71	Rough diamonds (industrial or non- industrial)	Nil	-	-
345A	7102 21, 7102 31 00	Simply Sawn Diamonds [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2022 – SNo. 345A inserted]	Nil	-	110
345B	7102, 7104	Seeds for use inmanufacturing of rough lab-grown diamonds: Provided that nothing contained in this entry shall have effect after 1st February, 2025 [02/01.02.2023 – SNo. 345B inserted – Exemption valid till 1^st February 2025]	Nil	-	9
346.	71	Rough coloured gemstones	0.5% Nil	-	-
347.	71	Rough semi-precious stones	0.5% Nil	-	-
348.	7103	Pre-forms of precious and semi-precious stones [01/02.02.2020 – In SNos 346 to 348, Duty raised to 0.5% from Nil]	0.5% Nil	-	-
349.	71 (except 7104 99 00 7104 90 90)	Cut and polished coloured gemstones [02/01.02.2022 - Duty cut to 5% from 7.5%] [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated] [02/01.02.2021 – SNo. 349 amended [68/26.09.2018- Duty raised to 7.5% from 5%; 06/02.02.2018- Duty raised to 5% from 2.5%]	5% 7.5% 5% 2.5%	-	-
350.	71	Diamonds including lab grown diamonds-semi-processed, half-cut or broken [02/01.02.2022 - Duty cut to 5% from 7.5%] [68/26.09.2018- Duty raised to 7.5% from 5%; 06/02.02.2018- Duty raised to 5% from 2.5%]	5% 7.5% 5% 2.5%	-	-
351.	71	Non-industrial diamonds including lab-grown diamonds(other than rough diamonds) [02/01.02.2022 - Duty cut to 5% from 7.5%] [68/26.09.2018- Duty raised to 7.5% from 5%; 06/02.02.2018- Duty raised to 5% from 2.5%]	5% 7.5% 5% 2.5%	-	-
352.	71	Current coins of the Government of India	Nil	-	-
353.	71	Foreign currency coins when imported into India by a Scheduled Bank [30/23.07.2024 - S. No. 353 and the entries relating thereto shall be omitted with effect from the 1st day of October, 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	39
354.	71	Gold dore bar, having gold content not exceeding 95% [30/23.07.2024 – Duty reduced to 5% from 10%] [02/01.02.2023 – Duty reduced to 10% from 11.85%] [33/30.06.2022 – Duty raised to 11.85% from 6.9%] 02/01.02.2021 – Duty reduced to 6.9% from 11.85%] [25/06.07.2019 – SNo. 354 Duty increased to 11.85% from 9.35%]	5% 10% 11.85% 6.9% 11.85% 9.35%	-	9 and 40
355.	71	Silver dore bar having silver content not exceeding 95% [30/23.07.2024 – Duty reduced to 5% from 10%] [02/01.02.2023 – Duty raised to 10% from 6.1%] [02/01.02.2021 – Duty reduced to 6.1% from 11%] [25/06.07.2019 –Duty reduced to 11% from 8.5%]	5% 10% 6.1% 11% 8.5%	-	9 and 40
356.	71or 98	(i) Gold bars, other than tola bars, bearing manufacturer’s or refiner’s engraved serial number and weight expressed in metric units, and gold coins having gold content not below 99.5%, imported by the eligible passenger	5% 10% 12.5% 7.5% 12.5% 10%	-	41
		(ii) Gold in any form other than (i), including tola bars and ornaments, but excluding ornaments studded with stones or pearls [30/23.07.2024 – Duty reduced to 5% from 10% at both the places] [02/01.02.2023 – Duty reduced to 10% from 12.5%] [33/30.06.2022 – Duty raised to 12.5% from 7.5%; 02/01.02.2021 – Duty reduced to 7.5% from 12.5%; 25/06.07.2019 –Duty raised to 12.5% from-10% at both (i) & (ii)]	5% 10% 12.5% 7.5% 12.5% 10%	-	41
357.	71 or 98	Silver, in any form including ornaments, but excluding ornaments studded with stones or pearls, imported by the eligible passenger [30/23.07.2024 – Duty reduced to 5% from 10%] [02/01.02.2023 – Duty raised to 10% from 7.5%] [02/01.02.2021 – Duty reduced to 7.5% from 12.5%] [25/06.07.2019 – SNo. 357 Duty increased to 12.5% from 10%]	5% 10% 7.5% 12.5% 10%	-	41
357A	7108	All goods other than those mentioned at S.No. 354 [30/23.07.2024 – Duty reduced to 5% from 10%] [02/01.02.2023 – Duty reduced to 10% from 12.5%] [33/30.06.2022 – Duty raised to 12.5% from 7.5%]	5% 10% 12.5% 7.5%	-	-
357B	7106	All goods other than those mentioned at S.No. 355 [30/23.07.2024 – Duty reduced to 5% from 10%] [02/01.02.2023 – Duty raised to 10% from 7.5%] [02/01.02.2021 – SNos. 357A and 357B inserted]	5% 10% 7.5%	-	-
358.	71	(i) Gold bars, other than tola bars, bearing manufacturer’s or refiner’s engraved serial number and weight expressed in metric units;	10%	-	-
		(ii) 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. [25/06.07.2019 – SNo. 358 Omitted]	10%	-	-
359.	71	(i) Silver, in any form, other than medallions and silver coins having silver content not below 99.9% or semi-manufactured forms of silver falling under sub-heading 7106 92;	10%	-	-
		(ii) Medallions and silver coins having silver content not below 99.9% or semi-manufactured forms of silver falling under sub-heading 7106 92, other than imports of such goods through post, courier or baggage. Explanation. – For the purposes of this entry, silver in any form shall not include foreign currency coins, jewellery made of silver or articles made of silver. [25/06.07.2019 – SNo. 359 Omitted]	10%	-	-
359A	71	Import of- (a) Gold or Silver or both by banks as per List 34A; (b) Gold by banks as per List 34B; (c) Gold/Silver/ Platinum by entities as per List 34C [46/26.07.2023 – SNo. 359A amended] Import of gold, silver or platinum by specified banks and other entities specified Public Sector Units (as per List 34). [77/13.10.2017 – 36 Banks and 5 PSUs Allowed to Import Gold at Zero IGST; 34/30.09.2019 – SNo. 359A amended - 36 Banks and 6 other Entities Allowed to Import Silver and Platinum at Zero IGST]	-	Nil	-
360.	7104	Rough synthetic gemstones [01/02.02.2020 – Duty increased to 0.5% from Nil]	0.5% Nil	-	-
361.	7104	Rough cubic zirconia [01/02.02.2020 – Duty raised to 0.5% from Nil]	0.5% Nil	-	-
362.	7104	Polished Cubic zirconia 02/01.02.2021 – SNo. 362 omitted] [01/02.02.2020 – Duty raised to 7.5% from 5%]	7.5% 5%	-	-
363.	7110 11 or 7110 19 00	Platinum [25/06.07.2019 – SNo. 363 Omitted]	10%	-	-
364.	7110 31 00, 7110 39 00	Rhodium [02/01.02.2022 – SNo. 364 omitted w.e.f. 1 May 2022]	2.5%	-	-
364A	7112	Spent catalyst or ash containing precious metal [30/23.07.2024 – Duty reduced to 5% from 10% – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [03/22.01.2024 – Duty raised to 10% from 9.17%] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2021 – Duty reduced to 9.17% from 11.85%] [01/02.02.2020 – SNo. 364A inserted]	5% 10% 9.17%11.85%	-	9 & 106
364B	7107 00 00, 7109 00 00, 7110 11 10, 7110 11 20, 7110 19 00, 7110 21 00, 7110 29 00, 7110 41 00, 7110 49 00, 7110, 7111 00 00, 7112, 7118	All goods [30/23.07.2024 – Duty reduced to 5% from 10%] [02/01.02.2023 – SNo. 364B amended - Heading amended] [52/03.10.2022 – SNo. 364B amended – Heading 7110 deleted] [02/01.02.2021 – SNo. 364B inserted]	5% 10%	-	-
364C	7113	Gold or silver findings Explanation.- For the purposes of this entry, “gold or silver findings” means a small component such as hook, clasp, clamp, pin, catch, screw back used to hold the whole or a part of a piece of jewellery in place. [30/23.07.2024 – Duty reduced to 5% from 10%] [02/01.02.2021 – SNo. 364C inserted]	5% 10%	-	-
364CA	7202 60 00	Ferro-Nickel [30/23.07.2024 – SNo. 364CA inserted]	Nil	-	-
364D	7202 60 00	Ferro-nickel [59/18.11.2022 - SNo. 364D omitted] [26/21.05.2022 – SNo. 364D inserted]	Nil	-	-
365.	72	All goods other than goods mentioned against serial numbers 371 and 371A [02/01.02.2021 – SNo. 365 omitted] [49/20.06.2018 - SNo. 365 amended]	10%	-	-
366.	7201, 7202, 7203, 7205, 7226 11 00	All goods [02/01.02.2022 – SNo. 366 omitted w.e.f. 1 May 2022] [02/01.02.2021 – SNo. 366 substituted]	5%	-	-
	72 (except 7202 60 00, 7208, 7209, 7210, 7211, 7212, 7218, 7224, 7225 11 00, 7225 30 90, 7225 40 19, 7225 50, 7225 99 00 or 7229)	All goods other than the following namely:- (i) goods mentioned against serial numbers 367, 368, 369, 370, 371, 371B, 373A, 373B, 376 and 376C; (ii) seconds and defectives of goods falling under Chapter 72 [25/06.07.2019 – SNo. 366 substituted]	5%	-	-
	72 (except 7202 60 00, 7208, 7209, 7210, 7211, 7212, 7225 11 00, 7225 30 90, 7225 40 19, 7225 50 or 7225 99 00)	All goods other than the following:- (i) goods mentioned against serial numbers 367, 368, 369, 370, 371, 371B, and 376; (ii) seconds and defectives of goods falling under Chapter 72 [49/20.06.2018 - SNo. 366 amended]	5%	-	-
367.	7202 60 00	Ferro-nickel [02/01.02.2022 – SNo. 367 omitted w.e.f. 1 May 2022]	2.5%	-	-
368.	7204	All goods Melting scrap of iron or steel (other than stainless steel) Provided that nothing contained in this S. No. shall have effect after the 31^stMarch 2026 30thSeptember 2024 [30/23.07.2024 – SNo. 368, Validity Extended to 31 Mar 2026 from 30 Sept 2024] [06/29.01.2024 - Exemption valid till 30^thSeptember 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2022 – Proviso inserted] [02/01.02.2021 – SNo. 368 substituted – Duty reduced to Nil from 2.5%]	Nil 2.5%	-	-
369.	7204 21	All goods Scrap of stainless steel, for the purpose of melting [02/01.02.2022 – SNo. 369 omitted] [02/01.02.2021 – SNo. 369 substituted]	2.5%	-	-
370.	7206, 7207, 7213, 7214, 7215, 7216, 7217, 7221, 7222, 7223, 7225 (except 7225 11 00, 7225 30 90, 7225 40 19, 7225 50 or 7225 99 00), 7226 (except 7226 11 00) 7227 or 7228	All goods [02/01.02.2021 – SNo. 370 omitted]	10%	-	-
371.	7208, 7209, 7210, 7211, 7212, 7225 30 90, 7225 40 19, 7225 50 or 7225 99 00	All goods other than those at serial number 371A [02/01.02.2021 – SNo. 371 omitted] [49/20.06.2018 - SNo. 371 amended]	12.5%	-	-
371A	7210 12 10, 7210 12 90	All goods [02/01.02.2021 – Duty reduced to 7.5% from 12.5%]	7.5% 12.5%	-	-
		SNo. 371A not to apply to USA, see proviso below
371B	7219 12 00, 7219 13 00, 7219 21 90, 7219 90 90	All goods [49/20.06.2018 - SNos. 371A and 371B inserted]	7.5%	-	-
		SNo. 371B not to apply to USA, see proviso below
372.	7208	Hot rolled coils for use in manufacture of welded tubes and pipes falling under heading 7305 or 7306 [02/01.02.2021 – SNo. 372 omitted]	10%	-	9
373.	7212 40 00	Co-polymer coated MS tapes / stainless steel tapes for use in manufacture of telecommunication grade optical fibres or optical fibre cables [02/01.02.2021 – SNo. 373 omitted]	10%	-	9
373A	7218	All goods [02/01.02.2021 – SNo. 373A omitted]	7.5%	-	-
373B	7224	All goods [02/01.02.2021 – SNo. 373B omitted] [25/06.07.2019 – SNos. 373A, 373B Inserted]	7.5%	-	-
374.	7225 19 90	Magnesium Oxide (MgO) coated cold rolled steel coils for use in manufacture of cold rolled grain oriented steel (CRGO) falling under 7225 11 00 or 7226 11 00: Provided that nothing contained in this entry shall have effect after the 31^stMarch 2026. Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2024 [30/23.07.2024 – SNo. 374 Substituted, Validity Extended to 31 Mar 2026 from 30 Sept 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Proviso inserted – Exemption valid till 31^st March 2024] [02/01.02.2021 – Duty reduced to Nil from 2.5% [25/06.07.2019 – SNo. 374 - Duty reduced to 2.5% from 5%]	Nil 2.5% 5%	-	9
375.	7225	The following goods, namely: -
		(i) hot rolled coils;	Nil 2.5% 5%	-	9
		(ii) cold-rolled Magnesium Oxide (MgO) coated and annealed steel;	Nil 2.5% 5%	-	9
		(iii) hot rolled annealed and pickled coils;	Nil 2.5% 5%	-	9
		(iv) cold rolled full hard, for the manufacture of cold rolled grain oriented steel (CRGO) steel falling under tariff item 7225 11 00 or 7226 11 00 Provided that nothing contained in this entry shall have effect after the 31^stMarch 2026. Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2024 [30/23.07.2024 – SNo. 375 Substituted, Validity Extended to 31 Mar 2026 from 30 Sept 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Proviso inserted – Exemption valid till 31^st March 2024] [02/01.02.2021 – Duty reduced to Nil from 2.5% [25/06.07.2019 – SNo. 375 Duty reduced to 2.5% from 5%]	Nil 2.5% 5%	-	9
376.	7219, 7220	All goods other than those at serial number 371B and seconds and defectives [49/20.06.2018 - SNo. 376 amended] [02/01.02.2021 – SNo. 376 omitted]	7.5%	-	-
376A	7225 11 00	All goods [49/20.06.2018 - SNo. 376A inserted]	5%	-	-
		SNo. 376A not to apply to USA, see proviso below
376AA	7226 11 00	All goods [02/01.02.2022 – SNo. 376AA inserted with effect from the 1^st day of May, 2022]	5%	-	-
376B	7226 99 30	Amorphous alloy ribbon	5%	-	-
376C	7229	All goods other than INVAR [02/01.02.2021 – SNo. 376C omitted]	7.5%	-	-
376D	7229	INVAR [25/06.07.2019 – SNos. 376B, 376C, 376D inserted]	5%	-	-
376E	72	All goods other than the following, namely: - (i) goods mentioned against S. Nos. 366, 367, 368, 369, 371A, 371B, 374, 375, 376A, 376B and 376D; (ii) seconds and defectives of goods falling under Chapter 72 [02/01.02.2021 – SNo. 376E inserted]	7.5%	-	-
377.	73	All goods other than, - (i) goods mentioned against serial number 377A; (ii) Screw, SIM socket, or other mechanical items of Metal for cellular mobile phone goods mentioned against serial number 377B; (iii) goods falling under heading 7318 or 7323	10%	-	-
		All goods other than those at serial number 377A [other than screw (7318 15 00) and SIM socket/ Other Mechanical items (Metal) (7326 90 99) for cellular mobile phone] [08/30.01.2024 – SNo. 377(ii) amended [02/01.02.2021 – SNo. 377 amended – The words “7318 or” inserted] [01/02.02.2020 – SNo. 377 amended; 49/20.06.2018 - SNo. 377 amended; 27/23.02.2018 – Matter in bold inserted]
377A	7307 29 00, 7307 99 90, 7308 90 90, 7310 29 90, 7318 15 00, 7318 16 00, 7318 29 90, 7320 90 90, 7325 99 99, 7326 19 90, 7326 90 99	All goods other than SIM socket /other mechanical items (Metal) (7326 90 99) for cellular mobile phone] All goods [other than screw (7318 15 00) and SIM socket / Other Mechanical items (Metal) (7326 90 99) for cellular mobile phone] [02/01.02.2021 – SNo. 377A amended] [49/20.06.2018 - SNo. 377A inserted]	10%	-	-
		SNo. 377A not to apply to USA, see proviso below
377AA	7318 15 00, 7318 16 00, 7318 29 90	All goods [SNo. 377AA inserted by Corrigendum dated 5 February 2021]	15%	-	-
		SNo. 377AA not to apply to USA, see proviso below
377B	7318 15 00, 7326 90 99	Screw or SIM socket/other mechanical items (metal) for cellular mobile phone [57/07.08.2018 – SNo. 377B inserted- Omitted by 08/30.01.2024]	15%	-	-
378.	7325	Metal parts for use in the manufacture of electrical insulators falling under heading 8546 [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	7.5%	-	9
379.	73	Pipes and tubes for use in manufacture of boilers [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	7.5%	-	9
380.	7326 90 99	Forged steel rings for manufacture of special bearings for use in wind operated electricity generators [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	9 and 24
380A	7402 00 10	Blister Copper [30/23.07.2024 – SNo. 380A inserted]	Nil	-	-
381.	7408	Copper wire or refined copper of which the maximum cross-sectional dimension exceeds 6 mm for the manufacture of photovoltaic ribbon or tinned copper interconnect or cell interconnect or string interconnect or the photovoltaic connect or photovoltaic ribbon or solar ribbon for manufacture of solar photovoltaic cell or modules [30/23.07.2024 – SNo. 381 Substituted – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	9
382.	7404 00 22	All goods Brass scrap [02/01.02.2022 – SNo. 382 omitted w.e.f. 1 May 2022] [02/01.02.2021 – SNo. 382 amended]	2.5%	-	-
383.	7411 or 7412	All goods [02/01.02.2022 – SNo. 383 omitted w.e.f. 1 May 2022]	7.5%	-	-
384.	75	All goods [02/01.02.2022 – SNo. 384 omitted w.e.f. 1 May 2022]	Nil	-	-
385.	7602	Aluminium scrap [02/01.02.2022 – SNo. 385 omitted w.e.f. 1 May 2022]	2.5%	-	-
386.	7806	Lead bars, rods, profiles and wire [01/02.02.2020 – SNo. 386 omitted]	5%	-	-
387.	79	Zinc metal recovered by toll smelting or toll processing from zinc concentrates exported from India for such processes [30/23.07.2024 - S. No. 387 and the entries relating thereto shall be omitted with effect from the 1st day of October, 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	10%	-	42
388.	7907	Zinc tubes, pipes and tube or pipe fittings	7.5%	-	-
389.	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 [01/02.02.2020 – SNos 388 and 389 omitted]	5%	-	-
390.	8101 99 90	Tungsten (wolfram) bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil	5%	-	-
390A	8105 20 10	Cobalt mattes and other intermediate products of cobalt metallurgy [02/01.02.2022 – SNo. 390A omitted w.e.f. 1 May 2022] [25/06.07.2019 – SNo. 390A inserted]	2.5%
391.	8110 10 00, 8110 20 00	All Goods [02/01.02.2022 – SNo. 391 omitted w.e.f. 1 May 2022]	2.5%	-	-
391A.	8112 61 00, 8112 69 00	The following goods, namely:
		(i) Unwrought cadmium powders	5%	-	-
		(ii) Cadmium wrought	5%	-	-
		(iii) Waste and scrap [02/01.02.2022 – SNo. 391A inserted; Omitted w.e.f. 1 May 2022 ]	5%	-	-
392.	82	Dies for drawing metal, when imported after repairs from abroad, in exchange of similar worn- out dies exported out of India for repairs [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	10%	-	43
393.	84	The following goods, namely:-	5%	-	-
		(i) Cricket bat and hockey stick splice joining machine (ii) Rugby ball or soccer ball stitching Machine (iii) Moulds for soccer ball, basketball and volley ball Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]
394.	84	Bacteria removing clarifier Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]	Nil	-	-
395.	84 or any other Chapter	The following goods, namely:- (i) Marine seawater pumps with fibre impellers, (ii) Automatic fish/prawn feeder Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]	5%	-	-
396.	84 or any other Chapter	Machinery or equipment for effluent treatment plant for leather industry Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022.- Lapsed [02/01.02.2022 – Proviso inserted]	Nil	-	44
397.	84 or any other Chapter	Goods specified in List 10 required for use in high voltage power transmission project Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted] [01/02.02.2020 – Duty raised to 7.5% from 5%]	7.5% 5%	-	45
398.	Any Chapter	Parts and components of the goods specified in List 10 required for use in high voltage power transmission project [01/02.02.2020 – SNo. 398 omitted]	5%	-	9 and 45
399.	84 or any other Chapter	The following goods (other than old and used) for use in man-made or synthetic fibre or yarn industry, namely:-
		(1) Machinery or equipment specified in List 11;	5%	-	-
		(2) Parts for manufacture of the goods at (1)	5%	-	9
		Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]
400.	84 or any other Chapter	The following goods(other than old and used) for use in textiles industry; namely:-
		(1) Machinery or equipment specified in List 12;	5%	-	-
		(2) Parts for manufacture of the goods at (1)	5%	-	9
		Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]
401.	Any Chapter	All items of equipment including machinery and rolling stock, procured by or on behalf of Delhi Metro Rail Corporation Ltd. for use in- (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 Sahadara- Rithala corridor) [01/02.02.2020 – SNo. 401 omitted]	Nil	-	46
402.	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 42 00, 8528 49 00, 8528 52 00 or 8528 62 00, namely:- (a) Populated printed circuit boards falling under sub-heading/ tariff item 8443 99 or 8473 30 or 8517 79 10 8517 70 10 or 8529 90 90; (b) Transformers falling under tariff item 8504 31 00; (c) All goods falling under sub-heading 8504 90; (d) SMF Battery falling under tariff item 8507 20 00; (e) Enamelled copper wire falling under heading 8544 [02/01.02.2022 – SNo. 402 omitted] [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	Nil	-	9
403.	84 or any other Chapter	Parts and raw materials for manufacture of goods to be supplied in connection with the purposes of off- shore oil exploration or exploitation Provided that nothing contained in this S. No. shall have effect after the 31^st March 2026 30^thSeptember 2024. [30/23.07.2024 – SNo. 403, Validity Extended to 31 Mar 2026 from 30 Sept 2024] [06/29.01.2024 – Exemption extended till 30^th September 2024] [17/29.03.2023 – Exemption extended till 31^st March 2024] [02/01.02.2022 – Proviso inserted- Valid till 31.03.2023]	Nil	-	47
404.	25, 27, 28, 29, 31, 34, 35, 36, 38, 39, 40, 56, 69, 73, 74, 82, 84, 85, 87, 89 or 90. 84 or any other Chapter	Goods specified in column (3) of List 33 when imported by a specified person, in relation with petroleum operations or coal bed methane operations undertaken under: (a) petroleum exploration licenses or mining leases (b) the New Exploration Licensing Policy (c) the Marginal Field Policy (MFP) (d) the Coal Bed Methane Policy (e) the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP) Explanation.- - For the purposes of this notification, a specified person is a licensee, lessee, contractor or sub-contractor, as defined below:- (i) ‘licensee’ means a person authorised to prospect for mineral oils (which include petroleum and natural gas) in pursuance of a petroleum exploration license granted under the Petroleum and Natural Gas Rules, 1959 made under the provisions of the Oilfields (Regulation and Development) Act, 1948 (53 of 1948) (ii) ‘lessee’ means a person authorised to mine oils (which include petroleum and natural gas) in pursuance of a petroleum mining lease granted under the Petroleum and Natural Gas Rules, 1959 made under the provisions of the Oilfields (Regulation and Development) Act, 1948 (53 of 1948) (iii) ‘contractor’ means a company (Indian or foreign) or a consortium of companies with which the Central Government has entered into an agreement in connection with petroleum operations (consisting of prospecting for or extraction or production of mineral oils) to be undertaken by such company or consortium (iv) ‘sub-contractor’ means a person engaged by licensee/lessee or contractor for the purpose of conducting petroleum operations on behalf of such licensee/lessee or contractor, as the case maybe Goods specified in List 33 required in connection with: (a) petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis, (b) petroleum operations undertaken under specified contracts (c) petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy (d) petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP) (e) coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy (f) petroleum operations or coal bed methane operations undertaken under specified contracts under the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP). [30/23.07.2024 – Chapter 25, 28, 34, 35, 36, 40, 56, 69, 74 added in Column (2) – Scope widened – Exemption valid till 31 March, 2026] [56/01.11.2022 – Goods imported for Petroleum Operations or Coal Bed Methane Operations – Scope Widened, Chapter 29 Inserted against SNo. 404 of 50/2017-Cus; 40/13.07.2022 – IGST raised to 12% from 5%; 02/01.02.2022 – SNo. 404 amended]	Nil	12% 5%	48
405.	84 or any other Chapter	The following goods, namely:-
		(1) Wind operated electricity generators upto 30 KW and wind operated battery chargers upto 30 KW	5%	-	49
		(2) Parts of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators, namely:- (a) Special bearings, (b) Gear box, (c) Yaw components, (d) Wind turbine controllers, and (e) Parts of the goods specified at (a) to (d)	5%	-	49
		(3) Blades for rotor of wind operated electricity generators, for the manufacture or the maintenance of wind operated electricity generators	5%	-	49
		(4) Parts for the manufacture or the maintenance of blades for rotor of wind operated electricity generators	5%	-	49
		(5) Raw materials for the manufacture of– (a) blades for rotor of wind operated electricity generators, or (b) parts, sub-parts of such blades Provided that nothing contained in clauses (1) and (3) shall have effect after the 31st March, 2022: Provided further that nothing contained in clauses (2), (4) and (5) shall have effect after the 31^st March, 2025 2023 [02/01.02.2023 – Exemption valid till 31^st March 2025] [02/01.02.2022 – Proviso inserted]	5%	-	49
406.	84 or any other Chapter	Permanent magnets for manufacture of PM synchronous generators above 500KW for use in wind operated electricity generators Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025 2023. [02/01.02.2023 – Exemption valid till 31^st March 2025] [02/01.02.2022 – Proviso inserted] [02/01.02.2021 – The words “9 and” inserted in column (6)	5%	-	9 and 24
407.	84 or any other Chapter	Goods required for,- (a) the substitution of ozone depleting substances (ODS); (b) the setting up of new capacity with non – ODS technology. Explanation.- “Goods” , for the purpose of this entry means goods which are designed exclusively for non-ODS technology Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]	Nil	-	50
408.	84 or any other Chapter	(A) Machinery, instruments, apparatus and appliances, as well as parts (whether finished or not) or raw materials for the manufacture of aforesaid items and their parts, required for renovation or modernization of a fertilizer plant; and (B) spare parts, other raw materials (including semi-finished material) or consumables stores, essential for maintenance of the fertilizer plant mentioned above Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted] [02/01.02.2021 – The words “9 and” inserted in column (6)	5%	_	9 and 51
409.	84 or any other Chapter	Goods specified in List 13 required for setting up crude petroleum refinery Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]	5%	-	-
410.	84 or any other Chapter	The following goods, namely:- (1) Kits required for the conversion of motor- spirit or diesel driven vehicles into Compressed Natural Gas driven or Propane driven or Liquefied Petroleum Gas driven vehicles; (2) Parts of the kits specified at (1) Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022.- Lapsed [02/01.02.2022 – Proviso inserted] [02/01.02.2021 – The words “9 and” inserted in column (6)	5%	-	9 and 52
411.	84 or any other Chapter	Goods specified in List 14 required for construction of roads	Nil	-	14
412.	84 or any other Chapter	Goods specified in List 15 required for construction of roads [01/02.02.2020 – SNos 411 and 412 omitted]	Nil	-	14
413.	84 or any other Chapter	All goods, for renovation or modernization of a power generation plant (other than captive power generation plant) Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022.- Lapsed [02/01.02.2022 – Proviso inserted] [02/01.02.2021 – The words “9 and” inserted in column (6)	5%	-	9 and 53
414.	84 or any other Chapter	All goods, imported by a manufacturer- supplier for the manufacture and supply of machinery and equipment to a power generation plant (other than captive power generation plant) Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022.- Lapsed [02/01.02.2022 – Proviso inserted] [02/01.02.2021 – The words “9 and” inserted in column (6)	5%	-	9 and 54
415.	84 or any other Chapter	(a) Parts of catalytic convertors, excluding parts made up of Platinum or Palladium falling under 7110 for manufacture of catalytic convertors	7.5% 5%	-	9
		(b) The following goods for use in the manufacture of catalytic convertors or its parts and their parts, namely:- (i) Raw Substrate (ceramic) (ii) Washcoated Substrate (ceramic) (iii) Raw Substrate (metal) (iv) Washcoated Substrate (metal) (v) Stainless Steel wire cloth stripe (falling under tariff item 7314 14 10) (vi) Wash Coat	7.5% 5%	-	9
		(c) Parts of catalytic converters, made up of Platinum or Palladium falling under 7110, for manufacture of catalytic convertors [30/23.07.2024 – SNo. 415 Substituted – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [01/02.02.2020 – Item (b) substituted and duty raised to 7.5% from 5%]	5%	-	9
415A	7110	Platinum or Palladium for use in the manufacture of: - (i) all goods, including Noble Metal Compounds and Noble Metal Solutions, falling under heading 2843; (ii) all goods falling under sub-heading 3815 12. [30/23.07.2024 – Duty reduced to 5% from 7.5% – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [01/02.02.2020 – SNo. 415A inserted]	5% 7.5%	-	9
416.	2825 60 20	Ceria zirconia compounds for use in the manufacture of washcoat for catalytic converters [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	9
417.	2846 10 90	Cerium compounds for use in the manufacture of washcoat for catalytic converters [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	9
418.	3824 99 00 3824 90 90	Zeolite for use in the manufacture of washcoat for catalytic converters [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	5%	-	9
419.	2818 20 90	Aluminium Oxide for use in the manufacture of washcoat for catalytic converters [30/23.07.2024 - S. No. 419 and the entries relating thereto shall be omitted with effect from the 1st day of October 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	9
420.	2818 20 90	Clay 2 Powder (Alumax) for use in ceramic substrate for catalytic convertors [30/23.07.2024 - S. No. 420 and the entries relating thereto shall be omitted with effect from the 1st day of October 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	9
421.	84, 85 or 90	(i) Goods specified in List 16, other than those falling under tariff items 8517 61 00, 8517 62 90, 8517 69 90, required for basic telephone service, cellular mobile telephone service, internet service or closed users’s group 64 KBPS domestic data network via INSAT satellite system service	Nil	-	55
		(ii) Parts, for manufacture of the goods at (i) [30/23.07.2024 - S. No. 421 and the entries relating thereto shall be omitted with effect from the 1st day of October 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	9
422.	84, 85 or 90	Machinery, electrical equipment, other instruments and their parts except populated Printed Circuit Boards for use in fabrication of semiconductor wafer and Liquid Crystal Display (LCD) [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	9
423.	84, 85 or 90	Machinery, electrical equipment, other instruments and their parts except populated Printed Circuit Boards for use in assembly, testing, marking and packaging of semiconductor chips [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	9
424.	84, 85 or any Chapter	(i) Goods specified in List 17 required for radio paging service	Nil	-	56
		(ii) Parts, for manufacture of the goods at (i)	Nil	-	9
425.	84, 85 or any Chapter	(i) Goods specified in List 18 required for Public Mobile Radio Trunked Service (PMRTS)	Nil	-	57
		(ii) Parts, for manufacture of the goods at (i) [02/01.02.2022 – SNo. 424 and 425 omitted]	Nil	-	9
426.	84, 85 or any Chapter	The goods specified in List 19, for the manufacture of goods falling under heading/subheading/tariff item 8523 52 00, 8541, 8542, 8543 90 00 or 8548 00 00 8548 90 00 (2) Parts, for manufacture of the goods at (1) [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	Nil	-	9
426A	Any chapter	(i) The goods specified in List 41, for the manufacture of photovoltaic cells falling under tariff item 8541 42 00 or photovoltaic modules falling under tariff item 8541 43 00 (ii) Parts, for manufacture of goods at item (i) above [30/23.07.2024 – SNo. 426A inserted]	Nil	-	9
427.	84, 85 or 90	The goods specified in List 20 [25/06.07.2019 – SNo. 427 Omitted]	Nil	-	-
428.	84, 85 or 90	The following goods, imported by an accredited press cameraman:- (i) Photographic cameras; (ii) cinematographic cameras; (iii) digital cameras; and (iv) lenses, filters, flash light apparatus and exposure meters required for use with the aforesaid cameras Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. [30/23.07.2024 – Proviso inserted, Exemption valid till 31^stMarch 2029] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	58
429.	84, 85 or 90	The following goods, imported by an accredited journalist:- (i) Personal computers including lap top personal computers; (ii) typewriters; and (iii) fax machines Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. [30/23.07.2024 – Proviso inserted, Exemption valid till 31^stMarch 2029] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	59
430.	84, 85 or 90	(1) The following goods for use in pharmaceutical and biotechnology sector, imported for research and development purposes, by an importer registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India, namely:-
		(a) Goods specified in List 21	5%	-	60(i) and 9
		(b) Goods specified in List 22	Nil	-	60(i) and 9
		(2) The following goods for use in the pharmaceutical and biotechnology sector, imported by a manufacturer, having a research and development wing registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India, namely:-
		(a) Goods specified in List 21	5%	-	60(ii) and 9
		(b) Goods specified in List 22 Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted] [02/01.02.2021 – The words “and 9” inserted in column (6)	Nil	-	60(ii) and 9
431.	84, 85 or 90	Goods specified in list 23 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 [02/01.02.2022 – SNo. 431 omitted] [02/01.02.2021 – The words “9 and” inserted in column (6)	Nil	-	9 and 61
432.	84, or any Chapter	The following goods (other than old and used) for use in the textile industry, namely:- (1) Machinery or equipment specified in List 24 and List 25;	5%	-	-
		(2) Parts, for manufacture of the goods at (1) Provided that nothing contained in this entry shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]	5%	-	9
433.	84 or any chapter	Machinery or equipment for effluent treatment plant for handloom sector or handicraft sector. Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022.- Lapsed [02/01.02.2022 – Proviso inserted]	Nil	-	44
434.	84 or any Chapter	The following goods (other than old and used) for use in the silk textile industry, namely:-
		(i) Machinery or equipment specified in List 26, required for reeling, weaving, twisting, processing and printing;	5%	-	9
		(ii) Automatic reeling/ dupion reeling machines and their accessories including cocoon assorting machines, cocoon peeling machines, vacuum permeation machine, cocoon cooking machine, reeled silk humidifier, bale press and raw silk testing equipments Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]	Nil	-	-
435.	84 or any Chapter	The following goods, namely:- (A) High speed cold-set web offset rotary double width four plate wide printing machines with a minimum speed of 70,000 copies per hour or High speed Heat-set web offset rotary printing machines with a minimum speed of 70,000 copies per hour;	5%	-	-
		(B) Mailroom equipment suitable for use with (A), namely:- (i) overhead conveyor gripper; (ii) stacker; (iii) wrapper; (iv) abeler; (v) strapper; (vi) inserters; (vii) delivery conveyors [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	31
436.	84 or 85	Spares, supplied with outboard motors for maintenance of such outboard motors Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]	5%	-	62
437.	84 or 85	Braille printer or Braille embosser or Braille display, specially designed for computer systems	Nil	-	-
438.	84 or 85	Truck refrigeration unit	Nil	-	-
439.	84, 85 or 90	Goods specified in List 27, designed for use in the leather industry or the footwear industry Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]	5%	-	-
440.	84	Fogging machines imported by a Municipal Committee, District Board or other authority legally entitled to, or entrusted by the Government with, the control or management of a Municipal Fund, for use in combating malaria and other mosquito borne disease. Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]	5%	-	-
441.	84	Spinnerettes made interalia of Gold, Platinum and Rhodium or any one or more of these metals, when imported in exchange of worn-out or damaged spinnerettes exported out of India [30/23.07.2024 - S. No. 441 and the entries relating thereto shall be omitted with effect from the 1^st day of October, 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	10%	-	63
442.	84	Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India [30/23.07.2024 – Duty reduced to 5% from 7.5% – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2022 – 7.5% from 10%]	5% 7.5% 10%	-	64
443.	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 from 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 e-passport; (vi) Plant or machinery or equipment, its spares and consumables for inspection and processing of banknotes. [02/01.02.2022 – SNo. 443 omitted]	5%	-	-
444.	84	Geothermal ground source heat pumps Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]	Nil	-	-
445.	84 or any other Chapter	Following goods for making of gem and jewellery – (1) Automatic Chain Making machine, (2) chain twisting machine, (3) Spiral making machine, (4) Rolling machine (combined Profile Groovers/ Strip Making) and (5) Automatic Investing Machine/casting Machine. Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]	5%	-	-
446.	8431 84 or any other Chapter	Parts and components for manufacture of tunnel boring machines	2.5%	-	9
		The following goods, namely:- (A) Tunnel boring machines	Nil	-	-
		(B) Parts and components of (A) for use in the assembly of Tunnel boring machines [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2021 – SNo. 446 amended]	Nil	-	-
447.	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 [01/02.02.2020 – SNo. 447 omitted]	Nil	-	9
448.	84 or any other Chapter	(A) The following goods, namely:- (i) Paddy transplanter; (ii) Laser land leveler (iii) Reaper-cum-binder; (iv) Sugarcane harvester; (v) Straw or fodder balers; (vi) Cotton picker; (vii) Track used for manufacture of track type combine harvesters; (viii) Sugarcane planter; (ix) Root or tuber crop harvesting machines; (x) Rotary tiller/weeder [01/02.02.2020 – Item (x) omitted]	2.5%	-	-
		(B) Parts and components required for manufacture of goods specified at (A) Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]	2.5%	-	9
448A	8407	All goods other than engines of- (i) motor vehicles falling under heading 8702 or 8704 (ii) motor cars falling under heading 8703, or (iii) motor cycles falling under heading 8711.	7.5%	-	-
448B	8407 21 00	Outboard motors [02/01.02.2022 – SNo. 448B omitted w.e.f. 1 May 2022]	5%	-	-
448C	8408	All goods other than engines of- (i) motor vehicles falling under heading 8702 or 8704 (ii) motor cars falling under heading 8703, or (iii) motor cycles falling under heading 8711.	7.5%	-	-
448D	8409	All goods other than parts suitable for use solely or principally with the engines, of heading 8407 or 8408, of a kind used in- (i) motor vehicles falling under heading 8702 or 8704 (ii) motor cards falling under heading 8703, or (iii) motor cycles falling under heading 8711	7.5%	-	-
448E	8483 10 91	All goods other than Crank shaft for engines falling under heading 8407 of - (i) motor vehicles falling under heading 8702 or 8704 (ii) motor cards falling under heading 8703, or (iii) motor cycles falling under heading 8711	7.5%	-	-
448F	8483 10 92	All goods other than Crank shaft for engines falling under heading 8408 of- (i) motor vehicles falling under heading 8702 or 8704 (ii) motor cards falling under heading 8703, or (iii) motor cycles falling under heading 8711 [06/02.02.2018- SNos. 448A to 448F inserted]	7.5%	-	-
448G	8414 40	All goods other than those suitable for use in – (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711 [21/31.03.2021 – SNo. 448G amended]	7.5%	-	-
448H	8414 80 (except 8414 80 11)	All goods other than those suitable for use in – (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711 [21/31.03.2021 – SNo. 448H amended] [02/01.02.2021 – SNos. 448G and 448H inserted]	7.5%	-	-
449.	8414 90 11	The following goods for use in the manufacture of refrigerator compressor falling under tariff item 8414 30 00, namely:- (i) C-Block compressor; (ii) Crankshafts. [02/01.02.2022 – SNo. 449 omitted]	5%	-	-
449A	8415 90 00	All goods other than indoor or outdoor units of split-system air conditioner [25/06.07.2019 – SNo. 449A inserted]	10%	-	-
450.	8536 20 90 8539 49 00	Over Load Protector (OLP) and positive thermal coefficient for use in the manufacture of refrigerator compressor falling under tariff item 8414 30 00 [02/01.02.2022 – SNo. 450 omitted]	5%	-	-
451.	8419	Evacuated tubes with three layers of solar selective coating for use in the manufacture of solar water heater and system [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	9
451A	8419 89 12 8419 89 13 8419 89 14 8419 89 15 8419 89 16 8419 89 17 8419 89 19 8419 89 10	All goods other than pressure vessels [35/29.04.2023 – SNo. 451A amended] [01/02.02.2020 – SNo. 451A inserted]	7.5%	-	-
451B	8419	Coffee roasting, brewing or vending machines for use in the manufacture or processing of coffee [02/01.02.2022 – SNo. 451B inserted]	7.5%	-	-
452.	8419 19 20	Water heaters other than industrial solar water heaters [02/01.02.2022 – SNo. 452 omitted w.e.f. 1 May 2022] [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	7.5%	-	-
452A	8421 39 20, 8421 39 90	All goods other than catalytic converters [02/01.02.2022 – SNo. 452 omitted w.e.f. 1 May 2022] [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated] [25/06.07.2019 – SNo. 452A inserted]	7.5%	-	-
453.	8421	Catalytic convertors [25/06.07.2019 – SNo.453 omitted]	5%	-	-
454.	8421 99 00	All goods other than Reverse Osmosis (RO) membrane element for household type filters	7.5%	-	-
455.	8422 30 00, 8422 40 00 or 8422 90 90	All goods Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]	5%	-	-
456.	8424	The following goods, namely:-
		(A) Sprinklers and drip irrigation systems for agricultural and horticultural purposes;	5%	-	-
		(B) Micro Irrigation equipment	5%	-	-
457.	84362100	All goods [01/02.02.2020 – SNos 456 and 457 omitted]	5%	-	-
458.	8438	All goods Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]	5%	-	-
459.	8443	Parts for manufacture of printers falling under sub heading 8443 32 except 8443 99 51, 8443 99 52, 8443 99 53 [01/02.02.2020 – SNo. 459 omitted]	Nil	-	9
460.	8446, 8448	The following goods(other than old and used) for use in the textile industry, namely:-
		(i) Shuttleless Rapier Looms (Above 650 rpm) [above 650 meters per minute];	Nil	-	-
		(ii) Shuttleless Waterjet Looms (Above 800 rpm) [above 800 meters per minute];	Nil	-	-
		(iii) Shuttleless Airjet Looms (Above 1000 rpm) [above 1000 meters per minute];	Nil	-	-
		(iv) Parts and components for use in manufacturing of shuttleless looms	Nil	-	9
		(i) Shuttle less looms;	Nil	-	-
		(ii) parts and components for manufacture of the goods at (i)	Nil	-	9
		Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025 2023. [52/05.09.2023 – SNo. 460 amended - Looms making speed changed to meter per minute from rpm] [17/29.03.2023 – SNo. 460 amended] [02/01.02.2022 – Proviso inserted]
460A	8446	The following weaving machines (other than old and used), for use in the textile industry, namely: - (i) Carbon Fabric Weaving Rapier Looms; (ii) Biaxial and multiaxial weaving machines for manufacturing technical textiles; (iii) 3-D and block weaving machines for manufacturing technical textiles: Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025	5%	-	-
460B	8447	The following knitting machines (other than old and used), for use in the textile industry, namely: - (i) Flat Knitting Machines (11 revolutions per minute or minimum speed of 0.3 Mts per sec); (ii) Warp Knitting Machines (Minimum working width of 60" and minimum speed of 500 RPM); (iii) Raschel Knitting Machines (Minimum working width of 60" and minimum speed of 500 RPM); (iv) Knitting machines for spacer fabrics: Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025	5%	-	-
460C	84	The following goods (other than old and used), for use in the textile industry, namely: -
		(i) Industrial sewing machine (tariff heading 8452);	5%	-	-
		(ii) Laser garment panel cutter (tariff item 8456 11 00);	5%	-	-
		(iii) Whole garment making machine (knitted) (chapter 84);	5%	-	-
		(iv) Ink Jet printing machines (tariff item 8443 39 10): Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025.	5%	-	-
460D	84	Machinery (other than old and used) for manufacture of non - wovens textiles, namely: - (i) Complete production lines for the production of following non-wovens, up to rolled goods preparation and packing, namely: (a) Needle punched non- wovens (b) Chemically bonded non - wovens (c) Thermally bonded non - wovens (d) Stitch bond non-wovens (e) Spun laced (hydro entangled) non-wovens (f) Melt blown non - wovens (g) Spun bond melt blown (SMS) non-wovens (ii) Machinery for finishing of all non - wovens; (iii) Machinery for converting non - wovens into made-ups: Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025.	5%	-	-
460E	84 or any chapter	Parts and components (other than old and used) for use in manufacturing of textile machineries (falling under tariff headings 8444, 8445, 8446, 8447, 8448, 8449, 8451, 8452): Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025	5%	-	9
		[17/29.03.2023 – SNo. 460A to 460E inserted – Exemption Valid upto 31 March, 2025]
461.	8444, 8445, 8446, 8447, 8448, (except 8448 31 00) 8449	All goods Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023- Lapsed [02/01.02.2022 – SNo. 461 Substituted w.e.f. 1 April 2022]	5%	-	-
461A	8448	The following goods, namely: - (i) High Speed Dobby mechanical or electronic (300 rpm and above) (tariff item 8448 19 00); (ii) High Speed Jacquard mechanical or electronic (300 rpm and above) (tariff item 8448 19 00); (iii) Automatic Yarn Splicers for Automatic Cone Winders (tariff item 8448 32 90); (iv) Spindle Motor for Automatic Cone Winders (tariff item 8448 32 90); (v) Grooved Winding Drums for Automatic Cone Winders (tariff item 8448 32 90); (vi) Compact Spinning attachment (tariff item 8448 39 90); (vii) Air Jet weft insertion mechanism fitted with relay nozzles and electronic controls (tariff item 8448 42 90); (viii) Water Jet weft insertion system fitted with water supply mechanism and electronic control (tariff item 8448 42 90); (ix) Profile Reed for Air Jet or Water Jet looms (tariff item 8448 42 90); (x) Rapier tape, Rapier head or Rapier drive wheel (tariff item 8448 49 50); (xi) Weft Feeders with or without electronic controlling mechanism (tariff item 8448 49 50); (xii) Accumulators with or without electronic controlling mechanism (tariff item 8448 49 50); (xiii) Weft selectors with programmer (tariff item 8448 49 50); (xiv) Electronic weft stop motion (tariff item 8448 49 50); (xv) CAM for CAM Beat-up rapier loom (tariff item 8448 49 90); (xvi) Electronic take up motion fitted with servo motor control (tariff item 8448 49 90); (xvii) Electronic let off motion fitted with servo motor control (tariff item 8448 49 90). [72/28.09.2018 – SNo. 461A inserted]	Nil	-	-
462.	8483 40 00	Ball screws for use in the manufacture of CNC Lathes (tariff item 8458 11 00, 8458 91 00), Machining Centres (tariff item 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463. [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [06/02.02.2018- SNo.462 amended]	2.5%	-	9
463.	8466 93 90	Linear Motion Guides for use in the manufacture of CNC Lathes (tariff item 8458 11 00, 8458 91 00), Machining Centres (tariff item 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463. [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [06/02.02.2018- SNo. 463 amended]	2.5%	-	9
464.	8537 10 00	CNC Systems for use in the manufacture of CNC Lathes (tariff item 8458 11 00, 845891 00), Machining Centres (tariff item 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463. [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [06/02.02.2018- SNo. 464 amended]	2.5%	-	9
464A	7325 10 00, 8477 90 00, 8483 40 00	The following goods for use in the manufacture of plastic processing machineries (tariff items 8477 10 00, 8477 20 00, 8477 30 00):
		(i) S. G. Ingot Castings (7325 10 00)	7.5%	-	9
		(ii) Linear Motion Guides (8477 90 00)	5%	-	9
		(iii) Ball Screws (8483 40 00) [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2022 – SNo. 464A inserted]	5%	-	9
465.	8471	CD Writers [01/02.02.2020 – SNo. 465 omitted]	Nil	-	-
466.	84 or any other Chapter	(a) Parts, components or accessories for use in the manufacture of tablet computer.	Nil	-	9
		(b) Sub-parts for use in the manufacture of items mentioned at (a) above. [02/01.02.2022 – SNo. 466 omitted]	Nil	-	9
467.	8472 90 or 8473 40	The following goods, namely:-
		(i) Cash dispenser or automatic bank note dispenser;	Nil	-	-
		(ii) Parts and components of the goods mentioned at (i) [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [76/15.09.2017 – HS Code 8473 40 inserted]	Nil	-	9
468.	84 or 85	The following goods, namely :-
		(i) Micro ATMs as per standards version 1.5.1;	Nil	-	-
		(ii) Fingerprint reader / scanner other than Fingerprint reader / scanner for use in manufacturing of cellular mobile phones;	Nil	-	-
		(iii) Iris scanner;	Nil	-	-
		(iv) Miniaturised POS card reader for mPOS (other than Mobile phone or Tablet Computer);	Nil	-	-
		(v) Parts and components for use in the manufacture of the goods mentioned at (i) to (iv) above. Provided that nothing contained in items (i) to (iv) shall have effect after the 30th September, 2024: Provided further that nothing contained in item (v) shall have effect after the 31st March, 2026 [30/23.07.2024 – Provisos inserted, Item no.(i) to (iv) Valid till 30^th Sept 2024, item no. (v) Valid till 31^st March 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [01/02.02.2020 – In SNo. 468(ii), words in bold inserted]	Nil	-	9
469.	8472 90 or 8473 40	Atmospheric water generator Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]	5%	-	-
470.	8479 30 00	All goods Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]	5%	-	-
471.	Any Chapter	All parts for use in the manufacture of LED lights or fixtures including LED Lamps [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2021 – Duty raised to 10% from 5%]	10% 5%	-	9
472.	Any Chapter	All inputs for use in the manufacture of LED (Light Emitting Diode) driver or MCPCB (Metal Core Printed Circuit Board) for LED lights and fixtures or LED Lamps [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2021 – Duty raised to 10% from 5%]	10% 5%	-	9
473.	85	Integrated decoder receiver, also known as set top box [29/01.03.2018 – SNo. 473 omitted]	10%	-	-
474.	85	MP3 or MP4 or MPEG 4 player with or without radio or video reception facility [01/02.02.2020– SNo. 474 omitted]	5%	-	-
475.	85 or any other Chapter	Goods specified in List 28 [30/23.07.2024 - S. No. 475 and the entries relating thereto shall be omitted with effect from the 1^st day of October, 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	55 or 56 or 57 and 65
476.	85 or any other Chapter	Television equipment, cameras and other equipment for taking films, imported by a foreign film unit or television team [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	Nil	66
477.	85 or any other Chapter	Photographic, filming, sound recording and radio equipment, raw films, video tapes and sound recording tapes of foreign origin, if imported into India after having been exported therefrom. [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	Nil	67
478.	85 or any other Chapter	The wireless apparatus, accessories and parts specified in List 29, imported by a licensed amateur radio operator [30/23.07.2024 - S. No. 478 and the entries relating thereto shall be omitted with effect from the 1^st day of October, 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	68
479.	85 or any other Chapter	The following goods, namely:- (1) Mono or Bi polar Membrane electrolysers and parts thereof including secondary brine purification components, jumper switches, filtering elements for hydrogen filters and any other machinery, required for,- (i) modernization by using membrane cell technology, of an existing caustic soda unit or caustic potash unit, or (ii) capacity expansion of an existing caustic soda unit or caustic potash unit using membrane cell technology or (iii) setting up of a new caustic unit soda or caustic potash unit using membrane cell technology; (2) Membrane and parts thereof for replacement of worn out membranes in an industrial plant based on membrane cell technology. (3) Parts, other than those mentioned at (2) above, required for caustic soda unit or caustic potash unit using membrane cell technology Provided that nothing contained in this S. No. shall have effect after the 30^thSeptember 2024. [30/23.07.2024 - S. No. 479 and the entries relating thereto shall be omitted with effect from the 1^st day of October, 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2022 – Proviso inserted]	Nil	-	69
480.	85 or any other Chapter	Goods imported for being tested in specified test centers [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	Nil	70
481.	84 or 90	Disposable sterilized dialyzer and micro barrier of artificial kidney	Nil	-	-
481A	Any chapter	Raw materials, parts or accessories for use in the manufacture of disposable sterilized dialysers and micro barrier of artificial kidney [02/01.02.2022 – SNo. 481 and 481A omitted] [25/06.07.2019 – SNo. 481A inserted]	Nil	-	9
482.	84 or 85	(1) Newspaper page transmission and reception facsimile system or equipment; (2) Telephoto transmission and reception system or equipment [30/23.07.2024 - S. No. 482 and the entries relating thereto shall be omitted with effect from the 1^st day of October, 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	71
483.	85	One set of pre-recorded cassettes accompanying books for learning languages and essential complement to such books.	Nil	-	-
484.	85	Audio cassettes, if recorded with material from books, newspaper or magazines, for the blind [01/02.02.2020 – SNos 483 and 484 omitted]	Nil	-	-
485.	85	Deflection components for use in colour monitors for computers or for use in PCBs of colour monitors for computers [02/01.02.2022 – SNo. 485 omitted]	Nil	-	9
485A	8501 10, 8501 20, 8501 31, 8501 32, 8501 33, 8501 34, 8501 40, 8501 51, 8501 52, 8501 53, 8501 71, 8501 72	All goods other than those suitable for use in – (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711 [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated] [21/31.03.2021 – SNo. 485A amended] [02/01.02.2021 – SNo. 485A inserted]	10%	-	-
486.	8501 (except 8501 64 70, 8501 64 80)	All goods [01/02.02.2020 – SNo. 486 omitted]	7.5%	-	-
487.	8502 (except 8502 11 00, 8502 20 10, 8502 40 00),	All goods [02/01.02.2022 – SNo. 487 omitted w.e.f. 1 May 2022]	7.5%	-	-
488.	8503 00 10, 8503 00 21 or 8503 00 29	All goods [02/01.02.2022 – SNo. 488 omitted w.e.f. 1 May 2022]	7.5%	-	-
489.	8504 10 10, 8504 10 20 or 8504 10 90	All goods [02/01.02.2022 – SNo. 489 omitted w.e.f. 1 May 2022]	7.5%	-	-
489A	8511	All goods other than of a kind used in conjunction with engines of:- (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711 [06/02.02.2018- SNo. 489A inserted]	7.5%	-	-
489AA	8516 80 00	Heat Coil for use in the manufacture of Electric Kitchen Chimneys falling under tariff item 8414 60 00 [02/01.02.2023 – SNo. 489AA inserted]	15%	-	9
489B	8518	The following goods for use in the manufacturing of Microphones falling under tariff item 8518 10 00, namely: (i) Microphone Cartridge (ii) Microphone Holder (iii) Microphone Grill (iv) Microphone Body [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [01/02.02.2020 – SNos 489B inserted]	Nil	-	9
490.	8537	All goods other than those suitable for use in – (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711 [21/31.03.2021 – SNo. 490 amended]	7.5%	-	-
491.	8544 (except 8544 30 00 and 8544 70)	All goods (other than USB Cable for cellular mobile phone)	10%	-	-
	8544 (except 8544 42 91, 8544 42 92, 8544 42 93, 8544 42 99, 85 44 70 10 or 8544 70 90)	[02/01.02.2021 –SNo. 491 amended, Duty raised to 10% from 7.5%] [06/02.02.2018- SNo. 491 amended]	7.5%	-	-
492.	8546	All goods [02/01.02.2022 – SNo. 492 omitted w.e.f. 1 May 2022]	7.5%	-	-
493.	8547	All goods [02/01.02.2022 – SNo. 493 omitted w.e.f. 1 May 2022]	7.5%	-	-
494.	9028 90 10, 9030 31 00, 9030 90 10, 9032 89 10, 9032 89 90	All goods [02/01.02.2022 – SNo. 494 substituted; Omitted w.e.f. 1 May 2022] [21/31.03.2021 – SNo. 494 amended]	7.5%	-	-
494A	9032 89	All goods other than those suitable for use in– (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711 [21/31.03.2021 – SNo. 494A inserted]	7.5%	-	-
495.	8507 Any Chapter	Batteries for electrically operated vehicles, including two and three wheeled electric motor vehicles. Explanation: For the purposes of this entry, “electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include electric motor assisted cycle rickshaw driven by rechargeable solar batteries, also known as ‘soleckshaw’. [30/23.07.2024 - S. No. 495 and the entries relating thereto shall be omitted with effect from the 1^st day of October, 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [21/31.03.2021 – Duty raised to 15% from 5%] [03/29.01.2019 – SNo. 495 amended – Duty raised to 5% from Nil and Classification specified into 8507]	15% 5% Nil	-	9 and 72
496.	8501 10 12	Stepper Motors for use in the manufacture of goods falling under heading 8471 [02/01.02.2022 – SNo. 496 omitted]	Nil	-	9
497.	8504	Active Energy Controller (AEC) for use in manufacture of Renewable Power System (RPS) inverters [30/23.07.2024 - S. No. 497 and the entries relating thereto shall be omitted with effect from the 1^st day of October, 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2020 – SNo. 497 amended]	5%	-	9 and 24
498.	8507 90	Battery separators	5%	-	-
499.	8517 70 or 8529 90 90	Parts of Cellular Phones and Radio Trunking terminals [06/02.02.2018- SNo. 499 amended]	5%	-	-
499A	8521 90 90	All goods other than Digital video Recorder (DVR/ Network Video Recorder (NVR) [92/14.12.2017 – SNo. 499A inserted]	10%	-	-
500.	8523	CD-ROMs containing books of an educational nature, journals, periodicals (magazines) or newspapers	Nil	-	-
501.	8523	Recorded magnetic tapes and floppy diskettes, imported by the University Grants Commission for use in Computers [02/01.02.2022 – SNo. 501 omitted]	5%	-	73
502.	8525 89 00 8525 80 20	Digital Still Image Video Cameras other than Camera or Camera Module of cellular mobile phones [40/02.04.2018 – SNo. 502 amended]	Nil	-	-
502A	8525 81 to 8525 89 8525 80	All goods other than CCTV Camera/IP camera [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated] [92/14.12.2017 – SNo. 502A inserted]	10%	-	-
503.	8523	Foreign Satellite data on storage media imported by National Remote Sensing Centre (NRSC), Hyderabad	Nil	-	-
504.	85 or any other Chapter	Parts and Components of Digital Still Image Video Cameras [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	9
505.	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; [02/01.02.2022 – SNo. 505 omitted]	Nil	-	9
506.	85 or any other Chapter	(a) Parts, components and accessories for use in manufacture of broadband modem falling under tariff item 8517 62 30, other than the following items, namely:- (i) populated printed circuit boards, (ii) charger or power adapter (b) Sub-parts for use in manufacture of items mentioned at (a) above. (a) Parts, components and accessories except populated printed circuit boards for use in manufacture of broadband modem falling under tariff item 8517 62 30; (b) Sub-parts for use in manufacture of items mentioned at (a) above. [02/01.02.2022 – SNo. 506 omitted] [01/02.02.2020 – Item description substituted]	Nil	-	9
507.	85 or any other Chapter	(a) Parts, components and accessories for use in manufacture of routers falling under tariff item 8517 62 90, other than the following items, namely:- (i) populated printed circuit boards, (ii) charger or power adapter (b) Sub-parts for use in manufacture of items mentioned at (a) above. (a) Parts, components and accessories except populated printed circuit boards for use in manufacture of routers falling under tariff item 8517 62 90 8517 69 30; (b) Sub-parts for use in manufacture of items mentioned at (a) above. [02/01.02.2022 – SNo. 507 omitted] [01/02.02.2020 – Item description substituted; 37/30.12.2019 – HS Code amended]	Nil	-	9
508.	85 or any other Chapter	(a) Parts, components and accessories for use in manufacture of set top boxes for gaining access to internet falling under tariff item 8517 69 60; other than the following items, namely:- (i) populated printed circuit boards, (ii) charger or power adapter (b) Sub-parts for use in manufacture of items mentioned at (a) above. (a) Parts, components and accessories except populated printed circuit boards for use in manufacture of set top boxes for gaining access to internet falling under tariff item 8517 69 60; (b) Sub-parts for use in manufacture of items mentioned at (a) above. [02/01.02.2022 – SNo. 508 omitted] [01/02.02.2020 – Item description substituted]	Nil	-	9
509.	85 or any other Chapter	(a) Parts, components and accessories for manufacture of Digital Video Recorder (DVR)/ Network Video Recorder (NVR) falling under 8521 90 90, other than the following items, namely: - (i) populated printed circuit boards; (ii) charger or power adapter; (b) Sub-parts for use in manufacture of items mentioned at (a) above (a) Parts, components and accessories except populated printed circuit boards for manufacture of Digital Video Recorder (DVR)/ Network Video Recorder (NVR) falling under 85 21 90 90; (b) Sub-parts for use in manufacture of items mentioned at (a) above. [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [25/06.07.2019 – Item description substituted]	Nil	-	9
510.	85 or any other Chapter	(a) Parts, components and accessories for use in manufacture of reception apparatus for television but not designed to incorporate a video display falling under tariff item 8528 71 00, other than the following items, namely:- (i) populated printed circuit boards, (ii) charger or power adapter (b) Sub-parts for use in manufacture of items mentioned at (a) above. (a) Parts, components and accessories except populated printed circuit boards for use in manufacture of reception apparatus for television but not designed to incorporate a video display falling under tariff item 8528 71 00; (b) Sub-parts for use in manufacture of items mentioned at (a) above. [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [01/02.02.2020 –Item description substituted]	Nil	-	9
511.	85 or any other Chapter	(a) Parts, components and accessories for manufacture of CCTV Camera/IP camera falling under 8525 81 to 8525 89 8525 80, other than the following items, namely: - (i) populated printed circuit boards; (ii) charger or power adapter; (b) sub-parts for use in manufacture of items mentioned at (a) above; (a) Parts, components and accessories except populated printed circuit boards for use in manufacture of CCTV Camera /IP camera falling under 8525 80 20; (b) Sub-parts for use in manufacture of items mentioned at (a) above. [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated] [25/06.07.2019 – SNo. 511 Item description substituted]	Nil	-	9
512.	85 or any other Chapter	(a) Parts, components and accessories except Lithium-ion cell and Printed Circuit Board Assembly (PCBA), for use in manufacture of Lithium-ion battery and battery pack; (b) Sub-parts for use in manufacture of items mentioned at (a) above.	Nil 2.5%*	-	9
		(a) Parts, components and accessories except: - (i) Lithium ion cell (falling under tariff item 8507 60 00) and; (ii) Printed Circuit Board Assembly (PCBA) (falling under tariff item 8507 90 90) for use in manufacture of lithium-ion batteries other than batteries of mobile handsets including cellular phones falling under tariff item 8507 60 00; (b) Sub-parts for use in manufacture of items mentioned at (a) above [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2021 – SNo. 512 amended – *2.5% BCD applicable w.e.f. 1 April 2021] [03/29.01.2019 – SNo. 512 amended].
512A	Any Chapter	Inputs, parts or sub-parts for use in the manufacturing of Printed Circuit Board Assembly (PCBA) (falling under tariff item 8507 90 90) of Lithium-ion battery and battery pack [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2021 – SNo. 512A inserted – Effective from 1 April 2021]	2.5%	-	9
513.	Any Chapter	(a) Parts or components for use in manufacture of populated printed circuit board of,- (i) Lithium-ion battery other than battery for mobile handset tariff item 8507 60 00; (ii) Broadband modem tariff item 8517 62 30; (iii) Router tariff item 8517 62 90 8517 69 30; (iv) Set-top box for gaining access to internet tariff item 8517 69 60; (v) Digital Video Recorder (DVR)/Network Video Recorder (NVR) tariff item 8521 90 90; (vi) CCTV Camera/IP Camera tariff item 8525 81 to 8525 89 8525 20 80; (vii) Reception apparatus for television but not designed to incorporate a video display tariff item 8528 71 00; [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated] [02/01.02.2021 – SNo. 513, Clause (a), item (i) shall be omitted with effect from 1^st day of April 2021]	Nil	-	9
		(b) Sub-parts for use in the manufacture of the parts or components in item (a) above. Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023.- Lapsed [02/01.02.2022 – SNo. 513, Clause (a), items (ii) to (iv) omitted and proviso inserted] [37/30.12.2019 – HS Code amended]	Nil	-	9
514.	8529	LCD (Liquid Crystal Display), LED (Light Emitting Diode) or OLED (Organic LED) panels for manufacture of Television [92/14.12.2017 – Duty raised to 7.5% from Nil] [06/02.02.2018- SNo. 514 omitted]	7.5% Nil	-	9
515.	8540 11	Colour television picture tubes for use in the manufacture of cathode ray televisions [01/02.02.2020 – SNo. 515 omitted]	Nil	-	-
515A	8524 8524 11 30 or 8524 12 30 8524, 8529	Open cell (15.6” and above) for use in the manufacture of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels of heading 8524 8529 - Exemption Applicable upto 30 Sept 2020 [Corrigendum dated 16.05.2023 to Ntfn 35/2023 - Notification to Amend Open Cell Exemption to Revert to Cover Entire Heading 8524 Issued - Past Cases are also Covered, since Amendment is by Corrigendum] [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [35/29.04.2023 – Open Cell for TV Codes Enlarged to Specify two subheadings (8524 11 30 or 8524 12 30) Instead of One Heading 8524] [02/01.02.2023 – Exemption valid till 31^st March 2024] [39/12.07.2022 – Classification code amended] [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated] [35/30.09.2020 – SNo. 515A amended - Five percent BCD on Open Cell for Manufacture of LED/LCD TV Panels -Nil Duty Dispensation Allowed to Lapse on 30 Sept.] [30/17.09.2019 – SNo. 515A amended - Open Cell for Manufacture of LCD and LED Television Panels Customs Duty Reduced to Nil from 5%] [32/23.03.2018 – SNo. 515A inserted - Basic Customs Duty Reduced to 5% from 10% on Open Cell for the Mfr of LCD and LED TV Panels]	5% Nil 5%	-	9
515B	8529	The following goods for use in the manufacture of Open cell of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels of heading 8524 8529, namely: -	2.5% 5% Nil	-	9
		(i) Chip on Film;
		(ii) Printed Circuit Board Assembly (PCBA);
		(iii) Cell (glass board/substrate). - Exemption Applicable upto 30 Sept 2020
		[02/01.02.2023 – Duty reduced to 2.5% from 5%] [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated] [42/11.11.2020 – Duty raised to 5% from Nil - Parts of Open Cell for TV also under 5 percent Duty Regime · Parts of Open Cell like PCBA are now subject to five percent duty with effect from 12 Nov. Earlier, they were at Nil Duty. · Open Cell is already at five percent with effect from 30 Sept · Thus both Open Cell and its Parts are at five percent duty. · Perhaps there was Evasion of Duty on Open Cell by importing Parts with mere Assembly]
		[35/30.09.2020 – SNos. 515A and 515B amended - Five percent BCD on Open Cell for Manufacture of LED/LCD TV Panels -Nil Duty Dispensation Allowed to Lapse on 30 Sept.; Zero Duty for PCBA, Chip on Film and Cell for mfr of Open Cell of LCD and LED TV Panels Continue]
		[30/17.09.2019 – SNo. 515B inserted - Zero Duty for PCBA, Chip on Film and Cell for the mfr of Open Cell of LCD and LED TV Panels]
516	8529	The following goods for use in the manufacture of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels of heading 8524 8529, namely:- (i) Open cell (15.6” and above); (ii) Plate diffuser; (iii) Film diffuser; (iv) Reflector sheet; (v) Film, top; (vi) Film, middle; (vii) Film, bottom; (viii) BAR, LED; (ix) Bezzal; (x) Back cover sheet (xi) Back Light Unit Module [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [32/23.03.2018 – SNo. 516(i) omitted - Basic Customs Duty Reduced to 5% from 10% on Open Cell for the Mfr of LCD and LED TV Panels]	10%	-	9
516A	8529 10 99 8529 90 90	Parts suitable for use solely or principally with the apparatus of heading 8525, 8526 or 8527.	10%	-	-
516B	8529 10 99 8529 90 90	Parts suitable for use solely or principally with the apparatus of heading 8528, namely:- (i) other cathode ray tube monitors (8528 49 00); (ii) other monitors (8528 59 00) (iii) other projectors (8528 69 00) (iv) reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus, - (a) not designed to incorporate a video display or screen (8528 71 00); and (b) other Monochrome (8528 73) [06/02.02.2018- SNo 516 amended and SNos. 516A, 516B inserted – Duty raised to 10% from Nil]	10%	-	-
516C	8536 41 00, 8536 49 00	All goods other than those suitable for use in – (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711 [21/31.03.2021 – SNo. 516C amended; 02/01.02.2021 – SNo. 516C inserted]	10%	-	-
517.	8540 71 00	Magnetron of up to 1.5KW used for the manufacture of domestic microwave Ovens [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	9
518.	8549 (except 8549 99 00) 8548 10 10 or 8548 10 20	Battery scrap and battery waste [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	5%	-	-
519.	Any Chapter	Raw materials or parts for use in manufacture of e-Readers [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	9
520.	86	Loco simulators	5%	-	-
521.	86 or any Chapter	Train protection and warning system	7.5%	-	-
522.	8609 00 00	Refrigerated containers	5%	-	-
523.	86040000	Track machines and parts	7.5%	-	-
523A	Any Chapter	Parts, sub-parts, inputs or raw material for use in manufacture of Lithium ion cells falling under tariff item 8507 60 00 [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [03/29.01.2019 – SNo. 523A inserted]	Nil	-	9
524.	8702 or 8704	Motor vehicles (excluding electrically operated vehicles), if imported- (1) as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with
		(a) engine, gearbox and transmission mechanism not in a pre-assembled condition.	15%	-	-
		(b) engine or gearbox or transmission mechanism in pre-assembled form but not mounted on a chassis or a body assembly.	25%	-	-
		(2) other than (1) above	40% 30%	-	-
	8702 or 8704	Motor vehicles (excluding electrically operated vehicles):
		(a) If imported as a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub assemblies, for assembling a complete vehicle with engine, gearbox and transmission mechanism not in a pre-assembled condition;	15% 10%	-	-
		(b) in a form other than (a) above [01/02.02.2020 – SNo. 524(2), duty raised to 40% from 30% (w.e.f. 01.04.2020); 25/06.07.2019 – SNo. 524 Item description substituted; 03/29.01.2019 – The words “(excluding electrically operated vehicles)” inserted; 06/02.02.2018- Duty raised to 15% from 10% and 25% from 20%]	25% 20%	-	-
525	8702 or 8704	Electrically operated vehicles, if imported,
		(1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub-assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, contactor, brake system, electric compressor, whether or not individually pre-assembled, with, –
		(a) none of the above components, parts or sub-assemblies inter-connected with each other and not mounted on a chassis	15%	-	-
		(b) any of the above components, parts or sub- assemblies inter-connected with each other but not mounted on a chassis	25%	-	-
		(2) in a form other than (1) above,- Explanation. – For the removal of doubts, the exemption contained in the items (1)(a) and (1)(b) of this entry shall be available, even if one or more of the components, parts or sub- assemblies required for assembling a complete vehicle are not imported in the kit, provided that the kit as presented, is classifiable under the heading 8702 or 8704 of the Customs Tariff Act, 1975 as per the general rules of interpretation.	40%	-	-
		(1) As a Knocked Down kit containing all the necessary components, parts or subassemblies, for assembling a complete vehicle with, -
		(a) disassembled Battery Pack, Motor, Motor Controller, Charger, Power Control Unit, Energy Monitor Contractor, Brake system, Electric Compressor not mounted on chassis;	15% 10%	-	-
		(b) pre-assembled Battery Pack, Motor, Motor Controller, Charger, Power Control Unit, Energy Monitor Contractor, Brake System, Electric Compressor not mounted on a chassis or a body assembly	25% 15%	-	-
		(2) in a form other than (1) above. [02/01.02.2022 – SNo. 525 substituted] [01/02.02.2020 – In SNo. 525, duty raised to 15% from 10%; 25% from 15%; 40% from 25% (w.e.f. 01.04.2020); [03/29.01.2019 – SNo. 525 amended]	40% 25%	-	-
525.	8702	Electrically operated vehicles whether imported in a Completely Knocked Down (CKD) kit containing all the necessary components, parts or subassemblies, for assembling a complete kit with engine, gearbox and transmission mechanism not in a pre-assembled condition or not.	10%	-	-
526.	8703	Motor cars and other motor vehicles (excluding electrically operated vehicles) principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars, new, which have not been registered anywhere prior to importation, If imported,- (1) As a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with,-
		(a) engine, gearbox and transmission mechanism not in a pre-assembled condition;	15% 10%	-	-
		(b) engine or gearbox or transmission mechanism in pre-assembled form but not mounted on a chassis or a body assembly.	35% 30%	-	-
		(2) in any other form,-
		(a) with CIF value more than US $ 40,000 or with engine capacity more than 3000 cc for petrol-run vehicles and more than 2500 cc for diesel-run vehicles, or with both;	100%	-	-
		(b) other than (a) above [02/01.02.2023 – Duty raised to 35% from 30% and 70% from 60%] [06/02.02.2018- Duty raised to 15% from 10%; 03/29.01.2019 – The words “(excluding electrically operated vehicles)” inserted]	70% 60%	-	-
526A	8703	Electrically operated vehicles, if imported,-
		(1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub-assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, contactor, brake system, electric compressor, whether or not individually pre-assembled, with, –
		(a) none of the above components, parts or sub-assemblies inter-connected with each other and not mounted on a chassis	15%	-	-
		(b) any of the above components, parts or sub-assemblies inter-connected with each other but not mounted on a chassis	35% 30%	-	-
		(2) in a form other than (1) above,-		-	-
		(a) with a CIF value more than US $40,000	100%	-	-
		(b) other than (a) above	70% 60%	-	-
		(c) with a minimum CIF value of US$35,000 imported in terms of provisions of the ‘Scheme to promote manufacturing of electric passenger cars in India’ notified vide S.O. No. 1363 (E) dated 15th March, 2024, by the Ministry of Heavy Industries: Provided that nothing contained in item (2)(c) in this S. No. shall have effect after the 31st March, 2031. [19/15.03.2024 – Clause 2(c) inserted]	15%	-	117
		Explanation. – For the removal of doubts, the exemption contained in items (1)(a) and (1)(b) of this entry shall be available, even if one or more of the components, parts or sub- assemblies required for assembling a complete vehicle are not imported in the kit, provided that the kit as presented, is classifiable under the heading 8703 of the Customs Tariff Act, 1975 as per the general rules of interpretation.
		Electrically operated Motor cars and other motor vehicles, principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, if imported,-
		(1) As a Knocked Down kit containing all the necessary components, parts or sub- assemblies, for assembling a complete vehicle, with,-
		(a) disassembled Battery Pack, Motor, Motor Controller, Charger, Power Control Unit, Energy Monitor Contractor, Brake system, Electric Compressor not mounted on chassis;	15% 10%	-	-
		(b) pre-assembled Battery Pack, Motor, Motor Controller, Charger, Power Control Unit, Energy Monitor Contractor, Brake System, Electric compressor not mounted on a chassis or a body assembly	30% 15%	-	-
		(2) In any other form,-
		(a) with CIF value more than US$ 40,000	100%	-	-
		(b) other than (a) above [02/01.02.2023 – Duty raised to 35% from 30% and 70% from 60%] [02/01.02.2022 – SNo. 526A substituted] [01/02.02.2020 – In SNo. 526A(1), duty raised to 15% from 10%; 30% from 15% (w.e.f. 01.04.2020); 03/29.01.2019 – SNo. 526A inserted]	60%	-	-
527.	8507 60 00 Any Chapter	Lithium ion cell for use in manufacture of battery or battery pack, other than those mentioned against SNos. 527A and 527B [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] Lithium ion accumulator other than the following, namely:- (a) Battery pack of cellular mobile phone; and (b) Power bank. Lithium ion automotive battery for manufacture of Lithium ion battery packs for supply to the manufacturers of hybrid and electric vehicle [02/01.02.2021 – SNo. 527 amended] [03/29.01.2019 – SNo. 527 amended – Duty raised to 5% from Nil]	5% Nil	-	9
527A	8507 60 00	Lithium ion cell for use in the manufacture of battery or battery pack of cellular mobile phone Provided that nothing contained in this S. No. shall have effect after the 31^st March 2026 30^thSeptember 2024. [30/23.07.2024 – SNo. 527A amended- Exemption valid till 31 March 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Proviso inserted – Exemption valid till 31^st March 2024] [02/01.02.2021 – SNo. 527A inserted]	5%	-	9
527B	8507 60 00	Lithium ion cell for use in the manufacture of battery or battery pack of electrically operated vehicle or hybrid motor vehicle Provided that nothing contained in this S. No. shall have effect after the 31^st March 2026 30^thSeptember 2024. [30/23.07.2024 – SNo. 527A amended - Exemption valid till 31 March 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Proviso inserted – Exemption valid till 31^st March 2024] [02/01.02.2021 – SNo. 527B inserted]	5%	-	9
528.	Any Chapter	The following goods for use in the manufacture of Electrically operated vehicles, including two and three wheeled electric motor vehicles. Explanation: For the purposes of this entry, “electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include electric motor assisted cycle rickshaw driven by rechargeable solar batteries, also known as ‘soleckshaw’, namely:- (i) Battery pack; (ii) Battery Charger; (iii) AC or DC Motor; (iv) AC or DC Motor Controller (v) Power Control unit (inverter, AC/DC converter, condenser); (vi) Energy monitor; (vii) Contactor; (viii) Brake system for recovering; (ix) Electric Compressor. (x) E-Drive assembly; (xi) On board charger; (xii) E compressor; (xiii) Charging Gun; [21/31.03.2021 – SNo. 528 omitted; 25/06.07.2019 – SNo. 528 Items (x), (xi), (xii), (xiii) inserted; 03/29.01.2019 – SNo. 528 amended – Items (v) to (ix) inserted; Item (i) omitted]	Nil	-	9
528A	8507	Battery pack for use in the manufacture of electrically operated vehicle or hybrid vehicle [21/31.03.2021 – Duty raised to 15% from 5%; [03/29.01.2019 – SNo. 528A inserted]	15% 5%	-	9
528AA	8504 40 30	Battery charger for use in manufacture of electrically operated vehicle or hybrid vehicle. [21/31.03.2021 – SNo. 528AA inserted]	15%	-	9
528B	8507 60 00	Lithium ion battery or battery pack of cellular mobile phones	15%	-	-
528C	8507 60 00	All goods other than the following, namely:- (i) Goods mentioned against SNos. 528A and 528B; (ii) Power Bank [02/01.02.2021 – SNos. 528B and 528C inserted]	10%	-	-
529.	Any Chapter	The following goods for use in the manufacture of Hybrid motor vehicles Explanation- for the purpose of this entry, “hybrid motor vehicle” means a motor vehicle, which uses a combination of battery powered electric motor and an internal combustion engine to power the vehicle to drive trains, but does not include such micro hybrid motor vehicle with start and stop technology, using battery powered electric motor only while in static condition, namely:- (i) Battery pack; (ii) Battery Charger; (iii) AC or DC Motor; (iv) AC or DC Motor Controller; (v) Engine for xEV (hybrid electric vehicle); (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 [21/31.03.2021 – SNo. 529 omitted] [03/29.01.2019 – In SNo. 529, Item (i) omitted] [25/06.07.2019 – SNo. 529 Condition 9 added to column 6]	Nil	-	9
530.	8704	Refrigerated motor vehicles	Nil	-	-
530A	8708	All goods other than parts and accessories of the motor vehicles of heading 8702 to 8704 [06/02.02.2018- SNo. 530A inserted]	10%	-	-
531.	8711	Motor cycles (including mopeds) and cycles fitted with an auxiliary motor (excluding electrically operated motor cycles and cycles), with or without side cars, and side cars, new, which have not been registered anywhere prior to importation,- (1) as a completely knocked down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with,-
		(a) engine, gearbox and transmission mechanism not in a pre-assembled condition;	15% 10%	-	-
		(b) engine or gearbox or transmission mechanism in pre-assembled form, not mounted on a body assembly.	25% 30%	-	-
		(2) in any form other than (1) above any other form excluding motor cycles with engine capacity of 800 cc or more;	50% 60%	-	-
		(3) Motor cycles with engine capacity of 800 cc or more [03/29.01.2019 – The words “(excluding electrically operated motor cycles and cycles)” inserted 26/12.02.2018 – SNo. 531 substituted; 06/02.02.2018- Duty increased from 10% to 15%]	75%	-	-
531A	8711	Electrically operated vehicles, if imported,-
		(1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub-assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, brake system, whether or not individually pre-assembled, with,-
		(a) none of the above components, parts or sub- assemblies inter-connected with each other and not mounted on a chassis	15%	-	-
		(b) any of the above components, parts or sub- assemblies inter-connected with each other but not mounted on a chassis	25%	-	-
		(2) in a form other than (1) above	50%	-	-
		Explanation. – For the removal of doubts, the exemption contained in the items (1)(a) and (1)(b) of this entry shall be available, even if one or more of the components, parts or sub- assemblies required for assembling a complete vehicle are not imported in the kit, provided that the kit as presented, is classifiable under the heading 8711 of the Customs Tariff Act, 1975 as per the general rules of interpretation.
		Electrically operated motor cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars, and side cars, if imported,
		(1) As a knocked down kit containing all the necessary components, parts or sub- assemblies, for assembling a complete vehicle, with,-
		(a) disassembled Battery Pack, Motor, Motor Controller, Charger, Power Control Unit, Energy Monitor Contractor, Brake system, Electric Compressor not mounted on chassis;	15% 10%	-	-
		(b) pre-assembled Battery Pack, Motor, Motor Controller, Charger, Power Control Unit, Energy Monitor Contractor, Brake System, Electric compressor not mounted on a chassis or a body assembly	25% 15%	-	-
		(2) in a form other than (1) above [02/01.02.2022 – SNo. 531A substituted] [01/02.02.2020 – In SNo. 531A(1), duty raised to 15% from 10%; 25% from 15% (w.e.f. 01.04.2020); 03/29.01.2019 – SNo. 531A inserted]	50%	-	-
532.	8714 91 00, 8714 92, 8714 93, 8714 94 00, 8714 95, 8714 96 00, 8714 99	All goods other than Bicycle parts and components [02/01.02.2021 – Duty raised to 15% from 10%]	15% 10%	-	-
532A	39, 40, 58, 70, 72 73, 83, 84, 85, 87, 90	Vehicles, automobile parts/components, sub-systems and tyres specified in List 36, when imported by testing agencies specified in List 37, for the purpose of testing and/or certification [02/01.02.2023 – SNo.532A inserted]	Nil	-	113
533.	88	Gliders, or simulators of aeroplanes or simulators of helicopters	Nil	-	-
534.	88 or any other Chapter	Parts of gliders or simulators of aircrafts (excluding rubber tyres and tubes of gliders) [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2021 – Condition 9 inserted]	Nil	-	9 and 74
535.	88 or any Other Chapter	Raw materials – (a) for manufacture of aircraft falling under heading 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder); (b) for manufacture of parts of aircraft at (a) [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	Nil	-	9
535A	Any Chapter	Components or parts, including engines, of aircraft of heading 8802– (a) for manufacture of aircraft falling under heading 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder); (b) for manufacture of parts of aircraft at (a), imported by Public Sector Units under the Ministry of Defence [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated] [02/01.02.2021 – SNo. 535A inserted]	Nil	-	9 and 109
536.	88 or any other Chapter	Parts, testing equipment, tools and tool-kits for maintenance, repair, and overhauling of (i) aircraft falling under heading 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder); (ii) components or parts, including engine, of aircrafts of heading 8802 by the units engaged in such activities. [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	Nil	-	75
537.	8802 (except 8802 60 00)	All goods [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	Nil	76
538.	8807 8803	Components or parts, including engines, of aircraft of heading 8802 [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	Nil	-	77
539.	88 or any other Chapter	(a) Satellites and payloads; (b) Ground equipment brought for testing of (a) The following goods, namely:- (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 [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [05/25.01.2018 – SNo. 539 amended]	Nil	Nil	78
539A	88 or any other Chapter	Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [01/02.02.2020 – Condition changed to 107 from 78; 05/25.01.2018 – SNo. 539A inserted]	5	5	107 78
540.	8802 (except 8802 60 00)	All goods [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	79
541.	8802	Helicopters [02/01.02.2022 – SNo. 541 omitted w.e.f. 1 May 2022]	2.5%	-	-
542.	8802 (except 8802 60 00)	All goods [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	80
543.	8802 (except 8802 60 00)	All goods [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	2.5%	-	81
543A	8802 20 00, 8802 30 00, 8802 40 00	All goods other than those covered under S. Nos. 537, 540, 542 and 543 [02/01.02.2023 – SNo.543A inserted]	2.5%	-	-
544.	Any Chapter	Parts (other than rubber tubes), of aircraft of heading 8802 [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	26
544A	Any Chapter	Components or parts which are prescribed in any of the following manuals:-	-	5%	-
		i. Aircraft Maintenance Manual (AMM);
		ii. Component Maintenance Manual (CMM);
		iii. Illustrated Parts Catalogue (IPCL);
		iv. Structural Repair Manual (SRM); or
		v. Standard Procedure Manual (SPM) of the OEMs,
		when imported into India for servicing, repair, maintenance or overhauling, subject to fulfilling respective conditions, the condition number of which is mentioned in the corresponding entry in column (6) against the serial number 536, 538 or 544.
		[28/12.07.2024 – SNo. 544A inserted]
545.	8802 (except 8802 60 00) or 8806 Any Chapter	All goods except Unmanned Aircraft used as Television camera, digital camera or video camera recorder Parts (other than rubber tyres and tubes), of aircraft of heading 8802 [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	2.5%	-	-
546.	Any Chapter	Parts (other than rubber tubes), of aircraft of heading 8802 [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	27
547.	8807 10 00, 8807 20 00, 8807 30 00 8803 10 00, 8803 20 00, 8803 30 00	All goods [02/01.02.2022 – SNo. 547 omitted w.e.f. 1 May 2022] [55/29.12.2021 - HS2022 Changes w.e.f. 1 Jan 2022 incorporated]	2.5%	-	-
547A	88 or any other chapter	Aircrafts, aircraft engines and other aircraft parts imported into India under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017 [65/08.07.2017 – SNo. 547A inserted]	-	Nil	102
548.	89	Barges or pontoons imported along with ships for the more speedy unloading of imported goods and loading of export goods [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	82
549.	89 or any other Chapter	Capital goods and spares thereof, raw materials, parts, material handling equipment and consumables, for repairs of ocean-going vessels by a ship repair unit. Explanation: For the purpose of this entry, “Ocean going vessels” includes- (a) liners; cargo-vessel of various kinds including refrigerator vessels for the transport of meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the like); tankers (petrol, wine or the like); yachts and other sailing vessels; cable ships; icebreakers; floating factories of all kinds (for processing whales, preserving fish or the like) whale catchers; trawlers and other fishing vessels; life boats, scientific research vessels; weather ships; vessels for the transportation or mooring of buoys; pilot-boats; hopper barges for the disposal of dredged material or the like; (b) war ships of all kinds including submarines; (c) tugs, dredgers, fire-floats and salvage ships; and (d) oil rigs, drilling ships and jack-up rigs. Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. [30/23.07.2024 – SNo. 549 - Proviso inserted, Exemption valid till 31 March 2029] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	9
550.	89 or any Chapter	Spare parts and consumables for repairs of ocean going vessels registered in India. Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. [30/23.07.2024 – SNo. 550 - Proviso inserted, Exemption valid till 31March 2029] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	83
551.	8901	All goods (excluding vessels and other floating structures as are imported for breaking up) [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	84
551A	8901	Foreign Going Vessel converted for a coastal run: Provided that such vessel re-converts to a foreign going vessel within six months from the date of such conversion. Explanation.-For the purpose of this entry, (i) “Foreign going vessel” shall have the same meaning as assigned to it under clause (21) of Section 2 of the Customs Act 1962. (ii) “Conversion to coastal Vessel” shall include the vessel granted necessary license under the Merchant Shipping Act,1958. [60/19.10.2023 – SNo. 551A inserted]	-	Nil	-
552.	8902 00 10	Trawlers and other fishing vessels [02/01.02.2022 – SNo. 552 omitted w.e.f. 1 May 2022]	Nil	-	-
553.	8902, 8904 00 00 or 8905 90	All goods (excluding vessels and other floating structures as are imported for breaking up) [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	84
554.	89051000	All goods [02/01.02.2022 – SNo. 554 omitted w.e.f. 1 May 2022]	Nil	-	-
555.	8906	All goods (excluding vessels and other floating structures as are imported for breaking up) [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	84
555A	8908 00 00	All goods Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025. [13/29.02.2023 – SNo. 555A inserted]	Nil	-	-
556.	890710 00	All goods [02/01.02.2022 – SNo. 556 omitted w.e.f. 1 May 2022]	Nil	-	-
557.	89080000	All goods [02/01.02.2022 – SNo. 557 omitted w.e.f. 1 May 2022]	2.5%	-	-
557A	89	Rigs and ancillary items imported for oil or gas exploration and production under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017 taken on lease by the importer for use after import. [77/13.10.2017 – SNo. 557A inserted; 34/30.09.2019 – SNo. 557A amended - against S. No. 557A, in column (3), for the words “taken on lease by the importer for use after import”, the words, figures and brackets, “under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017”, are substituted]	-	Nil	102
557B	Any Chapter	All goods, vessels, ships [other than motor vehicles] imported under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017 under lease, by the importer for use after import [85/14.11.2017 – SNo. 557B inserted; 34/30.09.2019 - against S. No. 557B, in column (3), for the words “under lease, by the importer for use after import”, the words, figures and brackets, “under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017”, are substituted]	-	Nil	102
557C	89	Ships/ Vessels for providing cable laying or repairing services in Indian Customs waters [34/30.09.2019 – SNo. 557C inserted]	-	Nil	105
558.	Any Chapter	Raw materials and parts, for use in the manufacture of goods falling under heading 8901, 8902, 8904, 8905( except sub-heading 890520) or 8906, in accordance with the provisions of section 65 of the Customs Act, 1962(52of 1962). Explanation: Nothing contained in this exemption shall have effect on or after 24^th day of November, 2015	Nil	-	85
559.	Any Chapter	(A) Raw materials, components, consumables or parts, for use in the manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) (B) spare parts used in relation to the manufacture of goods falling under tariff item 8906 10 00 (C) technical documentation in printed or digital form required in the manufacture of goods falling under tariff item 8906 10 00 Explanation.- For the purposes of this entry, it is clarified that in the case of raw materials and parts already imported under S.No. 558 above and lying unutilized,- (i) the unit will furnish a separate bond to the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction under the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022, giving details of such goods and also undertake to utilize the same for manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906; and (ii) in the event of failure to use such goods for the specified purpose, the unit shall pay on demand, an amount equal to the duty payable on such goods but for the exemption under this notification: Provided that nothing contained in this entry shall have effect after the 31st March, 2025. [30/23.07.2024 – SNo. 559 Substituted] [02/01.02.2023 – Proviso inserted – Exemption valid till 31^st March 2025] [02/01.02.2021 – Explanation (i) amended]	Nil	-	9
560.	Any Chapter	Parts, for repairs of dredgers	Nil	-	-
561.	90	Coronary stents and coronary stent systems for use with cardiac catheters	Nil	-	-
562.	90	Endovascular stents	Nil	-	-
563.	9018 32 30, 9018 50 20, 9018 90 21, 9018 90 24, 9018 90 43, 9018 90 95, 9018 90 96, 9018 90 97, 9018 90 98, 9019 10 20, 9022 90 10 or 9022 90 30	Goods required for medical, surgical, dental or veterinary use, other than goods mentioned against serial numbers 564A, 564B or 564C. Explanation.- For the purposes of this entry, the term ‘Goods” refers to medical instruments or appliances required for medical, surgical, dental or veterinary use only and do not refer to parts and spares thereof. [21/31.03.2021 – SNo. 563 amended – The “underlined” words inserted]	5%	-	-
563.	9019 10 20, 9022 90 10 or 9022 90 30	Goods required for medical, surgical, dental or veterinary use. Explanation.- For the purposes of this entry, the term ‘Goods” refers to medical instruments or appliances required for medical, surgical, dental or veterinary use only and do not refer to parts and spares thereof. [02/01.02.2022 – SNo. 563 substituted w.e.f. 1 May 2022]	5%	-	-
563A	9018, 9019, 9020, 9021 or 9022 (except 9018 32 30, 9018 50 20, 9018 90 21, 9018 90 24,9018 90 43, 9018 90 95, 9018 90 96, 9018 90 97, 9018 90 98, 9019 10 20, 9022 9010 or 9022 90 30) – valid till 1 May 2022	All goods, other than goods mentioned against serial numbers 564A, 564B or 564C – valid till 1 April 2022	7.5%	-	-
	9018 90 99 or 9022 (except 9022 90 10 or 9022 90 30)	w.e.f. 1 May 2022 All goods, other than the following, - (i) X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90); (ii) The following goods for use in manufacture of goods mentioned at (i) above, namely: - (a) Static User Interface (9018 90 99); (b) X-Ray Diagnostic Table (9022 90 40); (c) Vertical Bucky (9022 90 90); (d) X-Ray Tube Suspension (9022 90 90); (e) High Frequency X-Ray Generator (>25KHz) <500 mA) (9022 14 10); (f) X-Ray Grid (9022 90 90); (g) Multi Leaf Collimator/ Iris (9022 29 00 or 9022 90 90). w.e.f. 1 April 2023 (h) Flat Panel Detector, including Scintillators (9022 90 90); (i) X-ray Tube (9022 30 00) [16/12.03.2024 – SNo. 563A (ii)(e) amended – The words “<500 mA” deleted] [17/29.03.2023 – SNo. 563A (h) and (i) inserted w.e.f. 1 April 2023] [02/01.02.2022 – SNo. 563A substituted] [21/31.03.2021 – SNo. 563A amended – The “underlined” words inserted] [06/02.02.2018- SNo. 563A inserted]	7.5%	-	-
563B	9022 14 10	High Frequency X-Ray Generator (>25KHz, >=500mA) for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90)	10%	-	9
563C	9022 90 90	The following goods for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90), namely: - (i) Vertical Bucky; (ii) X-Ray Tube Suspension; (iii) X-Ray Grid;	10%	-	9
563D	9022 29 00 or 9022 90 90	Multi Leaf Collimator/ Iris for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90) [16/12.03.2024 – SNos. 563B, 563C and 563D inserted]	10%	-	9
563E	9022 30 00	X-ray tubes for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90) [Condition No. 120: Valid from 24th July, 2024 to 31st March, 2025]	5%	-	9 and 120
		[Condition No. 121: Valid from 1st April, 2025 to 31st March, 2026]	7.5%	-	9 and 121
		[Condition No. 122: Valid from 1st April, 2026 onwards]	10%	-	9 and 122
563F	9022 90 90	Flat Panel Detector, including Scintillators, for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90) [Condition No. 120.: Valid from 24th July, 2024 to 31st March, 2025]	5%	-	9 and 120
		[Condition No. 121: Valid from 1st April, 2025 to 31st March, 2026]	7.5%	-	9 and 121
		[Condition No. 122: Valid from 1st April, 2026 onwards] [30/23.07.2024 – SNos. 563E and 563F inserted]	10%	-	9 and 122
564.	90 or any other Chapter	Raw materials, parts or accessories for use in manufacture of goods falling under headings 9018, 9019, 9020, 9021 or 9022, other than goods mentioned against serial numbers 564A, 564B or 564C. – valid till 1 April 2022 w.e.f. 1 April 2022 Raw materials, parts or accessories for use in manufacture of goods falling under headings 9018, 9019, 9020, 9021, or 9022, other than the following goods for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90), namely:- (a) Static User Interface (9018 90 99); (b) X-Ray Diagnostic Table (9022 90 40); (c) Vertical Bucky (9022 90 90); (d) X-Ray Tube Suspension (9022 90 90); (e) High Frequency X-Ray Generator (>25KHz) <500 mA) (9022 14 10); (f) X-Ray Grid (9022 90 90); (g) Multi Leaf Collimator/ Iris (9022 29 00 or 9022 90 90). w.e.f. 1 April 2023 (h) Medical Grade Monitor (8528 59 00); (i) Flat Panel Detector, including Scintillators (9022 90 90); (j) X-ray Tube (9022 30 00) [16/12.03.2024 – SNo. 564(e) amended – The words “<500 mA” deleted] [17/29.03.2023 – SNo. 564 (h), (i) and (j) inserted w.e.f. 1 April 2023] [02/01.02.2022 – SNo. 564 substituted w.e.f. 1 April 2022] [21/31.03.2021 – SNo. 564 amended – The “underlined” words inserted].	2.5%	-	9
564A	9018	Static User Interface for use in manufacture of X-Ray machines (heading 9022) [02/01.02.2022 – SNo. 564A omitted w.e.f. 1 April 2022]	5%	-	9
564B	9022	The following goods for use in manufacture of X-Ray machines (heading 9022), namely:- (i) X-Ray Diagnostic Table; (ii) Vertical Bucky; (iii) X-Ray Tube Suspension; High Frequency X-Ray Generator (>25KHz, <500 mA) [02/01.02.2022 – SNo. 564B omitted w.e.f. 1 April 2022]	10%	-	9
564C	9022	The following goods for use in manufacture of X-Ray machines (heading 9022), namely:- (i) X-Ray Grid; (ii) Multi Leaf Collimator/Iris [02/01.02.2022 – SNo. 564C omitted w.e.f. 1 April 2022] [21/31.03.2021 – Snos. 564A, 564B and 564C Inserted]	5%	-	9
565.	90 or any other Chapter	The following goods for use in the manufacture of Flexible Medical Video Endoscope (heading 9018), namely :- (i) CCD/CMOS Camera Sensor; (ii) Main printed circuit board of CCD/CMOS Camera Sensor; (iii) Objective Lens for CCD/CMOS Camera Sensor; (iv) Light Guide/Image Guide optical fiber bundle; (v) Ultrasound Transducer; (vi) Main printed circuit board of Ultrasound Transducer. [30/23.07.2024 - S. No. 565 and the entries relating thereto shall be omitted with effect from the 1st day of October, 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	2.5%	-	9
566.	Any Chapter	Polypropylene, Stainless steel Strip and Stainless steel capillary tube required for manufacture of syringes, needles, catheters and cannulae [30/23.07.2024 - S. No. 566 and the entries relating thereto shall be omitted with effect from the 1st day of October, 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	2.5%	-	9
567.	Any Chapter	Stainless steel tube and wire, cobalt chromium tube, Hayness alloy-25 and polypropylene mesh required for manufacture of Coronary stents / coronary stent system and artificial heart valve [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	9
568.	Any Chapter	Parts and components required for manufacture of Blood Pressure Monitors and blood glucose monitoring system (Glucometers) [30/23.07.2024 - S. No. 568 and the entries relating thereto shall be omitted with effect from the 1st day of October, 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	2.5%	-	9
569.	Any Chapter	The following goods, namely:- (a) Ostomy products (Appliances) for managing Colostomy, Illcostomy, Ureterostomy, Illeal Conduit Urostomy Stoma cases such as bags, belts, adhesives seals or discs or rolls, adhesive remover, bag closing clamps, karaya seals paste or powder, irrigation sets, plastic or rubber faceplates, flanges, male or female urinary incontinency sets, skin gels, in parts or sets;	5%	-	-
		(b) Accessories of the medical equipment at (a);	5%	-	-
		I Parts required for the manufacture of the medical equipment at (a) [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	9
570.	90 or any other Chapter	Medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	86
571.	90 or any Chapter	Artificial Heart (left ventricular assist device)	Nil	-	-
572.	90 or any Chapter	Patent ductus arteriosus/ Atrial septal defect occlusion device	5%	-	-
573.	90 or any other Chapter	(a) The following goods for physically disabled persons, namely: (i) Crutches; (ii) Wheel chairs (iii) Walking frames; (iv) Tricycles; (v) Braillers; (vi) Artificial limbs	Nil	-	-
		(b) Parts of goods at (a)	Nil	-	-
574.	90 or any other Chapter	Parts for the manufacture of hearing aids including deaf aids	Nil	-	-
575.	90 or any other Chapter	Hospital Equipment (equipment, apparatus and appliances, including spare parts and accessories thereof, but excluding consumable items) for use in specified hospitals [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	87
576.	90 or any other Chapter	Blood Glucose Monitoring System(Glucometer) and test strips	5%	-	-
577.	90 or any other Chapter	Lifesaving medical equipment including accessories or spare parts or both of such equipment for personal use Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. [30/23.07.2024 – SNo. 577 Proviso inserted, Exemption valid till 31^stMarch 2029] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	88
578.	90 or any other Chapter	Assistive devices, rehabilitation aids and other goods for disabled, specified in List 30	Nil	-	-
578A	Any Chapter	Raw Materials, parts or accessories for the manufacture of Cochlear Implants [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [06/02.02.2018- Sl. No. 578A inserted]	Nil	-	9
579.	90 or any other Chapter	Survey (DGPS) instruments, 3D modeling software for ore body simulation cum mine planning and exploration (geophysics and geochemistry) equipment required for surveying and prospecting of minerals [30/23.07.2024 - S. No. 579 and the entries relating thereto shall be omitted with effect from the 1st day of October, 2024] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	2.5%	-	89
580.	9022	X-Ray Baggage Inspection Systems and parts thereof [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	90
581.	90 or any other Chapter	Portable X-ray machine / system [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	91
581A	9028 30	All goods other than Smart Meter [92/14.12.2017 – SNo. 581A inserted]	10%	-	-
581B	9031 80 00	All goods other than those suitable for use in – (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711 [21/31.03.2021 – SNo. 581B amended] [02/01.02.2021 – SNo. 581B inserted]	7.5%	-	-
582.	91 or 9804 90 00	Braille watches and braille one-day alarm clocks	Nil	-	-
583.	91	Parts and cases of braille watches, for the manufacture of Braille watches [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	-	9
584.	9108, 9110 or 9114 30 10	Watch dials and watch movements [02/01.02.2022 – SNo. 584 omitted w.e.f. 1 May 2022]	5%	-	-
585.	93	Air rifles or air pistols of 0.177 calibre	Nil	-	-
586.	93	Air pellets of air rifles or air pistols, of 0.177 calibre	Nil	-	-
586A	9405	All goods other than LED lamps [92/14.12.2017 – SNo. 586A inserted; 06/02.02.2018- SNo. 586A omitted]	10%	-	-
587.	9405 00 00 9405 50 40	Solar lanterns or solar lamps [55/29.12.2021 – HS2022 Changes w.e.f. 1 Jan 2022 incorporated] [02/01.02.2021 – Duty raised to 15% from 5%]	15% 5%	-	-
588.	95 or any other Chapter	(a) Synthetic tracks and artificial surfaces of heading 9506; (b) Equipment required for installation of (a) [02/01.02.2022 – SNo. 588 omitted]	Nil	-	92
589.	95 or any Chapter	The following goods for laying synthetic tracks and artificial surfaces of heading 9506, 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 [02/01.02.2022 – SNo. 589 omitted]	Nil	-	93
590.	95	Requisites for games and sports - [02/01.02.2022 – SNo. 590 omitted]	Nil	-	94
591.	9503 w.e.f 1 May 2022 9503 00 91	Parts of electronic toys for the manufacture of electronic toys namely, parts of electric trains, including tracks, signals and other accessories therefor [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [02/01.02.2022 – HS code substituted w.e.f. 1 May 2022 and duty raised to 25% w.e.f 2Feb 2022] [02/01.02.2021 – Duty raised to 15% from 5%]	25% 15% 5%	-	9
592.	9503	Parts of electronic toys for the 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 [02/01.02.2021 – SNo. 592 omitted]	5%	-	9
593.	9504	Parts of video games for the manufacture of video games [30/23.07.2024 – Exemption valid till 31 March, 2026] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	5%	-	9
594.	9506	(i) Snow-skis and other snow-ski Equipment (ii) Water-skis, surf-boards, sailboards and other water-sport equipment Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2023.- Lapsed [02/01.02.2022 – Proviso inserted]	Nil	-	-
594A	9506 91	All goods [02/01.02.2022 – SNo. 594A omitted w.e.f. 1 May 2022] [06/02.02.2018- SNo 594A inserted]	10%	-	-
595.	9608	Parts of writing instruments	5%	-	-
596.	Any Chapter	Postage stamps, unused	Nil	-	-
597.	9801	Goods required for- (i) coal mining projects;	Nil	-	111
		(ii) iron ore pellet plants/projects and iron ore beneficiation plants/projects	2.5	-	111
		(iii) power generation projects including gas turbine power projects (excluding captive power plants set up by projects engaged in activities other than in power generation)	5%	-	111
		(iv) barge mounted power plants;	5%	-	111
		(v) power transmission, sub-transmission or distribution projects; Provided that items (ii) and (iv) shall cease to have effect after 30th September, 2023. Provided further that items (i), (iii) and (v) shall cease to have effect after 30th September 2025. Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2023 [54/14.09.2023 – SNo. 597 amended - Exemption Extended by Two More Years to 30 Sept. 2025 from 30 Sept. 2023 General Project Imports Extended by Two More Years · Project Imports 9801 Benefit to Lapse on 1 Oct 2023 1. Iron Ore Pellet Plants/Projects and Iron Ore Beneficiation plants/projects (2.5%) 2. Barge Mounted Power Plants (5%) · Exemption Extended by Two More Years to 30 Sept. 2025 from 30 Sept. 2023 1. General Entry for all goods of Project Imports 2. Coal Mining Projects 3. Power Generation and Power Transmission Projects 4. Project for LNG Re-gasification Plant 5. Aerial passenger Ropeway Project 6. Nuclear Power Project 7. Water Supply Projects] [02/01.02.2022 – Condition 111 and proviso inserted]	5%	-	111
598.	9801	Goods required for setting up of any Mega Power Project specified in List 31, so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power before the 19^th day of July, 2012, that is to say, (a) a thermal power plant of a capacity of 700MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (b) a thermal power plant of a capacity of 1000MW or more, located in States other than those specified in (a); or I a hydel power plant of a capacity of 350MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (d) a hydel power plant of a capacity of 500MW or more, located in States other than those specified in clause I Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2025 2023. [54/14.09.2023 – SNo. 598 amended - Exemption Extended by Two More Years to 30 Sept. 2025 from 30 Sept. 2023 [02/01.02.2022 – Proviso inserted]	Nil	-	95 and 111
599.	9801	Goods required for the expansion of Mega Power projects, namely, Vindhyachal STPP Stage –V (Expansion Unit)- 500 MW (NTPC Ltd.) and UNOSUGEN CCPP, Gujarat (An expansion unit of Sugen CCPP of 1147.5 MW)- 382.5(1) (M/s. Torrent Power Ltd.), so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power before the 19^th day of July, 2012. Explanation.- For the purposes of this entry, Mega Power Project means a project as defined in S. No 507 Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2023. - Lapsed [02/01.02.2022 – Proviso inserted]	2.5%	-	95 and 111
600.	9801	Goods required for-
		(a) Project for LNG Re-gasification Plant	5%	-	111
		(b) Aerial passenger ropeway project Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2025 2023 [02/01.02.2022 – Condition 111 and proviso inserted]	5%	-	111
601.	9801	All goods Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2025 2023. [02/01.02.2022 – Condition 111 and proviso inserted]	5%	-	111
602.	9801	Goods required for setting up of any Nuclear Power Project specified in List 32, having a capacity of 440 MW or more, as certified by an officer not below the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2025 2023. [02/01.02.2022 – Condition 111 and proviso inserted]	Nil	-	96 and 111
603.	9801	Water Supply Projects Explanation. – Water supply projects notified under the heading 9801 against item numbers 26 and 26A of notification No. 42/96 Customs, dated the 23^rdJuly, 1996 [G.S.R. 294 I, dated the 23^rd July, 1996]. Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2025 2023. [54/14.09.2023 – SNos. 600-603 amended - Exemption Extended by Two More Years to 30 Sept. 2025 from 30 Sept. 2023 [02/01.02.2022 – Condition 111 and proviso inserted] [01/02.02.2020 – Item description substituted]	Nil	-	111
604.	9801	Liquefied natural gas (LNG) facility project of M/s Ratnagiri Gas and Power Private Limited for their power project at Dabhol. Explanation.- For the purpose of this exemption, Liquefied natural gas (LNG) facility project includes goods for any or all series of operations starting with unloading of LNG from specialized vessels, their subsequent transfer to LNG storage tanks and finishing with re-gasification of the LNG before feeding the natural gas to the Ratnagiri Gas and Power Private Limited for the purpose of generating power at their power project at Dabhol Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2023. - Lapsed [02/01.02.2022 – Condition 111 and proviso inserted]	Nil	-	97 and 111
605.	9801	All items of equipment for National Automotive Testing and Research and Development Infrastructure Project (NATRIP) Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2023. - Lapsed [02/01.02.2022 – Condition 111 and proviso inserted]	Nil	-	98 and 111
606.	9801	Goods required for installation of mechanized handling systems and pallet racking systems in ‘mandis’ and warehouses for food grains, sugar and horticultural produce Provided that nothing contained in this S. No. shall have effect after the 30^th September, 2023. - Lapsed [02/01.02.2022 – Condition 111 and proviso inserted]	5%	-	111
606A.	9802 00 00	All goods (excluding undenatured ethyl alcohol of any alcoholic strength) for use in:- (i) laboratory; or (ii) Research and Development purposes. [41/31.07.2024 – SNo. 606A inserted]	10%	-	123”;
607.	9804	The following goods, imported for personal use, namely:-
		(a) the life saving drugs or medicines (including diagnostic test kits) specified in List 4;	Nil	-	-
		(b) other life saving drugs or medicines	Nil	-	16
		(c) life saving medicines for treatment of Spinal Muscular Atrophy or Duchenne Muscular Dystrophy, namely- (i) Zolgensma (OnasemnogeneAbeparv ovec) (ii) Viltepso (Viltolarsen) (iii) any other medicine for treatment of the said diseases	Nil	Nil	16
		(d) Medicine Dinutuximab (Quarziba), used in the treatment of Cancer	Nil	Nil	16
		Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. [30/23.07.2024 – SNo. 607 - Proviso inserted, Exemption valid till 31^stMarch 2029] [06/29.01.2024 – Exemption valid till 30^th September 2024] [46/26.07.2023 – Clause (d) inserted [02/01.02.2023 – Exemption valid till 31^st March 2024] [46/30.09.2021- SNo. 607 Amended]
607A	9804	Lifesaving drugs/medicines for personal use, supplied free of cost by overseas supplier Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. [30/23.07.2024 – SNo. 607A Proviso inserted, Exemption valid till 31^stMarch 2029] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [85/14.11.2017 – SNo. 607A inserted]	Nil	Nil	104
607B	9804	Drugs, Medicines or Food for Special Medical Purposes (FSMP) used for treatment of rare diseases specified in List 38. [46/26.07.2023 – IGST exempted] [17/29.03.2023 – SNo. 607B inserted]	Nil	Nil	115
608.	9804	All Goods intended for personal use, and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) but excluding articles falling under heading 9803.	10%	-	-
608A	9804	Bonafide gifts imported by post or air upto CIF value limit of 5000 rupees and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) [77/13.10.2017 – SNo. 608A inserted- Gifts upto Rs. 5000 Free of Duty by Post or Air]	Nil	Nil	-
609.	Any Chapter	Used bonafide personal and household effects belonging to a deceased person Provided that nothing contained in this S. No. shall have effect after the 31^st March, 2028. [02/01.02.2023 – Proviso inserted – Exemption valid till 31^st March 2028]	Nil	Nil	99
610.	Any Chapter	Goods imported through postal parcels, packets and letters, the duty payable on CIF value of which is not more than one thousand rupees per consignment [Amended by Corrigendum dated 1 July 2017]	Nil	Nil	-
611.	Any Chapter	Archaeological specimens, photographs, plaster casts or antiquities, intended for exhibition for public benefit in a museum managed by the Archaeological Survey of India or by a State Government Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. [30/23.07.2024 –Proviso inserted, Exemption valid till 31^stMarch 2029] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024]	Nil	Nil	100
612.	Any Chapter	The following goods, namely:- (a) Nylon gut (b) PU or nylon grip sheets for hockey sticks (c) Butyl bladders for inflatable balls (d) Willow clefts, willow, ashwood or beechwood (e) Cork bottoms (f) PVC/Synthetic Rubber bladder for inflatable balls (g) Manau cane (h) Table tennis rubber (i) Table tennis bat handles (j) Table tennis blade (k) TPU/PU leather cloth or TPU/PU laminated with cotton, for inflatable balls (l) Extra tec (cricket bat facing tape); (m) Resin hardener TTP-33S and release paper for composite hockey sticks; (n) Table tennis glue; (o) Evazote foam for protective equipments e.g. leg guards, thigh guards; (p) plywood for carrom board (q) PVC leather cloth for inflatable balls or sports gloves (r) Latex foam for shin guard or goal keeper gloves or other sports gloves (s) PEVA/EVA foil for shin guard or sports gloves (t) Stitching thread for inflatable balls or sports gloves (u) Printing ink for inflatable balls or sports gloves (v) Pine wood (w) Foam/ EVA foam Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029. [30/23.07.2024 – Proviso inserted, Exemption valid till 31^stMarch 2029] [06/29.01.2024 – Exemption valid till 30^th September 2024] [02/01.02.2023 – Exemption valid till 31^st March 2024] [01/02.02.2020 – SNo. 612(d), the word “willow” inserted; 25/06.07.2019 – SNo. 612, Item(v) and (w) inserted]	Nil	-	101
613.	Any Chapter	Equipment or buoys required for Research Moored Array for African Asian Australian Monsoon Analysis and Prediction (RAMA) programme: Provided that nothing contained in this S. No. shall have effect after the 31st July, 2026. [28/12.07.2024 – SNo. 613 inserted]	-	Nil	118

Provided further that nothing contained in entries against serial numbers 14, 21B, 21C, 21D, 21E, 24A, 24B, 26A, 32A,177, 177A, 177B, 249A, 250A, 371A, 371B, 376A, 377A and 377AA of the said Table, shall apply to goods originating in the United States of America.

[53/05.09.2023 – First Proviso amended]

[Corrigendum dated 05.02.2021 - Second proviso amended – SNo. 377AA included
34/17.09.2020 – Second proviso amended – SNo. 21E included;

[17/15.06.2019 – Second Proviso amended;

[49/20.06.2018 – The Second proviso inserted - , the proviso shall be inserted with effect from the 4^th day of August, 2018]

Provided further that nothing contained in the entries against serial numbers 17, 80A, 90, 104, 133, 139, 150, 155, 164, 165, 172, 183, 184, 188, 191, 204, 212A, 213, 238, 253, 254, 255, 257, 257A, 257B, 257C, 258, 259, 260, 261, 265, 269, 271, 276, 277A, 279, 280, 290, 292, 293A, 296A, 326, 329, 333, 334, 339, 345A, 353, 364A, 378, 379, 380, 381, 387, 392, 404, 415, 415A, 416, 417, 418, 419, 420, 421, 422, 423, 426, 428, 429, 435, 441, 442, 446, 451, 462, 463, 464, 464A, 467, 468, 471, 472, 475, 476, 477, 478, 480, 482, 489B, 495, 497, 504, 509, 510, 511, 512, 512A, 515A, 516, 517, 519, 523A, 527, 534, 535, 535A, 536, 537, 538, 539, 539A, 540, 542, 543, 544, 546, 548, 549, 550, 551, 553, 555, 565, 566, 567, 568, 569, 570, 575, 577, 578A, 579, 580, 581, 583, 591 and 593 607, 607A, 611 and 612 shall have effect after 31^st March 2026 30^th September 2024 31st March, 2024.

[30/23.07.2024 – Second Proviso Substituted, Validity Extended till 31^st March 2026]

[06/29.01.2024 – Exemption valid till 30^th September 2024]

[02/01.02.2023 – The Second proviso inserted]

Provided that nothing contained in this notification shall apply to –

(a) the goods specified against S. Nos. 368 of the said Table on or after the 1^st day of April, 2022

(a) the goods specified against serial number 8 of the said Table upto and inclusive of 31^st day of December 2017

(b) the goods specified against serial number 44 of the said Table on or after the first day of October 2017

(c) the goods specified against serial no. 88 of the said Table on or after the 1st day of July , 2017.

(d) the goods specified against serial numbers 515A and 515B of the said Table after the 30th day of September, 2020.

[Clause (d) inserted by Ntfn 30/17.09.2019; Clause (d) omitted by 35/30.09.2020]

(e) the goods specified against serial numbers 21E and 21F of the said Table:- after the 31^st day of August, 2020.

(i) during the period 1st September, 2020 to 17th September, 2020”;

(ii) after the 31st day of December October, 2020

[02/01.02.2022 – Clause (a) omitted]

[02/01.02.2021 - Clause (a) substituted; Clause (b), (c) and (e) omitted]

[Clause (e) inserted by 26/02.06.2020; Clause (e) substituted by 34/17.09.2020; 39/28.10.2020]

Provided also that the,-

(a) entries against serial number 14A, and

(b) the second proviso,

shall come into effect from the 16^th day of June 2019 16^th May 2019 2^nd day of May, 2019 1^st day of April, 2019 2^nd day of March, 2019 31^st day of January 2019 17^th day of December 2018 2^nd day of November 2018 18th day of September, 2018.

[17/15.06.2019 – Third Proviso Omitted;

15/14.05.2019 -India Postpones Retaliatory Tariff on US Imports by Another 30 Days to 16 June 2019 ;
14/01.05.2019 -India Postpones Retaliatory Tariff on US Imports by Another14 Days to 16 May 2019;

11/2019-Customs dated 29.03.2019 - Retaliatory Tariff on US Imports Extended till 2^nd May 2019;
56/2018-Customs dated 03.08.2018 – The third Proviso inserted; 62/17.09.2018 - Implementation of Retaliatory Duties against US Delayed till 2^nd November 2018;

77/2018-Customs dated 1 November 2018- India Blinks a Third Time to Postpone Retaliatory Tariff on US Imports by 45 Days to 17 Dec 2018; 80/15.12.2018; 03/29.01.2019]

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

(II) For the removal of doubts,-

(a) “-” appearing in column (4) means basic customs duty leviable on the goods as per the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) read with any other notifications issued under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), for the time being in force.

(b) “-” appearing in column (5) means Integrated Goods and Services Tax leviable on the goods as per the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with any other notifications issued under the said Act, for the time being in force.

(III) Consequent to the amendments made with effect from 2nd February, 2021 in the entries against S. Nos. 292, 430, 431 and 559, the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 shall complete pending action, if any, in respect of imports made earlier therein.

(IV) Under the provisions of sub-section (4A) of section 25 of the Customs Act, 1962, it is hereby specified that the conditional exemptions granted under the S. Nos. of the Table to the notification, as are specified in column (2) of the Table below, for which the period of validity is not specified otherwise, shall unless varied or rescinded, be valid upto the date mentioned in the corresponding entry in column (3) of the said Table below.

[02/01.02.2023 – Explanation IV and Table 2 omitted]

[02/01.02.2022 – Explanation IV inserted]

[02/01.02.2021 – Explanation III inserted]

Condition No. Condition

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.

[01/02.02.2020 - Condition No. 1 Omitted]

2. If the importer furnishes an undertaking to the Deputy C ommissioner of Customs or the Assistant Commissioner of Customs, as the case may be; that the human embryo shall not be used for commercial purpose.

[02/01.02.2023 - Condition No. 2 Omitted]

3. If the importer gives a declaration that such material is for the purposes of sowing or planting only.

4. (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 2I 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 Goods and Services Tax 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.

5. 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 the Agricultural and processed food Products Export Development Authority (APEDA).

6. 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.

Explanation,- For the purposes 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.

7. 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 or license, as the case may be, issued by the Directorate General of Foreign Trade in accordance with the procedure, as may be specified by the Directorate General of Foreign Trade by a Notification or Public Notice, as the case maybe.

[Condition Nos. 4 to 7 omitted by 24/06.02.2018]

8. 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.

[01/02.02.2020 - Condition No. 8 Omitted]

9. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022.

[02/01.02.2023 - Condition No. 9 amended]

[See IGCR Notification in this book for details]

10. If,-

(a) the goods are imported by an exporter of sea-food products for use in processing sea-food products for export and the said exporter is registered with the Marine Products Export Development Authority;

(b) the total value of the goods imported shall not exceed 1% of the FOB value of exports of sea-food products exported during the preceding financial year; and

(c) the importer produces a certificate from the Marine Products Export Development Authority, certifying the value of exports made during the financial year referred to in clause (b) above, and also the value and quantity of goods already imported under this notification during the current financial year.

Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods specified in the said certificate.”;

[23/14.05.2020 - in Condition No. 10(c), the proviso inserted - Validity Period of Existing Export Performance Certificates for the FY2019-20 Extended to 30 Sept 2020]

11. 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. [01/02.02.2020 - Condition No. 11 Omitted]

12. If the importer produces before the Deputy Commissioner of customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company, giving details of composition.

13. If,-

(i) the bunker fuels are imported for use in ships or vessels which are registered under the Merchant Shipping Act, 1958 (44 of 1958) and fly the Indian flag only;

(ii) such ships or vessels carry cargo between two or more Indian ports (including an intermediate foreign port);

(iii) (iv) such ships or vessels carry containerised cargo namely, export-import cargo or empty containers or domestic cargo, between such ports;

(iv) such ships or vessels file an import manifest (IGM) or an export manifest (EGM), as the case may be, in each leg of the voyage

(v) such ships or vessels do not file any cargo related documentation under the Customs Act, 1962 (52 of 1962)with the Customs authorities, other than an import manifest (IGM) or an export manifest (EGM), as the case may be;

(vi) the Master of the vessel or his authorised agent and the importer submit a declaration- cum-undertaking stating the quantity of bunker fuels required under this notification to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, based on a document certifying the consumption rate of fuel issued by any classification society which is a member of the International Association of Classification Societies (IACS) and the distance proposed to be covered by the vessel during its voyage;

(vii) the Master of the vessel or his authorised agent and the importer submit an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, to pay, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the duty leviable on such goods but for the exemption contained therein, along with the applicable interest thereon.

14. 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 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.

[02/01.02.2022 - Condition 14 omitted]

15. The power producer shall produce a certificate from the jurisdictional Development Commissioner in the Department of Commerce, Ministry of Commerce and Industry, that no benefit of customs duty and Goods and Services Tax , as well as fuel-transportation related Goods and Service tax has been availed by the said power producer towards raw materials and consumables used in operation and maintenance of the power plant.

16. If,-

(a) the goods are imported by an individual for personal use;

(b) )it is certified in theForm as applicable andspecified below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case

(1) Form formedicines used for treatment of Spinal Muscular Atrophy/ Duchenne Muscular Dystrophy Atrophy covered under sub-clause(iii) of clause (c) of S. No.607 of the Table.

Certificate No....………. of …...…….. (year) Certified that the medicine………………….(name of the medicine) to be used for the treatment of ……………….............( patient name), is a life saving medicine used specifically for Spinal Muscular Atrophy / Duchenne Muscular Dystrophy Atrophy and exemption from the payment of customs duty and Integrated GST is recommended.

Signature with date of Director General /

Deputy Director General /

Assistant Director General,

Health Services, New Delhi or

Director of Health Services or

District Medical Officer/Civil Surgeon.

or

(2)Form for life saving drugs or medicines, not covered under (1) above, being imported under clause (b) of S. No. 607 of the Table.

Certificate No....………. of …...…….. (year) Certified that the drug / medicine………………….(name of the drug / medicine) to be used for the treatment of ……………….......( patient name), is a life saving drug / medicine for…………………..( disease name) and exemption from the payment of customs duty is recommended.

Signature with date of Director General /

Deputy Director General /

Assistant Director General,

Health Services, New Delhi or

Director of Health Services or

District Medical Officer/Civil Surgeon.

and

(c) the importer produces the said certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of clearance, or gives an undertaking as acceptable to the Deputy Commissioner or the Assistant Commissioner to furnish the said certificate within such period as may be specified by the Deputy Commissioner or the Assistant Commissioner, failing which to pay duty leviable thereon.

[02/01.02.2022 - Strikethrough words deleted]

[46/30.09.2021 - Condition 16 subsituted]

17. 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.

[02/01.02.2022 - Condition 17 omitted]

18. If the importer produces a certificate of the Reference Standard and copies of documents to substantiate that the organization or institution from where the Reference Standard has been imported is approved by the World Health Organisation or International Organisation for Standards.

19. 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.

[02/01.02.2022 - Condition 19 omitted]

20. If, at the time of importation, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from the Licensing Authority to the effect that specified quantity of such drugs and materials are required for being used in a clinical trial for which permission has been granted by the Licensing Authority under the provisions of the Drugs and Cosmetics Rules, 1945.

21. 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% 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.

Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods specified in the said certificate.”;

[23/14.05.2020 - in Condition No. 21(c), the proviso inserted - Validity Period of Existing Export Performance Certificates for the FY2019-20 Extended to 30 Sept 2020]

[02/01.02.2022 - Condition 21 omitted]

22. If , the importer at the time of import,-

(a) furnishes in all cases a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Electronics and Information Technology (MeitY) recommending the grant of the exemption and the said officer certifies that the goods are required for the specified purpose; and

(b) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that,-

(i) he shall use the imported goods for the purpose specified; and

(ii) in case he fails to comply with item (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.

[02/02.02.2021 – Clause (b) of Condition No. 22 omitted]

23. The exemption shall be available subject to the condition that no remittances are made or required to be made by the importer relating to the import of the said goods.

[01/02.02.2020 - Condition No. 23 Omitted]

24. If the importer at the time of importation,-

(a) furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy (MNRE) recommending the grant of this exemption and the said officer certifies that the goods are required for the specified purpose; and

(b) 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.

[02/02.02.2021 – Clause (b) of Condition No. 24 omitted]

25. If, imported for the manufacture of Copper - T contraceptives.

26. If, -

(i) imported for servicing, repair or maintenance of aircraft, which is used for operating scheduled air transport service or the scheduled air cargo service, as the case may be; or

(ii) the parts are brought into India for servicing, repair or maintenance of an aircraft mentioned in clause (ii) of Condition No. 79

Explanation.- The expressions “scheduled air transport service” and “scheduled air cargo service” shall have the meanings respectively assigned to them in Condition No. 79.

27. If,-

(i) imported for servicing, repair or maintenance of aircraft imported or procured by Aero Club of India; or

(ii) imported for servicing, repair or maintenance of aircraft, which are used for flying training purposes or for operating non-scheduled (passenger) service or non-scheduled (charter) services;

(iii) imported for servicing, repair or maintenance of aircraft imported or procured by the Airports Authority of India for flight calibration purposes

(iv) the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation that:-

(a) the imported goods shall be used for the specified purpose only; and

(b) he shall pay on demand, in the event of his failure to use the imported goods for the specified purpose, an amount equal to the duty payable on the said goods but for the exemption under this notification.

Explanation. - The expressions, “Aero Club of India”, “operator”, “non-scheduled (passenger) services” and “non-scheduled (charter) services” shall have the meanings respectively assigned to them in Condition No. 80 or 81.

[Amended by Corrigendum dated 3 July, 2017]

28. 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 said manufacturer or merchant-exporter is registered with the Apparel Export Promotion Council or Indian Silk 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 5 percent of the FOC value of textile garments (other than handloom garments) or 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 (c) FOB Value of handloom garments exported during the preceding 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 Indian Silk 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;

Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods specified in the said certificate.”;

[23/14.05.2020 - in Condition No. 28(c), the proviso inserted - Validity Period of Existing Export Performance Certificates for the FY2019-20 Extended to 30 Sept 2020]

(d) the importer produces a certificate from Apparel Export Promotion Council or Indian Silk 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.

[02/01.02.2022 - Condition 28 omitted]

29. If,-

(a) the pulp of wood is imported for the manufacture of newsprint, that is to say, paper intended for the printing of newspapers, books and periodicals; and

(b) the newsprint manufactured in terms of (a) above is supplied to a newspaper.

Explanation.- For the purpose of this condition, “newspaper” means a newspaper registered by the Registrar of Newspapers for India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867).

30. If,-(a) The importer furnishes an undertaking to the Deputy Commissioner of Customs or theAssistant 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 jurisdictional Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, 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.

[02/02.02.2021 – Condition No. 30 omitted]

31. If the importer, at the time of import is an establishment registered with the Registrar of Newspapers, India (RNI).

32. If (a) The goods are imported by a manufacturer of leather footwear or synthetic footwear or other leather products, for use in manufacture of said goods for export by that manufacturer and the said manufacturer is registered with the Council for Leather Exports;

(b) The total value of goods imported shall not exceed 5% 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.

[Amended by Corrigendum dated 3 July, 2017]

Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods specified in the said certificate.”;

[23/14.05.2020 - in Condition No. 32(c), the proviso inserted - Validity Period of Existing Export Performance Certificates for the FY2019-20 Extended to 30 Sept 2020]

[02/01.02.2022 - Condition 32 omitted]

33. If,-(a) the goods are imported by a manufacturer of handloom made ups or cotton 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 and Rayon Textile Export Promotion Council as the case may be;

(b) the total value of goods imported shall not exceed 5 % of the FOB value of handloom made ups or 1 % 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 and Rayon Textile Export Promotion Council 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.

Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods specified in the said certificate.”;

[02/01.02.2022 - Condition 33 omitted]

[23/14.05.2020 - in Condition No. 33(c), the proviso inserted - Validity Period of Existing Export Performance Certificates for the FY2019-20 Extended to 30 Sept 2020]

34. 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.;

[02/01.02.2022 - Condition 34 omitted]

35. If at the time of importation, the importer produces a certificate from an officer not below the rank of Director to the Government of India in the Marine Products Export Development Authority, in the Ministry of Commerce and Industry, Government of India to the effect that the imported goods are for use in monofilament long line system intended to be used for tuna fishing.

36. If, -(a) the total value of goods imported shall not exceed 1 % 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.

Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods specified in the said certificate.”;

[02/01.02.2022 - Condition 36 omitted]

[23/14.05.2020 - in Condition No. 36(b) the proviso inserted - Validity Period of Existing Export Performance Certificates for the FY2019-20 Extended to 30 Sept 2020]

37. 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

(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 jurisdictional Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, 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.

[01/02.02.2020 - Condition No. 37 Omitted]

38. 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.

[02/02.02.2021 – Condition No. 38 omitted]

39. If the said coins are imported with the approval of the Reserve Bank of India and are utilised for disbursement by the Scheduled bank in accordance with the regulations of the Reserve Bank of India, sanctioning foreign exchange for travelers.

Explanation.- The expression “Scheduled bank” means the State Bank of India constituted under the State Bank of India Act, 1955 (23 of 1955), a subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959), a corresponding new bank constituted under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970) or any other bank, being a bank included in the Second Schedule to the Reserve Bank of India Act, 1934 (2 of 1934).

40. If,-

(a) the goods are directly shipped from the country in which they were produced and each bar has a weight of 5 kg. or above;

(b) the goods are imported in accordance with the packing list issued by the mining company by whom they were produced;

(c) the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company or the laboratory attached to it, giving detailed precious metal content in the dore bar;

(d) the gold dore bars are imported by the actual user for the purpose of refining and manufacture of standard gold bars of purity 99.5% and above; and

(e) the silver dore bars are imported by the actual user for the purpose of refining and manufacture of silver bars of purity 99.9% and above.

41. If,-

1.(a) the duty is paid in convertible foreign currency;

(b) the quantity of import does not exceed one ten kilograms of gold and ten one hundred kilograms of silver per eligible passenger; and

[25/06.07.2019 - Condition No. 41(1)(b) amended]

2. the gold or silver is,-

(a) carried by the eligible passenger at the time of his arrival in India, or

(b) the total quantity of gold under items (i) and (ii) of Sr. No. 356 does not exceed one kilogram and the quantity of silver under Sr. No. 357 does not exceed ten kilograms per eligible passenger; and

(c) is taken delivery of from a customs bonded warehouse of the State Bank of India or the Minerals and Metals Trading Corporation Ltd., subject to the conditions 1 ;

Provided that such eligible passenger files a declaration in the prescribed form before the proper officer of customs at the time of his arrival in India declaring his intention to take delivery of the gold or silver from such a customs bonded warehouse and pays the duty leviable thereon before his clearance from customs.

Explanation.- For the purposes of this notification, “eligible passenger” means a passenger of Indian origin or a passenger holding a valid passport, issued under the Passports Act, 1967 (15 of 1967), who is coming to India after a period of not less than six months of stay abroad; and short visits, if any, made by the eligible passenger during the aforesaid period of six months shall be ignored if the total duration of stay on such visits does not exceed thirty days and such passenger has not availed of the exemption under this notification or under the notification being superseded at any time of such short visits

42. If,-

(1) zinc metal is imported within one year of the date of export of zinc concentrate out of India; and

(2) sufficient evidence exists to establish that the zinc metal, which is imported has in fact been obtained out of toll smelting or toll processing of zinc concentrate exported out of India. Explanation.- On the imports referred to in condition (1) above, the duty shall be leviable as if the value of the said metal were equal to the aggregate of-

(i) the toll smelting or toll processing costs, as the case may be, that is to say,-

(a) labour charges;

(b) cost of materials (other than the cost of goods exported out of India) used in such toll smelting or toll processing; and

(c) any other charges which are payable in connection with the toll smelting or toll processing

abroad; and

(ii) the insurance and freight charges, both ways.

43. If,-

(1) the dies for drawing metal, acquired in exchange, are imported within one year of the date of exportation of similar dies out of India for repairs; and

(2) no drawback of duty has been paid on the occasion of their export. Explanation.- On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said dies were equal to-

(i) the aggregate of-

(a)labour charges for such repair;

(b)cost of materials used in such repair ;

(c)any other charges paid by the importer for repair of such dies; and

(ii) the insurance and freight charges, both ways.

44. If, the importer furnishes a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Department of Industrial Policy and Promotion in the Ministry of Commerce and Industry to the effect that goods being imported are required for effluent treatment plant for leather industry or handloom sector or handicraft sector, as the case may be.

45. If,-

(i) (a) in the case of Central Power Sector Undertakings, the Chairman of the concerned Undertaking or an officer authorized by him certifies that the power transmission project has been approved and an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Power recommends, in each case, the grant of the aforesaid exemption to the goods for such project;

(b) in other cases, an officer not below the rank of the Chief Engineer of the concerned Power Transmission Board or Corporation in a State certifies that such power transmission project has been approved and an officer not below the rank of the Secretary in a State Government concerned dealing with the subject of power or electricity recommends, in each case, the grant of the aforesaid exemption to the goods for such project;

(ii) in all cases, the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the said goods shall be used for the purpose specified above and in the event of his failure to use the goods for power transmission, he shall pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation.

46. 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 Chairman or the Managing Director or the Director (Electrical) 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.

[01/02.02.2020 - Condition No. 46 Omitted]

47. If,-

(a) the parts and raw materials are used in the manufacture of goods in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962); and

(b) a certificate is produced in each case to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from a duly authorised officer of the Assistant Commissioner of Customs, as the case may be, from a duly authorised officer of the Directorate General of Hydrocarbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for the purposes of off-shore oil exploration or exploitation.

48. If,-

(a) the importer is a licensee or lessee or contractor, he shall produce to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, a document evidencing that he falls in the category of a specified person and give an undertaking to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with;

(b) the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, a certificate issued by a senior official who is authorised by the Board of Directors to issue such a certificate, of the concerned licensee or lessee or contractor certifying that the goods are intended for specified purpose along with an undertaking from such licensee or lessee or contractor and the sub- contractor, as the case may be, liable to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with;

(c) the importer or any specified person (transferor), seeks to transfer the goods to any other specified person (transferee),-

(i) the transferor shall give an intimation to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, about such transfer and get himself discharged in respect of the goods so transferred;

(ii) the transferee shall give an undertaking to comply with the Conditions of this notification, as if he is the importer of these goods.

(iii) where the transferee is a sub-contractor, the lessee or the lesser or the licensee or the contractor of such sub-contractor, as the case maybe, shall also give an additional undertaking to make himself liable to pay duty, fine or penalty in case the sub-contractor fails to comply with the Conditions of this notification;

(d) the goods so imported are sought to be disposed after their use in unserviceable form or as scrap, the importer or the transferee, as the case may be, shall dispose of these goods, through MSTC, or any other Government agency, notified by the Central Government for this purpose, by paying a duty at the rate of 7.5% of the transaction value of such goods.

Explanation.- For the purposes of this Condition, goods imported on or before the 1st day of February, 2022, claiming concessional rate of duty, either under this Condition or any preceding exemption for such goods, are to be disposed off on or after 2nd day of February, 2022, may be disposed off in accordance with clause (d) of this Condition.

[02/01.02.2022 - Condition No. 48 Substituted;

[25/06.07.2019 - Proviso in Condition No. 48(e) inserted]

49. If the importer at the time of importation,-

(a) furnishes in all cases a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy (MNRE) recommending the grant of this exemption and in the case of the goods at (2) to (5), the said officer certifies that the goods are required for the specified purposes; and officer certifies that the goods are required for the specified purposes; and

(b) furnishes an undertaking to the said Deputy Commissioner or Assistant Commissioner to the effect that,-

(i)in the case of wind operated electricity generators upto 30 KW or wind operated battery chargers upto 30 KW, he shall not sell or otherwise dispose off, in any manner, such generators or chargers for a period of two years from the date of importation;

(ii)in the case of other goods specified at (2) to (5), he shall use them for the specified purpose; and

(iii)in case he fails to comply with sub-conditions (i) or (ii), or both conditions, as the case may be, he shall pay an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation.

50. If,-

(a) the project for substitution of ozone depleting substances (ODS) or the project for setting up of new capacity with non-ODS technology has been approved by the Steering Committee set up in the Ministry of Environment and Forests for the clearance of such projects; and

(b) the importer furnishes in each case a list of the goods required for the aforesaid projects, which is duly certified, to the effect that the goods mentioned in the said list are required for the aforesaid projects, by an officer not below the rank of a Deputy Secretary in the Ministry of Environment and Forests.

51. (1) If the importer at the time of importation, furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Fertilizers to the effect that the goods are required for specified purpose and the said officer recommends the grant of this exemption;

(2) The value of import of the goods covered under item (B) of column (3) of the entry against the S. No. 408 of the Table shall not exceed 10% of the value of imported goods covered under item (A) of column (3) of the said entry;

(3) If the importer furnishes an undertaking to 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.

[02/02.02.2021 – Clause (3) of Condition No. 51 omitted]

[01/02.02.2020 - Condition No. 51 amended]

52. If, at the time of importation, the importer produces a certificate, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Environment and Forests, to the effect that the imported kits or parts thereof are required for the conversion of motor-spirit or diesel driven vehicles into Compressed Natural Gas driven vehicles, or Propane driven vehicles, or Liquefied Petroleum Gas driven vehicles, as the case may be.

53. If,-

(i) in the case of a power plant (except a nuclear power plant),-

(a) in the case of Central Power Sector Undertakings, the Chairman of the concerned Undertaking or an officer authorized by him certifies that the scheme for renovation or modernization as the case may be, of such power plant, has been approved and an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Power recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme;

(b) in other cases, an officer not below the rank of the Chief Engineer of the concerned State Electricity Board or State Power Utility certifies that the scheme for renovation or modernization, as the case may be, of such power plant, has been approved and an officer not below the rank of a Secretary in the State Government concerned dealing with the subject of power or electricity recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme;

(ii) in the case of nuclear power plant, an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Atomic Energy certifies the scheme for renovation or modernization as the case may be, of such power plant, has been approved and recommends the grant of the aforesaid exemption to the goods for such scheme; and

(iii) 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 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.

[02/02.02.2021 – Clause (iii) of Condition No. 53 omitted]

54. If,-

(a) in the case of small hydel power generation plants upto 3 MW station capacity, an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy (MNRE) certifies the quantity, description and technical specifications of raw materials and parts required to be imported for the manufacture and supply of machinery and equipment to the said hydel power generation plant and recommends the grant of this exemption to the imported goods;

(b) in the case of nuclear power generation plant, an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Atomic Energy certifies the quantity, description and technical specifications of raw materials and parts required to be imported for the manufacture and supply of machinery and equipment to the said power generation plant and recommends the grant of this exemption to the imported goods;

(c) in the case of power generation plants (except those specified above),-

(i) in the case of Central Power Sector Undertakings, the Chairman of the concerned Undertaking or an officer authorized by him certifies the quantity, description and technical specifications of raw materials and parts required to be imported for the manufacture and supply of machinery and equipment to the said power generation plant and an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Power recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme;

(ii) in other cases, an officer not below the rank of the Chief Engineer of the concerned State Electricity Board or State Power Utility certifies the quantity, description and technical specifications of raw materials and parts required to be imported for the manufacture and supply of machinery and equipment to the said power generation plant and an officer not below the rank of a Secretary in the State Government concerned dealing with the subject of power or electricity recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme; and

(iii) 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 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.

[02/02.02.2021 – Clause (c) (iii) of Condition No. 54 omitted]

55. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing basic telephone service, cellular mobile telephone service, value added services via V-SAT system or Internet Service

56. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing radio paging service.

57. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing Public Mobile Radio Trunked Service (PMRTS).

58. (i) If the importer produces a certificate from an officer not below the rank of a Deputy Principal Information Officer in the Press Information Bureau in the Ministry of Information and Broadcasting to the effect that the importer is an accredited press cameraman, and that the importer has not availed, on any occasion in the previous two years, exemption under this notification or the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012- Customs, dated the 12th March, 2012;

(ii) the exemption under this notification shall be applicable to that portion of C.I.F. value of the specified cameras, lenses and other goods, which does not exceed one lakh rupees; and

(iii) if the importer gives an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time and place of importation to the effect that the said goods shall remain in his possession, control and use and shall not be sold or parted with for a period of two years from the date of importation.

59. (i) If the importer produces a certificate from an officer not below the rank of a Deputy Principal Information Officer in the Press Information Bureau in the Ministry of Information and Broadcasting to the effect that the importer is an accredited journalist, and that the importer has not availed, on any occasion in the previous two years, exemption under this notification or the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012- Customs, dated the 12th March, 2012

(ii) the exemption under this notification shall be applicable to that portion of C.I.F. value of the specified personal computers, typewriters and fax machines, which does not exceed one lakh rupees; and

(iii) if the importer gives an undertaking to the Joint Commissioner of Customs or the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the case may be, at the time and place of importation to the effect that the said goods shall remain in is possession, control and use and shall not be sold or parted with for a period of two years from the date of importation.

60. (i) If,-

(a) the goods are imported for Research and Development purposes;

(b) the imported goods are installed in the said Research and Development Wing of the importer within six months from the date of importation;

and certificate from the jurisdictional Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, for the units registered with respective Goods and Services Tax , and from an independent Chartered Engineer, for the units not registered with the Goods and Services Tax 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 Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the unit and from an independent Chartered Engineer, for the units not registered with the Goods and Services Tax 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 seven years from the date of installation.

[02/02.02.2021 – Condition No. 60 substituted]

61. If,-

(a) the goods are imported for Research and Development purpose;

(b) the total value of goods imported does not exceed one % 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 in 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;

(e) the goods imported are not transferred or sold for a period of 7 years from the date of installation.

[02/01.02.2022 - Condition No. 61 Omitted]

[02/02.02.2021 – Clause (d) of Condition No. 61 substituted]

62. If,-

(A) imported by a State Fisheries Corporation or any Fisheries Co-operative Federation recognised by the State Government; or

(B) imported by a person other than a State Fisheries Corporation or any Fisheries Co- operative Federation recognised by the State Government concerned,-

(i) the importer produces a certificate, from an officer not below the rank of a Deputy Secretary of the Department concerned with fisheries in the State Government, to the effect that the spares are being imported with outboard motors meant for fitment to boats which are exclusively used for fishing operations and that such spares are for the purpose of maintenance of the said outboard motors and recommending the grant of the concession; and

(ii) the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation to the effect that –

(a) the said spares shall be used for the purpose specified above; and

(b) he shall pay on demand in the event of his failure to comply with (a) above an amount equal to the difference between the duty leviable on the said spares but for the exemption under this notification and that already paid at the time of importation.

63. If,-

(1) the spinnerettes acquired in exchange, are imported, within one year of the date of exportation of spinnerettes out of India; and

(2) no drawback of duty has been paid on the occasion of their export. Explanation.- On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said spinnerettes were equal to-

(i) the cost of such exchange, that is to say, the aggregate of –

(a) labour charges;

(b) price charged for that quantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of gold, platinum or rhodium contained in the said spinnerettes exported out of India; and

(c) any other charges paid by the importer to the supplier of such spinnerettes for such exchange of spinnerettes; and

(ii) the insurance and freight charges, both ways.

64. If, -

(1) the bushings acquired in exchange, are imported, within one year of the date of exportation of bushings out of India; and

(2) no drawback of duty has been paid on the occasion of their export.

Explanation.- On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said bushings were equal to-

(i) the cost of such exchange, that is to say, the aggregate of-

(a) labour charges;

(b) price charged for that quantity of platinum and rhodium, if any, which is in excess of the respective quantity of the platinum and rhodium contained in the said bushings exported out of India; and

(c) any other charges paid by the importer to the supplier of such bushings for such exchange of bushings; and

(ii) the insurance and freight charges, both ways.

65. If the importer produces a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Home Affairs that the imported goods are required for call interception and monitoring, to be used by authorized security agencies.

66. If an accredited representative of the foreign film unit or the television team executes a bond in such form and with such surety as may be acceptable to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, binding himself to pay on demand an amount equal to the duty leviable on such equipment and cameras if the same are not placed under customs control for re-export within a period of three months or such extended period as the said Deputy Commissioner or the Assistant Commissioner may permit, after clearance for home consumption.

67. If, -

(a) the duties of customs leviable on the specified equipment, raw films and tapes had been paid at the time of their first importation into India;

(b) no drawback of duty was paid on their exportation from India;

(c) the identity of the goods is established to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of availing of this concession;

(d) the goods are re-imported into India within six months or such period not exceeding one year from the date of their export from India, as may be extended by the said Deputy Commissioner or the Assistant Commissioner on sufficient cause being shown to his satisfaction; and

(e) the External Publicity Division of the Ministry of External Affairs certifies that the purpose for which the goods had been exported from India was in public interest and had been sponsored or approved by the Government of India.

68. If, -

(a) the total C.I.F. value of the wireless apparatus, accessories and parts, imported under this notification does not exceed seventy-five thousand rupees;

(b) the total value of the parts imported under this exemption does not exceed one thousand rupees;

(c) the importer, i.e. the Licensed amateur radio operator, at the time of clearance, produces a certificate from an officer not below the rank of an Assistant Wireless Adviser to the Government of India in the Ministry of Communications to the effect that the wireless apparatus, accessories and parts in respect of which this exemption is claimed are within the value limit specified above, and also recommending the grant of this exemption.

Explanation.- licensed amateur radio operator” means a person duly authorised under the Indian Wireless Telegraphs (Amateur Service) Rules, 1978, made under sections 4 and 7 of the Indian Telegraph Act, 1885 (13 of 1885).

69. If the importer, at the time of importation furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that,-

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

in the event of failure to comply with (a) above, he shall be liable to pay an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation.

70. If,-

(1)the goods are imported for being tested in –

(a) Defence Research and Development Organisation (DRDO) laboratories; (b)

(b) Indian Institutes of Technology;

(c) Council for Scientific and Industrial Research (CSIR) laboratories;

(d) Central Power Research Institute, Bangalore; or

(e) Any other test centre approved by any Ministry in the Government of India for this purpose; and

(2) the Head of the organisation certifies that the goods have been imported by that organisation only for the purpose of testing and shall not be used or sold after such testing.

71. If, -

(a) the goods are imported by a newspaper establishment registered with the Registrar of Newspapers for India appointed under section 19A of the Press and Registration of Books Act, 1867 (25 of 1867); and

(b) the importer at the time of import produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, -

(1) a certificate issued by the Registrar of Newspapers for India recommending the grant of exemption under this notification; and

(2) an undertaking to the effect that the imported goods shall remain in his possession, control and use and shall not be sold or parted with for a period of five years from the date of importation and in case the said goods are sold thereafter, the sale shall be subject to the permission granted by the Registrar of Newspapers for India.

72. If the importer, at the time of import, is registered with the Indian Renewable Energy Development Agency or any State Nodal Agency notified for the purpose by the Ministry of New and Renewable Energy (MNRE), Government of India, for Central Financial Assistance.

73. 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 by Institutes or Research Centers 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.

[02/01.02.2022 - Condition No. 73 Omitted]

74. If the parts are required for manufacture or servicing of aero planes, gliders, helicopters or simulators of aircraft.

Explanation. - Parts of aero planes, gliders, helicopters or simulators of aircraft” shall include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearings and other parts.

75. If,-

(A) imported by units approved by Director General of Civil Aviation in the Ministry of Civil Aviation, for maintenance, repair, or overhauling of-

(a) aircraft registered in India; or

(b) aircraft not registered in India, which are brought into India for the purpose of flight to or across India, or for the purpose of maintenance, repair or overhauling and which are intended to be removed from India within six months or for such periods as extended by the Director General of Civil Aviation, as the case may be; or

(c) aircraft components or parts, including engines of aircrafts;

(B) the importer submits documents duly certified by the Director General of Civil Aviation approved Quality Managers of aircraft maintenance organisations indicating such parts, testing equipment, tools and tool-kits;

(C) the importer maintains a proper account of import, use and consumption of the specified goods imported for the purpose of servicing, repair and maintenance of aircrafts, aircraft components, parts including engines of aircrafts and submits such account periodically to the Commissioner of Customs in such manner as may be specified by the said Commissioner;

(D) the importer, by the execution of bond, in such form and for such sum as may be specified by the said Commissioner, binds himself to pay on demand an amount equal to the duty leviable,-

(i) on parts, tools and tool kits as are not proved to the satisfaction of the said Commissioner to have been used or consumed for the aforesaid purpose;

(ii) on the testing equipment, as are not proved to the satisfaction of the said Commissioner to have been installed or otherwise used for the aforesaid purposes,

within a period of three years from the date of importation thereof or within such extended period as that Commissioner, on being satisfied that there is sufficient cause for not installing, using or consuming as the case may be, for the aforesaid purposes within the said period, allow.

76. (a) If, imported for maintenance, repair or overhauling of aircraft, not registered or intended to be registered in India, but to be removed from India within six months or as extended by the Director General of Civil Aviation in the Ministry of Civil Aviation; and

(b) carries passengers in the flight at the beginning and end of the stay period in India, but undertakes no commercial flights during the stay period.

77. If the components or parts, including engines, of aircraft of heading 8802, is imported for maintenance, repair or overhauling by units approved by the Director General of Civil Aviation in the Ministry of Civil Aviation for the said purpose and such components or parts, including engines, of aircraft of heading 8802 are exported subsequent to such maintenance, repair or overhauling.

78. If the importer, at the time of import,-

(i) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the said satellite and pay-loads are for launch into outer space in conformity with the provisions of the Outer Space Treaty of 1967;

(ii) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the goods covered under item (b) of column (3) of S.No. 539 of the Table, are required for launch vehicles and satellites and payloads; and

(ii) gives an undertaking to the effect that the ground equipment, covered under item (b) of column (3) of S.No.539 of the Table, imported for testing the satellites or pay-loads shall be re-exported within a period of six months from the date of their importation or such extended period as the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, may allow, and in the event of failure to comply with the same, he shall pay on demand an amount equal to the difference between the duty leviable on such goods but for the exemption under this notification and that already paid at the time of importation.

[01/02.02.2020 - In Condition No. 78, Clause (ii) Omitted and Clause (iii) renumbered as (ii)]

79. If, -

(i) imported by an operator or on behalf of the operator, for operating scheduled air transport service or scheduled air cargo service, and such aircraft is used for operating the scheduled air transport service or the scheduled air cargo service, as the case may be; or

(ii) the said aircraft is not registered or not intended to be registered in India, and brought into India for the purpose of a flight to or across India, and which is intended to be removed from India within fifteen days, or as extended by the competent authority in Ministry of Civil aviation, not exceeding sixty days, from the date of entry.

Explanation.- For the purposes of this entry,

(a) “operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operation;

(b) “scheduled air transport service” means an air transport service undertaken between the same two or more places and operated according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, each flight being open to use by members of the public; and

(c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognizably systematic series, not open to use by passengers.

80. If,-

(a) the aircraft is imported by,-

(i) the Aero Club of India, New Delhi, recognized as a National Sports Federation by Ministry of Youth Affairs and Sports, Government of India; or

(ii) a Flying Training Institute approved by the competent authority in the Ministry of Civil Aviation; and

(b) the importer has been granted approval by the competent authority in the Ministry of Civil Aviation to import aircraft for use in imparting training; and

(c) the importer furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation that:-

a. the said aircraft shall be used for the specified purpose only and he shall pay on demand, in the event of his failure to use the imported aircraft for the specified purpose, an amount equal to the duty payable on the said aircraft but for the exemption under this notification;

b. the aircraft imported under this concession shall not be sold/transferred to an entity other than a flying training institute approved by the Directorate General of Civil Aviation.

(d) the aircraft is imported by the Airports Authority of India for flight calibration purposes and at the time of importation, the Airports Authority of India furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that :-

a. the said aircraft shall be used for flight calibration purposes only and in the event of their failure to use the imported aircraft for the specified purpose, they shall pay, on demand, an amount equal to the duty payable on the said aircraft but for the exemption under this notification; and

b. the said aircraft shall not be sold or transferred to any other entity

81. (i) the aircraft are imported by an operator who has been granted approval by the competent authority in the Ministry of Civil Aviation to import aircraft for providing non- scheduled (passenger) services or non-scheduled (charter) services; and

(ii) the importer furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation that:-

a. the said aircraft shall be used only for providing non- scheduled (passenger) services or non-scheduled (charter) services, as the case may be; and

b. he shall pay on demand, in the event of his failure to use the imported aircraft for the specified purpose, an amount equal to the duty payable on the said aircraft but for the exemption under this notification.

Explanation.- (1) for the purposes of this entry,-

(a) ‘operator’ means a person, organization, or enterprise engaged in or offering to engage in aircraft operation;

(b) ‘non-scheduled (passenger) services’ means air transport services other than Scheduled (passenger) air transport services as defined in rule 3 of the Aircraft Rules 1937.

(c) ‘non-scheduled (charter) services’ mean services provided by a ‘non-scheduled (charter) air transport operator’, for charter or hire of an aircraft to any person, with published tariff, and who is registered with and approved by Directorate General of Civil Aviation for such purposes, and who conforms to the civil aviation requirement under the provision of rule 133A of the Aircraft Rules 1937:

(2). For the purpose of this exemption, use of such imported aircraft by a non-scheduled (passenger) operator for non-scheduled (charter) services or by a non-scheduled (charter) operator for non-scheduled (passenger) services, shall not be construed to be a violation of the conditions of import at concessional rate of duty.

82. If,-

(a) the importer makes a declaration at the time of import that the barges would be re- exported;

(b) the barges are re-exported, by the same ship which brought them or by any other ship under the same shipping agency, within two months of the date of importation or such extended period as the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, may allow; and

(c) the importer executes a bond, in such form and for such sum as may be specified by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, binding himself to pay that sum if the re-export does not take place within the period specified under condition (b) above.

83. If,-

(a) the importer maintains a proper account of import , use and consumption of the specified goods imported for the purpose of repairs of ocean going vessels and submits such account periodically to the commissioner of customs in such form and in such manner as may be specified by the said commissioner;

(b) the importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs , binds himself to pay on demand an amount equal to the duty leviable on the spares and consumables, as are not proved to the satisfaction of the said commissioner to have been used or otherwise consumed for the aforesaid purpose, within a period of one year from the date of importation thereof or within such extended period as that commissioner, on being satisfied that there is sufficient cause for not using or consuming them, as the case may be, for the aforesaid purpose within the said period, allow.

Explanation.-”Ocean going vessels” includes-

(i) Liners; cargo vessels of various kinds including refrigerator vessels for the transport of meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the likes); tankers(petrol, wine or the like );yachts and other sailing vessels ; cable ships; ice-breakers ; floating factories of all kind( for processing whales, preserving fish or the like) whale catchers; trawlers and other fishing vessels; life boats ,scientific research vessels; weather ships; vessels for the transportation or mooring of buoys ; pilot boats ;hopper barges for the disposal of dredged material or the like;

(ii) War ships of all kinds including submarines;

(iii) Tugs, dredgers, fire-floats and salvage ships ; and

(iv) Oil rigs, drilling ships and jack-up rigs.

84. If the vessels and other floating structures are intended to be broken up after their importation, the importer shall present a fresh bill of entry to the Commissioner of Customs, and thereupon such goods shall be chargeable with the duty which would be payable on such goods as if they were entered for home consumption, under section 46 of the Customs Act, 1962 (52 of 1962), on the date of the presentation of such fresh bill of entry, for the purposes of break-up of such goods.

85. If any of the goods manufactured from the imported raw materials and parts are subsequently intended to be broken up, a fresh bill of entry in respect of such manufactured goods shall be presented to the Commissioner of Customs and thereupon these goods shall be chargeable with the duty which would be payable as if such manufactured goods had been imported and entered for home consumption, under section 46 of the Customs Act, 1962 (52 of 1962), on the date of the presentation of such fresh bill of entry, for the purposes of break-up of such manufactured goods.

86. If,-

(a) imported by any Department or Ministry of the Government of India; and

(b) the importer produces a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the concerned Department or Ministry, certifying that the said goods are being imported under an agreement relating to Government to Government Assistance Programme with any other country.

87. If,-

(a) the hospital is run by –

(1) the Central Government, a State Government, a Union Territory Administration or a Local Authority; or

(2) institutions established by or under any law for the time being in force; or

(3) societies registered under any law for the time being in force relating to registration of societies, such societies being controlled by any of the authorities mentioned in (1) above;

(b) the importer produces a certificate, from the Directorate General of Health Services of the Government of India or the Ministry of Health and Family Welfare in the Government of India, or from the State Government, the Union terrritory Administration or the Local Authority running or controlling that hospital, as the case may be, to the effect that the said hospital falls in any of the categories specified at (a) above; and

(c) the head of the hospital certifies in each case that the hospital equipment is meant for use in the hospital and is essential for running or maintenance of the hospital.

Explanation.- “Hospital” includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic and Maternity Home, which renders medical, surgical or diagnostic treatment.

88. If the importer at the time of importation, -

(a) produces a certificate from the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, in each case, in the Form below; or

(b) furnishes an undertaking acceptable to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the aforesaid certificate shall be produced before the said Deputy Commissioner or the Assistant Commissioner within the period specified by the said Deputy Commissioner or the Assistant Commissioner, failing which he would pay the duty leviable thereon.

FORM

Certficate No....………. of …...…….. (year)

Certified that the medical equipment / accessory / spare part ........................ (name to be specified) being imported by ................…………… is a life saving medical equipment, accessory or spare part and exemption from payment of customs duty is recommended.

Signature with date of Director General /
Deputy Director General / Assistant Director General,
Health Services, New Delhi

89. If, at the time of importation, the importer produces to the Deputy commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Mines to the effect that the said goods are required for the specified purpose.

90. If,-

(a) where the importer is the Government of India or a person authorised by that Government, or the goods are shipped on the order of a Department of that Government and are appropriated under such order at the time of shipment, for use in anti-smuggling operations, he produces, at the time of importation, a certificate from the Under Secretary to the Government of India in the Department of Revenue to the effect that the said goods are intended for the aforesaid use;

(b) where the importer is a Police Force of a State or a Union territory or the Central Reserve Police Force, the National Security Guard or the Special Protection Group and the said goods are imported for bomb detection or disposal purposes, he produces, at the time of importation, a certificate from an officer in the Ministry of Home Affairs not below the rank of an Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid use.

91. If,-

(a) the goods are imported by the Police Force of the States or Union territories or Central Reserve Police Force or National Security Guard or Border Security Force or Central Industrial Security Force or Indo-Tibetan Border Police or Assam Rifles or Railway Protection Force or Special Frontier Force for bomb detection or disposal purposes; and

(b) the importer produces a certificate from an officer in the Ministry of Home Affairs or Ministry of Railways, as the case may be, not below the rank of Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid use.

92. 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 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 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

(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.

[02/01.02.2022 - Condition No. 61 Omitted]

93. 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

[02/01.02.2022 - Condition No. 93 Omitted]

94. If certified by the apex body in relation to the concerned game or sport (i.e the highest rganisation, 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.

[02/01.02.2022 - Condition No. 94 Omitted]

95. If an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power certifies that:-

(i) the power purchasing State has constituted the Regulatory Commission with full powers to fix tariffs;

(ii) the power purchasing states shall undertake to carry out distribution reforms as laid own by Ministry of Power.

(a) In case of imports for a project for which certificate regarding Mega Power Project status issued by an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Power is provisional, the importer furnishes a security in the form of a Fixed Deposit Receipt or Bank Guarantee from any Scheduled Bank for a term of one hundred and sixty-two twenty-six months in the name of the President of India for an amount equal to the duty of customs payable on such imports but for this exemption, to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation and if the importer fails to furnish the final mega power status certificate with in a period of one hundred and fifty-six twenty months from the date of importation, the said security shall be appropriated towards duty of customs payable on such imports but for this exemption:

Provided that in case of provisional Mega Power Projects, the security in the form of a Fixed Deposit Receipt or Bank Guarantee may be released proportionately as per the proportionate mega certificate issued by the said Joint Secretary to the Government of India in the Ministry of Power

(b) In the case of imports by a Central Public Sector Undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking; and

(c) In the case of imports by a Private Sector Project, the quantity, total value, description and specifications of the imported goods are certified by the Chief Executive Officer of such project.

[31/07.06.2022 - Final Mega power project certificate from 120 months to 156 months and extending the period of validity of security in the form of Fixed Deposit Receipt or Bank Guarantee from 126 months to 162 months;

89/2017-Customs dated 24.11.2017 - Sub-clause (a) of Condition No. 95 amended]

96. (a) In the case of imports by the constituent units of the Department of Atomic Energy, the quantity, total value, description and specifications of the imported goods are certified by an officer not below the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy.

(b)In the case of imports by a Central Public Sector Undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking;

97. The LNG facility is certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power as being an integral part of the said power project of M/s Ratnagiri Gas and Power Private Limited at Dabhol.

98. If the importer, at the time of import, produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Heavy Industries and Public Enterprises (Department of Heavy Industry), certifying that the imported goods (having regard to their description, quantity and technical specifications) are intended for use in the National Automotive Testing and Research and Development Infrastructure Project (NATRIP).

99. If a certificate from the Indian Mission concerned, about the ownership of the goods by the deceased person, is produced at the time of clearance of the goods through Customs station.

100. If the imported goods are meant to be exhibited in a museum managed by –

(a) the Archaeological Survey of India, such goods shall be imported under cover of a certificate issued by the Director General of Archaeology in India; or

(b) a State Government, such goods shall be imported under cover of a certificate issued by the concerned Authority in the concerned State Government.

101 If,-

(a) the goods are imported by a manufacturer, for use in the manufacture of sports goods for export by that manufacturer and the manufacturer is registered with the ‘Sports Goods 101.Export Promotion Council’;

(b) the total value of specified goods imported in a year shall not exceed 3 % of the FOB value of sports goods exported by the manufacturer during the preceding financial year;

(c) the importer produces a certificate from the ‘Sports Goods Export Promotion Council’ certifying the value and quantity of exports made during the preceding financial year mentioned in sub-condition (b); and also the value and quantity of goods already imported under this notification during the current financial year.

Provided that the validity of the said certificate, issued for the financial year 2019-20, upto the period of 31st March, 2020, shall be extended upto 30th September, 2020 for import of unutilised value and quantity of goods specified in the said certificate.”;

[23/14.05.2020 - in Condition No. 101(c), the proviso inserted - Validity Period of Existing Export Performance Certificates for the FY2019-20 Extended to 30 Sept 2020]

102 The importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs, binds himself, -

(i) to pay Integrated tax leviable under section 5(1) of the IGST Act, 2017

(ii) on supply of service covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017;

(iii) not to sell or part with the goods, without the prior permission of the Commissioner of Customs of the port of importation;

(iv) to re-export the goods within 3 months from the expiry of the period for which they were supplied under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017 out of India;

‘ Provided that goods may, instead of being re-exported out of India in terms of condition at (iii) above, be given on lease under a transaction covered by item 1(b) or 5 (f) of Schedule II of the Central Goods and Service Tax Act 2017, by lessor to another lessee in India, in which case, -

(a) the original lessee shall give an intimation to the commissioner of customs and get his bond discharged;

(b) the new lessee shall, by execution of bond, in such form and for such sum, as may be specified by the Commissioner of Customs, bind himself to comply with the conditions herein, as if he were the importer of the goods.

Provided further that in case of goods supplied by an SEZ unit to DTA under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017, where SEZ unit is liable to pay integrated tax on such transaction under the Integrated Goods and Services Tax Act, 2017, the lessee shall bind himself only with conditions (ii), (iii) and (iv) above.

Explanation. - In case of goods supplied by an SEZ unit (lessor) to DTA under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Act, 2017, -

(a) the “Commissioner of Customs” or the “Commissioner of Customs of the port of importation”, wherever they appear, shall mean “the Specified Officer” as defined in Special Economic Zone Rules, 2006;

(b) “Re-export” in item (iii) shall mean returning the goods to the lessor’.

[46/30.09.2021 - In Condition No. 102, after item (iv), the provisos and Explanation inserted.]

(v) to pay on demand an amount equal to the integrated tax payable on the said goods but for the exemption under this notification in the event of violation of any of the above conditions.”.

[Condition No 102 inserted by 65/08.07.2017].

103 If the importer at the time of import-

(1) furnishes a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Health and Family Welfare, Government of India, to the effect that the imported medicines or drugs or vaccines (in respect of description, quantity and technical specifications) are supplied by United Nations International Children’s Emergency Fund (UNICEF), Red Cross or an international organisation and are required for Central Government/State Government sponsored immunisation programmes; and

(2) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall be used for the above purpose and he shall pay, on demand, in the event of his failure to use the imported goods for the above purpose, an amount equal to the difference between the duty leviable on such quantity of the imported goods but for the exemption under this notification.

[77/13.10.2017 - Condition No. 103 inserted]

104 If the importer at the time of import-

(a) the goods are imported by an individual for personal use;

(b) it is certified in the Form below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case, that the goods are lifesaving drugs or medicines (Regarding description, quantity and technical specificity); and

(c) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall be used for the personal purpose and he shall pay, on demand, in the event of his failure to use the imported goods for the said purpose, an amount equal to the difference between the duty leviable on such quantity of the imported goods but for the exemption under this notification;

FORM

Certificate No....………. of …...……. (year)

Certified that the …………………. (name of the drug/medicine) being imported by …….….....................(name of the patient) is a lifesaving drug/medicine and required in ……….…….……. (quantity) for treatment period ………(months) and exemption from the payment of IGST is recommended.

Signature with date of Director General /

Deputy Director General /

Assistant Director General, Health Services, New Delhi or

Director of Health Services or

District Medical Officer/Civil Surgeon”.

[85/14.11.2017 - Condition No. 104 inserted]

105. The importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs, binds himself to, -

(i) pay duty on goods used in cable laying or repairing services, leviable under the Customs Act, 1962 and integrated tax leviable under Section 3 (7) of the Customs Tariff Act, 1975;

(ii) pay applicable integrated tax leviable under section 5(1) of the Integrated Goods and Services Tax Act, 2017 on cable laying or repair service;

(iii) to furnish an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall not be cleared for home consumption, and shall be used only for the intended purpose;

(iv) to re-export the ship/ vessel immediately after completion of the said cable laying or repairing service;

(v) to pay on demand an amount equal to the integrated tax payable on the said goods but for the exemption under this notification in the event of violation of any of the above conditions.

[34/30.09.2019 - Condition No. 105 inserted]

106 If the importer at the time and place of clearance: -

(i) gives an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, regarding percentage of precious metals contained in spent catalyst or Ash containing precious metal being imported and to the effect that the said goods are imported for recovery of precious metals.;

(ii) produces a certificate from the Ministry of Environment, Forest and Climate Change before the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, permitting import of spent catalyst or Ash containing precious metal for recovery or recycling purposes.

107. If the importer, at the time of import, produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Space certifying that the goods specified in column (3) of S. No. 539A of the Table, are required for launch vehicles, and satellites and payloads.

[01/02.02.2020 - Condition Nos. 106 and 107 inserted]

108. If If the items manufactured using the imported goods are exported by the importer within six months of the date of the import of the said imported goods.

[02/01.02.2022 - Condition No. 108 substituted]

109. If an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Defence -

(i) certifies the quantity, description and technical specifications of the imported goods;

(ii) certifies that the said goods are intended for manufacture of aircraft falling under heading 8802 or for manufacture of components or parts, including engines, of such aircrafts; and

(iii) recommends the grant of exemption to the imported goods.

[02/02.02.2021 – Condition No. 108 and 109 inserted]

110. If the importer at the time of importation, produces before the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, the following documents:

(i) a certificate issued under Kimberley Process Certification Scheme (KPCS);

(ii) an undertaking from the importer stating that the imported goods are diamonds, not further worked than simply sawn; and

(iii) a certificate from the exporter, and the Gem and Jewellery Export Promotion Council (GJEPC) stating that the imported goods are diamonds, not further worked than simply sawn.;

If, the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate issued under Kimberley Process Certification Scheme (KPCS) certifying that the imported goods are diamonds, not further worked than simply sawn.

[30/23.07.2024 - Condition No. 110 substituted]

111. If the goods have been imported against contracts registered on or before 30th September, 2022 with the appropriate Custom House in compliance with the Project Imports Regulations, 1986.

112. If the goods are imported by, –

(a) a Centre of Excellence listed in List 35; or

(b) any person or institution on recommendation of any Centre of Excellence listed in List 35, certifying that the person (by name) for whom the drugs, or medicines or Food for Special Medical Purposes (FSMP) are being imported, is suffering from a rare disease (to be specified by name) and requires these drugs, or medicines or Food for Special Medical Purposes (FSMP) for the treatment of said rare disease.

[17/29.03.2023 - Condition No. 112 amended - The words "Food for Special Medical Purposes (FSMP)" included]
[02/01.02.2022 - Condition No. 110 to 112 inserted]

113. If the importer furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Health and Family Welfare certifying that the goods are to be supplied free of cost for the National Filaria Control Programme or other Centrally sponsored programme against Filariasis.

[40/13.07.2022 – Condition 113 inserted]

114. If,-

(a) at the time of import, the importer produces to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, a certificate from an Officer not below the rank of Joint Secretary to the Government of India in the Ministry of Heavy Industries certifying that the imported goods (having regard to their description, quantity and technical specification) are intended for use by testing agencies specified in List 37 for testing and/or certification purposes only;

(b) at the time of import, the importer executes a bond before the Principal Commissioner or Commissioner of Customs of the port of import binding himself to pay the differential duty along with interest in case of diversion from the purpose as mentioned in condition (a) above;

(c) importer carries out testing and/or certification within a period of six months from the date of import, which may be extended by another three months by the Principal Commissioner or Commissioner of Customs of the port of import upon the written request of the importer citing reasons for seeking such extension;

(d) the importer re-exports the goods, wherever applicable, after testing and/or certification, within a period of six months from the date of import, which may be extended by another three months by the Principal Commissioner or Commissioner of the port of import upon written request of the importer citing reasons for seeking such extension;

(e) the goods are destroyed in the course of testing and thus not re- exported after testing and/or certification, the importer produces a certificate to the Principal Commissioner or Commissioner of the port of import of such goods that scrapping or re-cycling of vehicle parts or vehicles or E-waste have been carried out,-

(i) in case of scrapping of engine /vehicle, by agencies authorised for the purpose by the State Government or Union Territory or the Central Governments;

(ii) in case of E-waste, by the Central Pollution Control Board approved vendors;

(iii) in case of other goods, by the head of the concerned notified testing agency that the goods have been scrapped;

(f) the importer maintains a proper account of import, use and scrap, and submits such account periodically to the Principal Commissioner or Commissioner of Customs of the port of import of such goods.

[02/01.02.2023 - Condition 114 113 inserted]

115. If,-

(a) the goods are imported by an individual for personal use;

(b) it is certified in the Form as applicable and specified below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case

(1) Form for Drugs/ Medicines/ FSMP used for treatment of Rare Diseases covered under S. No.607B of the Table.

Certificate No________ of _____ (year) Certified that the medicine______(name of the Drug/Medicine/FSMP) to be used for the treatment of ________(patient name), is a Drug/Medicine/ Food for Special Medical Purposes (FSMP) used specifically for treatment of rare disease specified in List 38 and exemption from the payment of customs duty is recommended.

Signature with date of Director General /

Deputy Director General /

Assistant Director General,

Health Services, New Delhi or

Director of Health Services or

District Medical Officer/Civil Surgeon.

and

(c) the importer produces the said certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of clearance, or gives an undertaking as acceptable to the Deputy Commissioner or the Assistant Commissioner to furnish the said certificate within such period as may be specified by the Deputy Commissioner or the Assistant Commissioner, failing which to pay duty leviable thereon.

[17/29.03.2023 - Condition 115 inserted]

116. If, at the time of import, -

(a) the importer furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from the designated officer in terms of O.M. No. L-110109(3)/1/2016-Trade (E-2625), dated 22nd February, 2024, issued by the Department of Animal Husbandry and Dairying, that the imported goods are meat and edible offal, of ducks, frozen (other than backs of ducks, frozen), satisfying the parameters specified in the Annex to the said O.M.; and

(b) the importer furnishes to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, -

i. a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Tourism recommending that the importer is a 3-Star and above operational hotel as per notification issued by Ministry of Tourism, Government of India, as amended, or

ii. a valid restricted import authorisation issued under DGFT notification No. 66/2023, dated 06th March, 2024, as amended”;

[13/06.03.2024 - Condition 116 inserted]

117. If the importer, at the time of import, furnishes a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Heavy Industries (MHI) to the effect that,-

(i) the importer holds a valid Approval Letter issued by the Ministry of Heavy Industries under the ‘Scheme to promote manufacturing of electric passenger cars in India’ notified vide S.O. No. 1363 (E) dated 15th March, 2024, by the Ministry of Heavy Industries;

(ii) the importer satisfies the conditions of the aforesaid scheme and the quantity of the vehicles being imported is within the limits prescribed in Para. 1.3.5 and para. 1.3.6 of the aforesaid scheme; and

(iii) the importer is eligible for grant of this exemption in respect of the goods being imported.”.

[19/15.03.2024 - Condition 117 inserted]

118. If,

(a) the importer, at the time of import, furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, of the port of import, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Earth Sciences recommending the grant of this exemption and that the goods are required for the specified purpose; and

(b) the importer, by the execution of bond, in such form and for such sum as may be specified by the Principal Commissioner or Commissioner of Customs, binds himself,-

(i) to re-export the goods within a period of two years from the date of import, which may be extended by another one year by the Principal Commissioner or Commissioner of Customs of the Port of import of such goods upon written request of the importer citing reasons for seeking such extension; and

(ii) to pay on demand an amount equal to the integrated tax payable on the such goods, but for the exemption under this entry, along with the applicable interest thereon, in the event of violation of any of the above condition specified above.”.

[28/12.07.2024 - Condition No. 118 inserted]

119. If the importer at the time of importation, furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Fisheries, Government of India, recommending the grant of this exemption and that the goods are required for the specified purpose.

120. Valid from 24th July, 2024 to 31st March, 2025.

121. Valid from 1st April, 2025 to 31st March, 2026.

122. Valid from 1st April, 2026 onwards.

[30/23.07.2024 - Condition Nos. 119 to 122 inserted]

123 If, the importer submits an undertaking before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that the goods so imported shall be for use in laboratory or for use in research and development purposes and shall not be sold or traded after importation and that in case of failure to comply with this condition, he shall be liable to pay, in respect of such quantity of the said goods as is proved to have not been so used for the specified purposes, an amount equal to the duty leviable on such quantity but for the exemption under this notification.

[41/31.07.2024 - Condition No. 123 inserted]

List 1 (See Sr.No.104 of the Table)

(1) Acid Sodium Carbonate (Sodium bicarbonate)

(2) Batter

(3) Breadcrumbs

(4) Citric Acid

(5) Flavouring extracts, and sauces

(6) Flavouring Oil

(7) Food Colours

(8) Food Enzymes

(9) Food Grade Phosphates

(10) Food Marinates

(11) Food Tenderizers (12) Natural Edible Gum

(13) OTR Fresh Fish Bags (Oxygen Permeable)

(14) Polypropylene box as per buyer’s requirements

(15) RFID label to tag on carton or box

(16) Seasoning Salts/acids such as sodium carbonate, potassium hydrogen tartrate

(17) Sodium Citrate

(18) Solid board box as per buyer’s requirements

(19) Sorbitol

(20) Starch (Wheat/non-wheat)/Pre-gelatinized Starch

(21) Pre-dust breaded powder

[30/23.07.2024 - Item (21) inserted]

[02/01.02.2022 - List 1 substituted]

List 2 (See S. No. 109 of the Table)
[02/02.02.2021 - List 2 Omitted]

1) Amprolium hydrochloride

2) Ascorbyl dipotassium 2 sulphate dihydrate

3) Ascorbyl polyphosphate

4) Avilamycin

5) Avoparcin

6) Bovine albumin fraction

7) Bovine somatotropin

8) Buparvaquone

9) Calf serum/foetal calf serum

10) Dulbecco phosphate buffer saline medium

11) Flavophospholipol

12) Follicular stimulating hormone (FSH)

13) Gonadotropin releasing hormone (GnRH)

14) Halofuginone bromide

15) Human chorionic gonadotropin hormone (HCG)

16) Ivermectin

17) Lasolacid sodium

18) Leutinising hormone

19) Lincomycin powder

20) Lincospectin (bulk drug lincomycin spectinomycin 1:2)

21) Maduramicin ammonium/haduramycin ammonium

22) Monensin granulated (coban premix)

23) Ovaprim gonadotropin releasing hormones (GnRH) analogue with domperidone

24) Pleuromutilin

25) Pregnant mare serum (PMSG)

26) Prostaglandin F2 alpha

27) Prostaglandin

28) Prostaglandins (PgF2 alpha)

29) Robenidin HCl

30) Salinomycin 12%

31) Tiamulin hydrogen fumarate

32) Tiamulin hydrochloride

33) Tylan premix

34) Tylosin tartarate/ tylosin phosphate

35) Vaccine for fish

36) Virginiamycin

37) 4-hexyl resorcinol

List 3 (See S. No 166 of Table)

1) Amikacin

2) Amphotericin-B

3) Amrinone

4) Aprotinin

5) Baclofen

6) Bleomycin

7) Busulphan

8) BCG vaccine, Iopromide,Iotrolan

9) Chlorambucil

10) Chorionic Gonadotrophin

11) Clindamycin

12) Cyclophosphamide

13) Dactinomycin

14) Daunorubicin

15) Desferrioxamine

16) Dimercaprol

17) Disopyramide phosphate

18) Dopamine

19) Eptifibatide

20) Glucagon

21) Hydroxyurea

22) Isoprenaline

23) Isoflurane

24) Lactulose

25) Lomustine

26) Latanoprost

27) Melphalan

28) Mesna

29) Methotrexate

30) MMR (Measles, mumps and rubella) vaccine

31) Mustin Hydrochloride

32) Pancuronium Bromide

33) Praziquantel

34) Protamine

35) Quinidine

36) Sodium Cromoglycate spincaps and cartridges

37) Sodium Hyalauronate sterile 1% and 1.4% solution

38) Somatostatin

39) Strontium Chloride (85 Sr.)

40) Thioguanine

41) Tobramycin

42) Tetanus Immunoglobin

43) Typhoid Vaccines:

(i) VI Antigen of Salmonella Typhi, and

(ii) Ty 2la cells and attenuated non-pathogenic strains of S. Typhi

44) Tretinoin

45) Tribavirin/Ribavirin

46) Urokinase

47) Ursodeoxycholic Acid

48) Vancomycin

49) Vasopressin

50) Vecuronium Bromide

51) Zidovudine

52) 5-Fluorouracil

53) Pegulated Liposomal Doxorubicin Hydrochloride injection

54) Ketoanalogue preparation of essential amino acids

55) Pergolide

56) Kit for bedside assay of Troponin-T

57) Solution for storing, transporting, flushing donor organs for transplant

58) Miltefosine

59) Milrinone Lactate

60) Methoxy Isobutile Isonitrile (MIBI)

61) Haemophilus Influenzae Type b Vaccine

62) Mycophenolate Sodium

63) Verteporfin

64) Daclizumab

65) Ganciclovir

66) Drotrecogin alfa (activated)

67) Eptacog alfa activated recombinant coagulation factor VIIa

68) Muromonab CD3

69) Japanese encephalitis vaccine

70) Valganciclovir

71) Low molecular weight heparin

72) Efavirenz

73) Emtricitabine

74) Azathioprine

75) Antinomycin D

76) Cytosine Arabinoside (Cytarabine)

77) Vinblastine Sulphate

78) Vincristine

79) Eurocollins Solution

80) Everolimus tablets/dispersible tablets

81) Poractant alfa

82) Troponin-I whole blood test kit

83) Blower/mister kit for beating heart surgery

84) Fluoro Enzyme Immunoassay Diagnostic kits

85) Tablet Telbivudine

86) Injection Exenatide

87) DTaP-IPV-Hib or PRP-T combined Vaccine

88) Pneumococcal-7 Valent Conjugate Vaccine (Diphtheria CRM197 Protein)

89) Injection Thyrotropin Alfa

90) Injection Omalizumab

91) Abatacept

92) Daptomycin

93) Entacevir

94) Fondaparinux Sodium

95) Influenza Vaccine

96) Ixabepilone

97) Lapatinib

98) Pegaptanib Sodium injection

99) Suntinib Malate

100) Tocilizumab

101) Agalsidase Beta

102) Anidulafungin

103) Caspofungin acetate

104) Desflurane USP

105) Heamostatic Matrix with Gelatin and human Thrombin

106) Imiglucerase

107) Maraviroc

108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate)

109) Sorafenib tosylate

110) Varenciline tartrate

111) 90Yttrium

112) Nilotinib

113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection

114) Micafungin sodium for injection

115) Bevacizumab

116) Raltegravir potassium

117) Rotavirus Vaccine (Live Oral Pentavalent)

118) Pneumococcal Polysaccharide Vaccine

119) Temsirolimus Concentrate for infusion for injection

120) Natalizumab

121) Octreotide

122) Somatropin

(123) Diagnostic Agent for detection of Hepatitis B antigen

(124) Diagnostic kits for detection of HIV antibodies

(125) Enzyme linked immune absorbent assay kits Elisa kits

[02/01.02.2022 - Strikethrough items deleted]

[02/01.02.2022 - Item 95 to be omitted w.e.f. 1 October 2023]

[02/01.02.2022 - Item 123 to 125 inserted w.e.f. 2 Feb 2022]

List 4 (See S. No. 167 and 607 of the Table)

1) Aurothiomalate Sodium

2) Asparaginase

3) Agglutinating Sera

4) Anti-Diphtheria Normal Human Immunoglobulin

5) Anti-human lymophocyte immunoglobulin IV

6) Anti-human thymocyte immunoglobulin IV

7) Anti-Pertussis Normal Human Immunoglobulin

8) Anti-Plague serum

9) Anti-Pseudomonas Normal Human Immunoglobulin

10) Basiliximab

11) Beractant Intra-tracheal Suspension

12) Blood group sera

13) Botulinum Toxin Type ‘A’

14) Burn therapy dressing soaked in gel

15) Bovine Thrombin for in vitro test for diagnosis in Haemorrhagic disorders

16) Bovine Albumin

17) Bretyleum Tossylate

18) Calcium Disodium Edetate

19) Carmustine

20) Cesium Tubes

21) Calcium folinate

22) Cholestyramine

23) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)

24) Cobalt-60

25) Corticotrophin

26) Cyanamide

27) Diagnostic Agent for Detection of Hepatitis B Antigen

28) Diagnostic kits for detection of HIV antibodies

29) Diphtheria Antitoxin sera

30) Diazoxide

31) Edrophonium

32) Enzyme linked Immunoabsorbent Assay kits ELISA KITS

33) Epirubicin

34) Fibrinogen

35) Floxuridine

36) Flucytosin

37) Flecainide

38) Fludarabine Phosphate

39) Foetal Bovine Serum (FBS)

40) Gadolinium DTPA Dimeglumine

41) Gallium Citrate

42) Gasgangrene Anti-Toxin Serum

43) Goserlin Acetate

44) Hepatitis B Immunoglobulin

45) Hexamethylmelamine

46) Hydralazine

47) Idarubicine

48) Idoxuridine

49) Immunoassay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C.

50) Inactivated rabies vaccine Human diploid cell

51) Inactivated rabies vaccine Vero-cell

52) Intravenous amino acids

53) Intravenous Fat Emulsion

54) Iopamidol

55) Iohexol

56) (a) Indium (III) in bleomycin

(b) Indium 113 Sterile generator and elution accessories

(c) Indium 113 in brain scanning kit

(d) Indium 113 in liver scanning kit

57) Iscador, CLIA diagnostic kits

58) Levodopa with benserazine

59) Lenograstim

60) Meningococcoal A and C combined vaccine with diluant solvent

61) Methicillin

62) Metrizamide Inj with diluant

63) Monocomponent insulins

64) Mycophenolate Mofetil

65) Normal Human plasma

66) Normal Human immunoglobulin

67) Nuclear magnetic resonance contrast agent

68) Normal Human serum Albumin

69) Penicillamine

70) Pentamidine

71) Penicillinase

72) Poliomyelitis vaccine (inactivated and live)

73) Potassium Aminobenzoate

74) Porcine Insulin Zinc Suspension

75) Prednimustine

76) Porcine and Bovine insulin

77) Purified Chick Embryo Cell Rabies Vaccine

78) Pyridostigmine

79) Pneumocystis carinii IF kits

80) Prostaglandin E 1 (PGE1)

81) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L.H., FSH and Digoxin)

82) Radioisotope TI 201

83) (a) Rabbit brains thromboplastin for PT test (b) Reagent for PT tests (c) Human Thrombin for TT tests

84) Rabies immunoglobulin of equine origin

85) Sevoflurane

86) Rocuronium Bromide

87) Septopal beads and chains

88) Sodium Arsenate

89) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones

90) Solution of Nucleotides and Nucliosides

91) Specific Desensitizing Vaccine

92) Sterile Absorbable Haemostat for control of surgical vessel bleeding

93) Strontium SR-89 Chloride

94) Suxamethonium Chloride

95) Selenium-75

96) Teicoplanin

97) Tetrofosmin

98) Ticarcillin

99) Tranexamic Acid

100) Tocainide

101) Tri-iodothyronine

102) Triethylene Tetramine

103) Thrombokinase

104) Teniposide

105) Trans-1- diamino cyclohexane Oxalatoplatinum

106) Ticarcillin Disodium and Potassium Clavulanate combination

107) Vindesin Sulphate

108) X-ray diagnostic agents, the following :-

(i) Propylidone

(ii) Ethyl iodophenylun decylate

(iii) Iodipammide methyl glucamine

(iv) Lipidoll utra fluid

(v) Patent blue

109) Zalcitabine

110) Zoledronic Acid

111) Anti-Haemophilic Factor Concentrate (VIII and IX)

112) Pembrolizumab (Keytruda)

113) Trastuzumab Deruxtecan

114) Osimertinib

115) Durvalumab

[30/23.07.2024 - Items 113 to 115 inserted]

[17/29.03.2023 - Item 112 inserted]

[02/01.02.2022 - Strikethrough items deleted]

List 5 (See S.No.168 of the Table)

1) Chlorine

2) Helium

3) Silicon tetra chloride

4) Germanium tetra chloride

5) Phosphorous oxychloride

6) Sulphur hexa flouride oxygen

7) Olige-poly iso cyanate ethyl-acetate solution

8) Colouring ink for fibre

9) Binder of polyurethane or vinyl chloride-vinyl acetate copolymer

10) UV resin 1 & 2/Ribbon matrix

11) Nylon-12 / Ether Ester Elastomer

12) Coloured Nylon 12/ Nylon 11/Ether Ester Elastomer

13) Elongated polyethylene tape

14) Polyester tape/Water blocking tape
[25/06.07.2019 - Item No. 14 amended as " Polyester tape"]

15) Nylon thread/water swellable yarn

16) Polyethylene cord

17) Biaxily oriented nylon tape

18) Silica tube / rod, other than preform

19) Aramid Yarn

20) Impregnated Glass fibre reinforcement (Glass rovings)

21) Rip Cord

22) Nylon 11

23) Low smoke zero Halogen compound for sheathing

24) Glass yarn / Rovings

25) Complex high molecular weight resin in acrylate solution

26) Acrylated monomers

27) Photoinitiater

28) Tert Butyl perbenzoate

29) Zinc soap of long fatty acid mixture

30) Modified polypropylene

31) thylene acrylic acid (EAA)/Vinyl ester

List 6 (See S.No.168 of the Table)

1) Glass yarn / Rovings

2) UV resin

3) Complex high molecular weight resin in acrylate solution

4) Acrylated monomers

5) Photoinitiater

6) Tert Butyl perbenzoate

7) Zinc soap of long fatty acid mixture

8) Modified polypropylene

9) Ethylene acrylic acid (EAA)/Vinyl ester

List 7 (See S. No. 171 of the Table)

List 7 Omitted by 02/01.02.2022

List 8 (See S.No. 331 of the Table)
List 8 Omitted by 01/02.02.2020

List 9 (See S. No. 331 of the Table)
List 9 Omitted by 01/02.02.2020

List 10 (See S. No. 397 and 398 of the Table)

1) 765 KV Transformers

2) 765 KV Reactor

3) 765 KV Circuit Breaker

4) 765 KV Isolators

5) 765 KV Current Transformer

6) 765 KV Capacity Voltage Transformer

7) 765 KV Surge Arrestors

8) INVAR/ACSS Conductor for high temperature application

9) 765 KV Polymer Long Rod Insulators

10) Emergency Restoration System (ERS) for extra-high voltage transmission Line

11) Overhead Optical Ground Wire (OPGW), including hardware and accessories such as Vibration Damper, Joint Box, Suspension and tenslon clamps

12) High Voltage DC Divider and CT

13) High Voltage DC Reactor

14) High TRV Circuit Breaker for High Voltage DC application

15) Protective Spark Gap and Damping Equipment for Thyristor Controlled Series Compensator (TCSC)/ Fixed Series Compensator (FSC)

16) Thyristor Controlled Series Compensator (TCSC)/ Fixed Series Compensator (FSC) MOV for Series Compensation

17) Optical Current Transformer

18) 400 KV Extra High Voltage Cables

19) Gas Insulated Switchgear equipment for 220 KV and above

20) Thermo Vision Camera

21) On-line Puncture insulator detector

22) Hot line Kits and Tools for transmission line live maintenance

23) Hot line washing equipment for insulators

[02/01.02.2022 - Items 1 to 11, 18 and 19 omitted w.e.f. 1 April 2022]

List 11 (See S.No. 399 of the Table)

Textile machinery for man-made fibre and yarn industry:-

1) Machinery for continuous polymerization plant:

(a) Polymerizing equipment, including esterification reactor, vapor separator, pre- polymerization reactor, polymerization reactor, static mixers, polymer pumps and automatic chipping system; pre-polyester pumps, spray condensers, probe assemblies, vacuum pumps, vacuum equipment such as ejectors, jacketed valves and jacketed control valves, pre-poly filters, mechanical seals and cooling system of polymerization reactors

(b) Slurry and additive preparation system, such as high shear agitators, mill feed pumps, filters and injection systems for additive and slurry pumps

(c) HTM (Heat Transfer Medium) and heating system; HTM pumps

(d) PTA conveying system, including container unloading platform and rotary feeders

(e) Polymer transfer line equipment, including polymer coolers and jacketed polymer pumps; tandem drives on-line master batch and additive injection system

(f) Solid state polymerization equipment, including pre-crystalliser, crystalliser and rotary feeders

(g) Process control equipment, including viscosity measuring equipment (Viscometer) and, Distributed control system

(h) Atomic absorption spectrometer, X-ray fluorescence spectrometer

(i) Extraction tower with accessories like centrifugal dehydrator and blower

(j) Chip conveying system and accessories like blowers, filters and rotary and screw feeders

(k) Solid State polymerization system including blowers and nitrogen plant

(l) Crushing and melting system for caprolactum

(m) V.K. Tube

(n) Screw Feeder

(o) Centrifugal dehydrator

(p) Drying Tower

(q) Circulating Blower

(r) Fuel Oil Bowler

2) Machinery for synthetic fibre plant:

(a) Spinning equipment, including manifold spinning beams, pre-heating ovens and finish applicators

(b) Polymer transfer line, including extruder, color blender and continuous polymer filter (CPF); polymer valves

(c) Draw-off equipment, including take-up equipment, thread cutters and aspirators, spin defect detectors, draw off unit, tow guide equipment, lace-up or suction gun and tow suction unit; traversing unit

(d) Draw line (Fibre line), including creel, tow guide stand, draw frames, drawing bath, heat set calender/thermosetting/annealer unit, tow assembler, draw-off unit, tensiometer roll, steam box, crimping machine, spray box, tow guide system, cable dryer, tow cutter and grinding machine and tow cutter reels

(e) Hydraulic baling press, strapping machine, dock levelers and automatic bale handling equipment

(f) Process control equipment, including precision anemometer, thermo-hygrograph, aspiration psychrometer, ultrasonic cleaning unit, spinneret inspection system, infrared pyrometer, optical temperature measuring instrument; pack cleaning equipment with hydrolysis and vacuum pryolysism and pack press

(g) Textile laboratory equipment for fibre testing, including favimat, fafegraph HR, coring machine, stereo microscope, crimper tester, fibre shrinkage tester, refractometer, conductivity meter :

3) Machinery for synthetic filament yarn plant:

(a) Spinning equipment, including manifold, spinning beams and pre-heating ovens

(b) Polymer transfer line, including extruder, color blender and continuous polymer filter (CPF)

(c) Take-up equipment, including take-up frames, oil application unit, godet rollers, yarn guides, thread cutters and aspirators, lace-up/suction gun, take-up and draw winders

(d) Packing and automation equipment, including automatic doffers, automatic bobbin storage and handling system

(e) Draw texturising machine, including creel, intermingling jets, ceramic guides, doffers

(f) Textile laboratory equipment for yarn testing, including automatic tensile tester, projection microscope, denier skein reel, entanglement tester, denier auto count, dynafil, uster tester, online finish checking instrument

4) Other capital goods for synthetic fibre/yarn industry:

(a) Spin draw winding machine

(b) Spindles

(c) Yarn guides

(d) PSM Rings

(e) Ballon Control Rings

(f) Travellers

(g) Extruders

(h) Extruder barrel

(i) Online filamentation detector

[02/01.02.2022 - Item No. 4, sub-items (b), (c), (e), (f) omitted w.e.f. 1 April 2022]

5) Machinery for Regular/HWM Viscose Staple Fibre Plant:

(a) Sintered Filter Media

(b) Automatic High Speed centrifugal separator

(c) Fibre production lines

(d) Fibre Cutter

(e) Fibre Dryer

(f) Pneumatic Fiber Fidders

(g) Baling Press

(h) Plate Heat exchanger

(i) Graphite heat exchanger

(j) Neno filtration plant

6) Machinery for Lyocell Fiber Plant:

(a) High viscosity handling equipment including pulper

(b) Reactor for cellulose dissolution;

(c) Thin film evaporator with accessories

(d) Spinning module

(e) Air quenching systems and associated control systems

(f) Fiber washing and treatment machines

(g) Baling Press

7) Process and quality control equipment for artificial man-made cellulosic fibre/yarn industry:

(a) Robotic Fiber sampler

(b) Spectrophotometers for fiber color evaluation

(c) Automatic absorption spectrophotometer

(d) X-ray phloroscence spectrometer

(e) Automated oil pick up analyzer

(f) Automated titrator

(g) Textile laboratory equipment for testing of fiber properties such as denier, tenacity, elongaton, spinning fault, UV value and microscope with fibre imaging system

8) Machinery for Viscose Rayon Filament Yarn/ Rayon Tyre Yarn:

(a) Twin rolls press

(b) Ageing Drum Hopper

(c) Blowers and Fans for Alkali Cellulose Transport system

(d) Slorry Pumps including VFDs

(e) Automatic Pulp handling system

(f) Simplex/Churn

(g) Plate and Frame Filter Press

(h) Viscose Pumps (Gear/Screw Pumps including VFDs)

(i) Evaporator

(j) Heat Exchager- Hastalloy Plate and Frame Type

(k) Crystallizer

(l) Vacuum System - Ejectors, Boosters, Vacuum Pump and Vacuum Filter

(m) Auto bagging and weighing system

(n) Sand Filters

(o) Centrifugal Pumps including VFDs

(p) Pot Spinning Machine

(q) Spinning Pots and Pot Motors

(r) Metering Gear Pumps for Viscose

(s) Automatic cake wrapping system

(t) Air Splicer for Knotting Yarn

(u) Automation for Cone Weighing and Cone Doffing

(v) Auto Cone Packing and Palletizing

(w) Environment Monitoring like Gas Monitors for Carbon-di-Sulfide (CS2), Hydrogen Sulfide (H2S) Sulfur Dioxide (SO2)

(x) BOD and COD Monitors

(y) Textile Laboratory Equipment for Yarn testing namely, Universal Computerised automatic Tensile Tester and Denier Tester

(z) Gas Chromatography and Mass Spectrometer

9) Other machinery for man-made fibre and yarn industry:

(i) Pulp slurry with automatic slurry control systems

(ii) Alkali Cellulose Cooler-Fluidized with automatic temperature control

(iii) Press Lye Filter

(iv) Xanthator with automation

(v) Rough and Fine Grinders for Viscose

(vi) Viscose Filters

(vii) Viscose deaerators

(viii) Color slurry injection pumps

(ix) Slurry homogeniser system

(x) After treatment line for washing fibre, conveying of fibre and chemical treatment

(xi) After treatment chemicals filtration system

(xii) Pneumatic fibre squeezing system

(xiii) Wet fibre opener

(xiv) Dry fibre opener

(xv) Online fibre contamination and removal system

(xvi) Automatic bale handling system

(xvii) Bale inspection system

(xviii) Automatic candle filters for spin bath filtration

(xix) Dry condensing system for low pressure vapour removal in evaporators, crystalli-sers 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

List 12 (See S. No. 400 of the Table)

A. Sewing machines with in-built motors, falling under tariff item 8452 29 00

B. Machinery for garment sector, namely:-

1) Garment sand blasting or brushing machine

2) Hook and bar machine

3) Hydro-extractor machine

4) Garment washing machine falling under tariff item 8450 20 00

5) Waistband attaching machine

6) Label or tag inserting machine

7) Profile cutting machine

8) End cutter with cloth press track

9) Collar point trimmer/gear knotcher machine

10) Laser colour fading/marking/drawing machine

11) Laser operated colour spraying machine for garments

12) Needle detector machine

13) Fusing machine

14) Fabric laying machine

15) Computerised cutting machine

C. Machinery for manufacture of technical textiles, namely:-

1) Precision coating heads

2) Turret winder and unwinders

3) Coating equipment for scrim fabrics

4) Multi-colour roto gravure printing machine for coated fabrics

5) Printing equipment for sineage for coated or laminated fabrics

6) Grommet fixing machine

7) Ultra sonic, hot air and wedge RF/laser polymetric sealing machine

8) Weatherometer

9) Automatic thickness gauze

10) Puncture resistance

11) Twisting Machines

12) Material Handling system for Twisting Machines

13) Data capture system for Twisting Machines

14) Balancing Equipment for Cable Corder Spindle Motors

15) Shuttle-less looms

16) Reeds for weaving machines

17) Warp defects detection system

18) Parts for 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, Filamen-tation detector, Fluff Detector, Automatic Fabric Inspection System, Tacho-meters

26) Storage and Transport systems namely, Automated fabric transport system and Automated fabric packing system

27) Finishing Machines namely, Dipping Machine for Tyre Cord/industrial Fabrics, Coating Machines, Dipping Machine for beting duck, Stenter for Technical Textiles, Embossing Rollers, Parts and Accessories for Dip and coating units, Hydraulic Control for Accumulator, Dynamic Braking for Pull Rolls System, De-webber system, Burners with Controllers

28) Testing equipment, namely, Tensile Tester, Thermal Shrinkage Tester, Twist Tester, Fatigue Tester

D. Woollen machinery items, namely:-

1) Automatic Hopper Feeder

2) Greasy Wool Opener

3) Tow-to-Top Converter

4) Automatic/Semi-Automatic Pump Press

5) Ring frame with 50 mm Ring or below PLC/Computer controlled

6) PLC/ Computer Controller Assembly Winding machine

7) PLC/ Computer controlled Two- for Twister/Three-for-one Twister

8) Twisting /covering machine for Lycra Yarn

9) Automatic cleaning machine for Heald, Reeds and drop wires.

10) Electric/ Electronic/ motorized beam trolley with Harness lifting arrangement.

11) Open Width scouring machine/Rope scouring machine

12) Damping unit for fabric conditioning

13) Automatic Weft straightener

14) Shearing machine

15) Continuous crabbing machine

16) Wollen ring frame

17) Fibre/Yarn/Fabric testing equipment namely, Fineness meter, Evenness Tester, Light Fastness Tester, Strength Tester, Length Measurement Tester, Crease Recovery Tester, Projection Microscope, Pilling and Abrasion Tester, Colour Comparator for instant observation of matched shades, Yarn friction and Hairiness meter and Seam Slippage Tester

18) Rag tearing machine

19) Fibre opening and blending machine

20) Self Acting spinning frame

21) Raising machine

E Machinery for use with shuttleless looms, namely, electronic dobby and jacquard.

F Machinery for manufacture of denim fabrics, namely:-

1) Sand blasting or brushing machine

2) Washing machine falling under tariff item 8450 20 00

G. Machinery for manufacture of non-wovens textiles, namely:-

1. Complete production lines for the production of following non-wovens, up to rolled goods preparation and packing, namely:

(a) Needle punched non-wovens

(b) Chemically bonded non-wovens

(c) Thermally bonded non-wovens

(d) Stitch bond non-wovens

(e) Spun laced (hydro entangled) non-wovens

(f) Spun bonded non-wovens

(g) Melt blown non-wovens

(h) Spun bond melt blown (SMS) non-wovens

2. Machinery for finishing of all non-wovens

3. Machinery for converting non-wovens into made-ups

H. Other machinery for use in textiles industry, namely:-

1) Spandex/elastane yarn attachment on ring frame for manufacturing core spun yarn

2) Single end warping machine

3) Single end sizing machine

4) Reaching-in machine

5) Humidification plant

List 13 (See S. No. 409 of the Table)

1. All types of Refinery Process Units including distillation (CDU, VDU, Condensate Fractionator), thermal cracking (Delayed Coker, Visbreaker, Flexicoker), catalytic cracking (FCC, Hydrocracker), lube processing (Deasphalting, Dewaxing, Solvent Extraction), hydro- isomerisation, catalytic reforming, treating (Merox, Amine), recovery (Propylene, Ethylene, Butane), synthesis (MTBE, TAME), gas concentration plant, bitumen blowing, sour water stripping and extraction (Pentane, Hexane, BTX).

2. All types of Hydrogen Generation, Recovery and Purification Plants, Sulphur Recovery Plants including Tail Gas Treatment Units, with associated components and equipments, including reactors (like shift, Claus, hydrotreater, CBA, desulphurizer), furnaces, steam reformers, waste heat boilers, condensers, Pressure Swing Adsorption (PSA) systems, incinerators, vessels, boilers, pumps, compressors, drivers, alongwith associated instrumentation and control systems and auxiliaries (skidded or otherwise).

3. All types of Utility Systems, including Nitrogen Systems comprising of generation,storage and vaporization plants, Flare Systems comprising of flare tips, stacks, seal drums, knockout drums and pumps, Refrigeration Systems comprising of compressors, refrigerant storage and heat exchangers, Emergency Power Systems comprising of generators, UPS and batteries, with component equipments and all systems auxiliaries, instrumentation and control systems.

4. All types of Process Subsystems, including Continuous Catalyst Regeneration Systems for Reformer, Recovery Plus Systems for Reformer, Power Recovery Train Systems for FCC, Feed Nozzles for FCC, Vapour Recovery Systems, Cryogenic Systems for LPG either supplied separately or as a whole, with component equipments, drivers, instrumentation and control systems, and auxiliaries.

5. All types of Water Handling and Treatment Systems, including sea water intake systems comprising of sea water band screens, Desilting systems for still basin, Sea Water filtration/Chlorination Systems, Desalination plants, Cooling Water Towers, Demineralization plants, Condensate Polishing Systems, Deaerators and Potable Water Systems, and all component equipments, vessels, pumps, vapourisers, condensers, filters, eductors, heat exchangers, drivers, screens, framing structures, gates, instrumentation and control systems, activated carbons, ion exchange resins, resin traps, additive injection systems and auxiliaries (skidded or otherwise)

6. All types of Effluent Solids/Liquids/Gaseous Processing, Handling, Control, Abatement and Disposal Systems, including plate interceptors, dissolved air floatation devices, skimmers, hydrocyclones, clarifiers, chemical dosing systems, acid treatment and biological treatment systems, Spent Caustic Neutralisation Systems and Sewage Filtration/Treatment Systems, with component equipments, instrumentation and control systems.

7. All types of Air Handling Systems and Equipments, including plant/instrument air compressors, FD/ID fans, blowers, dehumidifiers, pneumatic systems, mixers, dryers, intake filters, vents, silencers, cyclones, stacks, manifolds, ducts, with drivers, auxiliary seal/lube/control oil systems, instrumentation and control systems.

8. All types of Fired Heaters and Boilers, with radiant coils and sections, transfer line assemblies, convection coils and sections, cross over/jump over pipes, fittings, tube sheets, tube supports, refractory materials, structural steel supports, casings, stacks, dampers, soot blowers, ducting systems, gas/oil/dual burner assemblies, burner tiles, waste heat boilers (WHB), steam generators, economizers, air/fuel preheat systems, FD/ID fans, fuel gas/oil kids, and including LPG vaporizers, steam superheaters, heat recovery steam generators, electric heaters, FCC flue gas coolers, steam reformers, CO boilers, circulating fluidised bed boiler, auxiliary boilers, process interheaters, thermal reactors, thermal incinerators, coke feeders, limestone feeders, ESP/baghouse filters, alongwith associated instrumentation & control systems, including burner lighting, flame detection and burner management systems.

9. All types of compressors, including

axial, centrifugal,diaphragm,
reciprocating, rotary screw and

sliding vane type compressors, for gas, air, hydrocarbon and all special services including FCC Power Recovery Trains (PRT), LPG vapour return blowers, with drivers of motor or steam turbine or expansion turbine or engine or gas turbine or hydraulic turbine types, speed governor systems, seal/lube/control oil systems (skidded or otherwise), gear assembly, bearings, barring gears, clutch, couplings, intercoolers, after coolers, suction filters, instrumentation & control systems including vibration monitoring anti surge control, inlet guide vane control, sequencer control, control panel and machine condition monitoring systems.

10. All types of Heat Exchangers, including shell and tube, double pipe, kettle, plate welded plate, high pressure (breech lock), Armstrong and brazed types, with plain or fin or High Flux or U tubes for cooling inter-cooling, trim cooling, chilling, condensing, crystallizing, heating, vaporizing or re-boiling services, with tubes, tube sheets, head assemblies, shells, flanges, bolts and nuts, gaskets, baffles, tie rods, instrumentation and control systems.

11. All types of Air Cooled Exchangers, for cooling, inter-cooling, trim cooling, chilling and condensing services, with plain/finned tubes, of carbon steel, admiralty brass, alloy steel, stainless steel, monel or titanium or other materials, with fans, fan drivers, structural steel support frameworks, instrumentation and control systems, anti vibration systems.

12. All types of Agitators and Mixers, including static, jet, dilution types, motor drivers, aeration systems, with instrumentation and control systems.

13. All types of Filters, Screens and Strainers, including backwash, bucket, carbon, cartridge, duplex, pressure / mechanical, rotary, drum, sand, sock/bag, vaccum types, and special FCC net bottoms catalyst filters, screens, strainers, demisters and sea water clarifiers, with instrumentation and control systems.

14. All types of Vaccum Producing Equipments, including ejectors, educators, venturies, with instrumentation and control systems.

15. All types of Materials Separation systems, including cyclones, centrifuges, coalescers, dust collectors, electrostatic precipitators, oily water separators, flocculators, and specialized systems of Crude Oil Desalters, Reactor Cyclones and Regenerator Cyclones for FCC, third Stage Separators and Fourth Stage Cyclone Separators for FCC, with vessel internals, grids, distributors, supports, instrumentation and control systems.

16. All types of Materials Transporting Equipments, including loading and unloading arms and racks, gantries, dispatch tanks, loading / transfer pumps, hydraulic systems, weigh bridges, Diesel shunters, feed or injection or spray nozzles, skimmers, soot blowers, with instrumentation and control systems, including load cells and metering stations.

17. All types of Electrical Equipments including switchyard equipments, transmitters, relays, solar power systems, including solar panels, batteries and charger, phase shift monitors, motor or steam turbine generators, protection relays for generators, auxiliary seal/lube/control oil systems, actuators, annunciators, lighting masts, lighting fittings, panels, batteries and battery chargers, bus ducts, all types of cables including power/instrument/compensating/fibre optic/coaxial/control cables, cable joints, capacitors, distribution boards, fittings, substations, grounding/neutral resistors, heat tracing systems including insulation, microprocessor based process controllers, local control stations, motor control centres, power control centres, HT/LT motors, shock eliminators, HT/LT switch gears, transducers, HT/LT transformers, UPS and variable speed drivers over current protection devices, instrumentation and control systems including load distribution and management systems and auxiliaries, (skidded or otherwise).

18 All type of materials handling equipments including belt or pneumatic conveyors, ducts, hoists, bucket or jib cranes, (with or without gangways), pipe and hoses, funnels, hoppers, disengaging lock hoppers, catalyst addition pots, valves and sampler devices, bagging, weighing and bag stitching systems, weigh bridges, buoy systems for crude oil receipt, pipeline and manifolds with valves, fenders, mooring aids, laser docking systems, product tanker loading facilities, with associated equipments, instrumentation and control systems, and auxiliaries.

19. All types of coke handling and storage equipments, including coke crushers, coke cutting systems, coke drum unheading devices, coke drum switching systems, coke conveyors, stackers and reclaimers, silos/hoppers, dust abatement systems, belt weighers, Sulfur Handling and Storage Equipments and Sulphur Granulation or Flaking or Prilling Systems with associated equipments, instrumentation and control systems and auxiliaries.

20. All types of Product Filling Systems, including LPG bottles filling machines and bitumen drum filling machines, and associated equipments, instrumentation and control systems and auxiliaries.

21. All types of injections and Dosing Packages, for Injection or metering or dosing of chemicals, additives, inhibitors, odourisers, oxygen scavengers, blocides, chlorine, polymers, caustic, acids, emulsifiers, antifoams or antifoulants, with their component equipments, like drums, tanks, pumps, instrumentation and control systems, auxiliaries (skidded or otherwise).

22. All types of Pumps, including API or non-API, centrifugal , diaphragm, in-line, jockey, vertical, booster, barrel, gear, Sundyne, screw, ram, reciprocating or submersible types, single stage or multistage types, for petroleum crude or intermediate products or petroleum products and byproducts, water including sea water and boiler feed water, chemicals, slops or sludge services, liquid booster for LPG (cryogenic), with motor or steam turbine or hydraulic turbine or diesel engine drivers, and instrumentation and control systems, auxiliaries, including seals flushes, gear boxes, water cooling harnesses and lube oil consoles.

23. All types of Tanks and Storages, including plate materials, flanges, fasteners, nozzles, fittings and other components for assembly/construction/erection at site, and instrumentations, including relief, breather, and rim vent values, nitrogen blanketing systems, roof drain pipings, rim seals, flame arrestors and automatic tank gauging systems, for oil, hydrocarbon (petroleum crude, products, byproducts, intermediate and blend components), water, chemicals, slops, sludge storage in either cone, fixed, floating, dome or internal floating roof configurations, solids storage in silos, bins or hoppers and LPG/propylene/ethylene/propane/butane storage in spheres, bullets or cryogenic tanks, and instrumentation and control systems.

24. All types of Columns, either supplied separately or together, comprising of grids, screens, distributors, nozzles and their supports/fasteners and accessories, for services like absorption, desorption, stripping, fractionation, distillation, splitting, stabilization, extraction, washing or scrubbing services, and column internals comprising of trays either bubble, jet, multi downcorner (MD), sieve or valve trays, or either random or structured type packings, and their appurtenances, instrumentation and auxiliaries.

25. All types of Vessels and Drums, either supplied separately or together, comprising of shells, heads, internals, grids, screens, demisters, coalescers, boots, distributors, packing and their supports/fasteners and accessories, for storage, separation, reaction, mixing, decoking, degassing, flashing, draining, blow down, desuperheating, drying, sealing, receiving, surge and interface controlling services, and their appurtenances, instrumentation, insulation and auxiliaries.

26. All types of Reactors, either supplied separately or together, comprising of shells, heads, catalysts, support materials, grids, screens, demisters, coalescers, distributors, packings and supports/fasteners and accessories, for carrying out cracking (FCC Reactor and Spent Catalyst Stripper), coking (Coke Drums), visbreaking, hydrotreating, hydro desulphurization, Hydrocracking, catalytic reforming (platformer), shift, sulpher (claus), adsorption (CBA, PSA), oxidizing, treating (Merox), regenerating (FCC Regenerator/Combustor), desulphurising reactions, spray and mixing nozzles and their appurtenances, instrumentation and auxiliaries.

[02/01.02.2022 - items 3, 5, 7, 8, 10, 17,
22 to 26 omitted w.e.f. 1 April 2022]

27. All types of Instrumentations, including various types of level/pressure/density/temperature/flow instruments, detectors, level/pressure/draft/temperature gauges, capacitance/level/limit, proximity switches, transmitters, annunciators, controllers, converters, transducers, temperature sensor assemblies, load cells, orifice assemblies, rotameters, pitot tubes, venturies, meter runs, control/metering panels, pneumatic/motorised/hydraulic/piston actuators, recorders, solenoid operated valves, transmitters, thermocouples, temperature elements, sight glasses, amplifiers, annubars, barriers / isolators, all types of flow meters, custody transfer meters, meter provers, density meters, electromechanical/magnetic/nuclear/radar/ultrasonic level indicators, weighing and bagging systems and test equipments for testing and calibration of above instruments.

28. All types of Transmitters and Monitors, including electronic transmitters for measurement of level, pressure, flow speed, temperature and weight, and monitoring systems for ambient air, fugitive emissions, pipelines, speed, stack emissions and vibration.

29. All types of Control Equipments, including ball/butterfly/gate/globe/needle/plug/bellow sealed type control valves, shutdown valves, self actuating, solenoid, on/off, fast acting quarter turn, pressure regulating, breather and pressure/vaccum relief valves, pilot operated safety valves, and valves for specialised services, such as catalyst addition systems and lock hopper control systems.

30. All types of Control Hardware and Software Systems, including Distributed Control Systems (DCS), Emergency Shutdown Systems (ESD), Programmable Logic Controllers (PLC), Security and Access Systems, Terminal Automation Systems, Advanced Process Control (APC) Systems with Real Time Optimizer (RTO), Supervisory Control and Date Acquisition (SCADA) Systems, and Refinery Information Management System (RIMS) with operator panels, computers, date loggers, interfaces, relay cabinets, engineering controls, large display screens, microwave transmission and receiver equipments, logic multipoint recorder/multiplexers, and their hardware and software

31. All types of Fire and Gas Detection Systems, consisting of LEL/fire/smoke/UV/gas/IR/toxic detectors, panels, cables, weather protection housing, junction boxes, detector cards, cabinets, calibration equipments, beacons and lights, and their hardware and software.

32. All types of Pipes, Tubes and Hoses, including cladded, coated, lined, made of carbon steel, low temperature carbon steel, alloy steel, stainless steel, GRP, copper, aluminium HDPE, PP, fibre glass, monel incolloy, titanium or any other materials, and other in seamless or welded construction, for all applications fields joint coating materials, with instrumentation and control systems like pipeline surge relief systems, auxiliaries, painting and insulation.

33. All types of Pipe Fittings, including elbows, connectors, tees, pipe fabrication accessories, spargers, nozzles, plugs, packing glands, rings, flanges, gaskets, supports, pads, manifolds, siphons, shock absorbers, struts, fasteners, mitre/long radius/short radius bends, sockolets, weldolets, spray nozzles, graylock fittings, swagelock/compression fittings, insulating kits, special steam traps, liquid float traps, bellows, flexible hoses, couplings, vent silencers, and speciality items like Teflon sliders, standpipe expansion joints, spring supports/hangers, scraper tees, pipeline and manifolds with valves, cleaning/scraping/monitoring pigs, pig launcher, pig receiver and pig detection system, cathodic protection system with sacrificial anodes and CP monitoring system, with instrumentation and auxiliaries.

34. All types of valves, including ball, butterfly, check, diaphragm, gate, double disc or knife gate,, globe bellow sealed globe, jacketed, plug, through conduit type valves, with manual/gear/motor/hydraulic operations, for oil, water, steam, hydrocarbon, chemical, cryogenic, subsea, nitrogen blanketing and thermic fluid services, and specialised services valves, like FCC butterfly valves, Cooker switch valves, standpipe slide valves, flue gas divertor valves, pressure reducing station systems, pipeleine and manifolds and riser tie-in manifolds.

35. All types of Gaskets and fasteners, including anchor/foundation/structural bolts, flanges, studs, nuts, washers, and metallic/soft/spiral wound gaskets and O-rings.

36. All types of Structural Steels, Materials and Plates including carbon steel/LT carbon steel/alloy steel/stainless steel plates, bars, rolled sections, tubular sections, HYSD bars, dampers, prefabricated tresties, pipe bridges with pre-installed pipes, loading platforms, steel A frames, blast proof doors, steel tubulars, seamless and welded, special steel piles, dolphins, low, medium and high strength steel, fasteners, and special application refractory/copalite/sulphide resistant quick setting cements.

37. All types of ferrous or non-ferrous pre-fabricated/semi-fabricated, Plant Structures, including pipe racks, supporting frames, trestles, pipe bridges with pipes pre-installed and pre-insulated.

38. All types of Analyzers, either on-line or off line, for measurement of H2S, Oxygen, NOX, SOX, CO2, CO, hydrocarbon, dew point, density, conductivity, pH, combustible gases, oil in water, vapour pressure, silica, sodium, distillation, flash point, moisture, viscosity and smoke point, and analyzer sampling systems/cubicles, analyzer houses with sample conditioning systems, sample probes/sensors, tubings, HAVC systems, calibration gases cylinders and Drager tubes.

39. All types of Laboratory Equipments, including sampling, quality control and analytical equipments for testing and measurement of various petroleum crude/products/by products quality parameters, and including sample collection equipments, gas/ion chromatograph, CFR engines for octane and cetana number, pulse NMR, spectrophotometers of different types, distillation equipment systems, analyzer management systems and laboratory information management systems, with instrumentation, auxiliaries, hardware and software.

40. All types of Safety and Fire Fighting Equipments, for safety of personnel and plant and machinery including fire suits, fire monitors, Q.B. bulbs, spray nozzles, ambient air monitors, heat and flame resistant clothings, portable extinguishers, deluge skid systems, explosimeters, rupture discs, fire fighting systems, fire tenders, foam systems with foam storage and monitor, transport and booms, snorkels, sprinkler systems, breathing air apparatus, fire proofing materials for passive fire protection of steel structures and oil spill protection booms, with auxiliaries.

41. All types of Communication Equipments, including cables, bone mikes, frequency synthesizers, meteorological instruments, microwave transmission and receiving equipments, public address systems, intrinsically safe walkie-talkies, UHF/VHF multi-channel communication systems, radio telemetry systems, with remote telemetry units, portable units and PC based master telemetry units and antenna systems.

42. Initial charge of all types of catalysts, deslocants, zeolites, activated carbons, clay molecular sleves, used in refining and processing of petroleum crude, petroleum products and by-products.

43. Software Support Systems, including training simulation systems, electronic documentation systems, CAD stations, date tapes, operation/maintenance/safety manuals, scanners, plotters, printers, software including licenses, specifications, drawings, technical literature, and their hardware and software.

44. Special Maintenance Systems, including hydro-jetting tools, pneumatic torque wrenches, EOT/mobile cranes, hoists, grinders, high pressure cleaning systems, induction bending machines, auto welding machines, various welding equipments like girth welding, vertical flux cord, bottom saw, four-side edge preparation, angle rolls, rolling and levelling machines, sky climbers, hot tapping machines, bolt tensioners, high pressure test pumps, tube bundles pullers, tube nippers, ultrasonic leak detectors, machine condition monitoring systems and associated sub-assemblies, vibration analysers and computerized alignments systems.

45. Sub-assemblies, tools, accessories, protective coating/paint materials, stores, spares, materials, supplies, consumables for running, repairing or maintenance of the goods specified in this List.

List 14 (See S. No. 411 of the Table)
List 14 Omitted by 01/02.02.2020

List 15 (See S.No. 412 of the Table)
List 15 Omitted by 01/02.02.2020

List 16 (See S. No. 421 of the Table)

1) Telephonic or telegraphic apparatus of the following description namely: -

(a) Switching apparatus for cellular mobile telephone service

(b) Base station controllers

(c) ATM Switches

(d) Frame Relay Switches

(e) Ethernet Switches

2) Apparatus for Carrier Current Line System or Digital Line System of the following description namely:-

(a) HDSL System

(b) Dense Wave Division Multiplexing (DWDM) System

(c) Routers

3) Radio communication equipment including VHF, UHF and microwave communication equipment of the following description namely:-

(a) Base Trans-receivers stations (BTS)

(b) Satellite communication equipment; the following customer premises equipment, namely:-

(i) Radio with LNA, up converters and down converters

(ii) Satellite modems

(c) BTS ancillary equipment of the following description namely:- (i) Cellular repeaters

(ii) Amplifiers

(iii) Wave Guides

4) Network management stations

5) Computers for billing and customer services

6) Short message service hardware

7) Automatic call distribution system

8) Transcoders

9) Test equipment

Note:- Goods specified against item 1(a) is to be imported only by Cellular Mobile Telephone Service Licencees and Universal Access Service Providers

List 17 (See S. No. 424 of the Table)
List 17 omitted by 02/01.02.2022

List 18 (See S. No 425 of Table)
List 18 omitted by 02/01.02.2022

List 19 (See S. No. 426 of the Table)

(1) Micromanipulators

(2) Molecular beam expitaxy system (MBE system)

(3) Chemical vapour deposition (CVD) system - Low pressure CVD (LP CVD) - Metal organic CVD (MO CVD)

(4) High pressure oxidation systems

(5) Lithography systems

(6) Direct step on wafers / steppers

(7) X-ray lithography systems

(8) E-Beam mask making system

(9) E-Beam direct write system

(10) Mask aligners

(11) Mask inspection systems (comparators)

(12) Wafer scriber or Wafer slicer or Wafer sawing machine or Wafer fractures or any combination thereof

(13) Die bonders or wire bonders or combination thereof

(14) Wafer sawing machine

(15) Leak detection system

(16) Clean room air showers

(17) Particle monitor / counter both air and liquid borne

(18) Automatic encapsulation system, Automatic marking / branding machine

(19) Clean room laminar flow air handling system

(20) Ultra clean room equipment

(21) Ultra high purity demineralised water treatment plant

(22) PVDF welding and orbital welding machines

(23) Ultra high pure (UHP) gas distribution system

(24) Toxic gas distribution / monitoring system

(25) Fourier Transform Infra-red (FTIR) Spectrophotometer for measuring Epitaxy Thickness, Boron and Phosphorus weight percentage

(26) Parts of FTIR instrument

(27) Interferometer and nano- scan meter for measuring deposited metal or oxide thickness

(28) Ellipsometer for measurement of refractive thickness, thickness of layers deposited on semi- conductor wafer

(29) De-Oxo purifiers and puridriers and Hydrogen, Nitrogen, Oxygen and Argon gases

(30) Hydrogen, Oxygen and Nitrogen gas generators and accessories for producing high purity process gases for semiconductor wafer/device manufacture

(31) Automatic lead frame loaders for semiconductor devices

(32) Mercury probing apparatus and accessories for measuring oxide purity and carrier concentration of semiconductor wafers

(33) Parts of mercury probing apparatus

(34) Fume scrubbers for toxic process gases used in semiconductor industry

(35) Apparatus for profiling and measurement of the surface including topography of semiconductor wafers and /or any layers deposited on it

36) Mass Flow Controllers (MFC) and Source Vaporiser for various process gases used in semiconductor wafer processing

37) RF Generator for Epitaxial Reactors heating

38) Parts of RF Generator

39) Equipment used for quality control namely Burn-in Systems, moisture monitors and parts thereof 40) Tools for Moulding, Cutting, Trimming operations used in the semiconductors manufacture

41) Apparatus for the measurement of dynamic electrical parameters of Semiconductor wafer devices

42) Apparatus for measuring physical parameters of junction in semiconductor wafter

43) Automatic trim and form/die equipment for semiconductor devices

44) Electro polished SS pipes, Swagelok fittings, nupro bellows valves, manual shut-off valves, non- return valves, high purity gas and chemical filters

45) Optical pyrometer for measuring infra-red radiated temperature

46) Gas Chromatograph/Analyzer for analysing purity of process gases

47) Toxic gas monitors and Alarms

48) Milli-Volt generator for temperature profiling of diffusion furnace used in semiconductor industry

49) Curve Tracer for measurement of dynamic electrical parameters of semiconductor wafers/devices

50) Apparatus for measurement of life time carriers/Switching time for semiconductor devices

51) Contact Printer for photomask

52) Die sheer Tester

53) XRP Tester for inspection of the Moulded / Encapsulated devices for finding out the defects

54) Trace Moisture Analyzer / Dew point analyser for measuring moisture contents in PPMS

55) UV light intensity measurement apparatus in semiconductor manufacture

56) Critical Dimension measurement system for Mask making

List 20 (See S. No. 427 of the Table) – [List 20 Omitted by 25/06.07.2019]

List 21 (See S.No. 430 of the Table)

1) Cell cultivation devices, namely, roller bottle systems and spinner flasks

2) CO2 incubator

3) DNA/Oligonucleotides Synthesizers

4) Electrophoresis system – (Protein & DNA; 2D)

5) ELISA Reader

6) ELISA Washer

7) Fluorimeters

8) Low Temperature Freezers (minus 70 degrees and less)

9) Spectrophotometers (including Nuclear Magnetic Resonance Spectrometers)

10) Cartridges and membranes for ultra-filtration, micro-filtration, reverse osmosis, sterile filtration and viral removal

11) Cell cultivation devices like roller bottle systems, spinner flasks etc

12) Centrifuges-tubular, explosion proof, disk stack

13) DNA/Oligonucleotides Synthesizers and DNA Analysers

14) Electrophoresis system (protein and DNA; 2D)

15) ELISA washer

16) Fluorimeter

17) LC-MS machines

18) Low temperature freezers (minus 70 degree centigrade and less)

19) Micro-array equipment including scanners, micro-fluidics station, arrayers, bio-analysers, micro-array chips and bio-chips

20) Proteomic Analysers and proteomic lab Systems

21) Flow Cytometer/FACs

22) Protein Purification System

23) Gel Documentation System

24) Enzyme linked immuno SPOT (Elispot) Reader System

List 22 (See S. No. 430 of the Table)

1) UV/Visible spectrophotometer, either with PDA and/or kinetics measurement and low bandwidth

2) Preparative chromatographic system

3) Chiral columns and other HPLC columns for specific application

4) X-ray diffraction equipment

5) Capillary electrophoresis

6) Robotic sample processing system

7) Particle size analysers, laser diffraction, lights scattering and photocorrelation spectroscopy types

8) Atomic absorption Spectrophotometer

9) Tensiometer

10) Moisture balance

11) Elemental analyser

12) High Precision Auto titrator

13) TOC Analyser

14) Ion Chromatograph

15) Spectrofluorimeter.Luminescence meter

16) Parenteral particle counting system

17) Particle shape analyser

18) FT-NIR Spectrophotometer

19) FT-Raman Spectrophotometer

20) Spectropolarimeter

21) Adsorption gas apparatus

22) Freezing point apparatus

23) Hot stage microscope

24) Osmometer

25) Porosity analyser

26) Sample preparation instrument

27) Automated sampling devices

28) Surface area analyser

29) Multiple organic synthesizer

30) Focussed Microwave oven for ortoanic synthesis

31) Immersion cooling probe for 100 ° C

32) High Pressure hydrogenator

33) Gas generators

34) Automated dissolution test apparatus, including robotics

35) Stability chambers conforming to ICH guidelines

36) Rotational visco meter and Rheometer

37) Assembly for lontophoresis studies

38) Ultra filteration equipment

39) Diffusion cell apparatus

40) Densitometer

41) Sustained release apparatus

42) Suppository testing device

43) Zeta potential analyser

44) Ultracentrifuge

45) Inverted microscope with fluorescence microscopy and photographic attachments

46) Transilluminator,

47) Moodular protein electrophoresis apparatus (1D/2D),

48) Nucleic acid sequencer

49) Imaging densitometer

50) Fast-protein Liquid Chromatography

51) U.V. Crosslinker

52) Probe Sonicator

53) Sintillation counters (Y and B)

54) CO2 incubator

55) Incubator shakedr for bacterial culture

56) Polymerase chain reaction machine

57) Cell harvestor

58) Speed Vac

59) Hybridizing oven

60) Protein sequencer

61) Confocal microscope

62) Capillary electrophoresis

63) Electroporator

64) Scanning electron microscope

65) Amino acid analyser

66) Peptide synthesizer

67) Phosphor imager

68) Fluorescence activated cell sorter

69) ELISA reader

70) Fermenter

71) Spray drier

72) Protein purification set up

73) Stimulator

74) Two channel organ bath (with two channel recorder accessories) (a) Isotonic transducer (b) Isometric transducer (c) Pressure transducer

75) Plethymsometer

76) Blood pressure monitor

77) Blood pressure manual scanner

78) Auto analyser

79) Biofuge

80) Passive avoidance apparatus with controller

81) Auto stainer

82) Microtome

83) Cell harvestor

84) Tissue embedding machine

85) 4 channel auto track system

86) Blood cell counter

87) Blood flow meter

88) Stereotaxic microscope

89) Microdialysis (pull-push counter)

90) Radiotelemetric monitoring system

91) High speed refrigerated research centrifuge

92) pH meter (3 decimal reading)

93) Microscope phase contrast

94) Microscope polarizing

95) Vacuum rotary evaporators with digital display and control, different sizes

96) Freeze drier (Lyophilizer)

97) Precision pipetting devises

98) Refrigerated bath

99) Low temperature circulatory bath (-33° C)

100) Magnetic stirrer with precision temperature control and digital display

101) Thermostatic blocks (Dry bath) with or without magnetic stirring facility

LIST 23 (See S.No. 431 of the Table)
List 23 omitted by 02/01.02.2022

List 24 (See S. No. 432 of the Table)

1) Singeing machine

2) Fabric reversing machine

3) Yarn drying machine

4) Volumetric/Gravimetric measurement liquid chemical station

5) Lab dye preparation machine

6) Lab infra Red Drying Machine

7) Continuous weight reduction machinery through microwave technique

8) Kier decatising/continous decatising machine

9) Solvent scouring machine

10) Blanket Fringing Machine

11) Raising/Brushing Machine

12) Circular Knitting Machine

13) Industrial Sewing machine

14) Single needle bed drop feed lockstitch machine

15) Single needle lockstitch flat bed machine

16) Single needle flat bed drop feed lockstitch machine with speed more than 3500 stitches per minute

17) High speed twin needle feed lockstitch machine

18) High speed two needle lockstitch machine

19) Computerised multineedle lockstitch/chainstitch machine

20) Single needle lockstitch machine with built in trimmer

21) Blind stitch machine of various models

22) Single needle drop feed chainstitch machine

23) Two needle chainstitch or lockstitch machine

24) Chainstitch overedging machine

25) Two or three needle chainstitch machine

26) 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.

27) Safety stitch machine

28) Power driven flat bed knitting machine

29) Computerised flat bed knitting machine

30) Power operated flat lock/overlock machine

31) Linking machine

32) Loop making machine

33) Power driven socks knitting/gloves knitting machine

34) Whole garment making machine (knitted)

35) Plain stitching machine with more than 3500 stitches per minute

36) Computerised plain stitching machine with more than 3500 stitches per minute

37) High speed needle feed two needle flat bed industrial sewing machine

38) Sewing machine zig-zag flat bed

39) High speed multiple needle sewing machine

40) Class feed of the arm industrial sewing machine

41) Button hole sewing machine

42) Button stitch sewing machine

43) Elastic inserting machine (on a variety of garments)

44) Belt attaching machine

45) Zip attaching machine

46) Bar tacking machine

47) Hemstitch machine

48) Smoking machine

49) Power driven cloth cutting machine.

50) Band knife cutting machine

51) Collar turning and blocking machine and cuff turning and blocking machine.

52) Cuff press

53) New automatic collar turning machine

54) Automatic pocket welt sewing machine or Automatic pocket welting machine

55) Pocket creasing machine

56) Embroidery machine with 10 heads and above

57) Computerised embroidery machine

58) Printing and curing machine

59) Quilting machine

60) Snap fasterns fixing machine and/or siwa thereof

61) Thread cleaning machine

62) Steam Press

63) Portable boiler for steam press

64) Steam Cabinet

65) Vaccum table

66) Fusing press

67) Dry to Dry cleaning machine

68) Stain/spot removing machine/gun

69) Automatic 25-needle shirring/smoking machine

70) Shirt folding machine

71) Form finisher

72) Collar contour trimmer

73) Spreading machine

74) Shoulder pad attaching machine

75) Shrinkage controlling machines for knitting fabrics

76) Loopdrivers for tubular knitted fabrics

77) Mercerising machines for tubular knitted fabrics

78) Singeing machines for tubular fabrics

79) Pile cutting machines for knitted fabrics

80) Rotating edging machine for fabric rolls

81) Conveyors for garments

82) Garment Calendering machine

83) Tie making machines

84) Labelling machines

85) Laying and cutting machines

86) Button and Rivet fixing machine and/or dies thereof

87) Weft straightening and calendering machine

88) Slit Opening Machine

89) Lab Yarn dyeing machine

90) Lab dyeing machine

91) Lab pressing machine

92) Automatic cone winding machine with yarn splicer and auto doffing system

93) Drawing in machine

94) Computer aided design system

95) Fully automatic grey fabric inspection machines with roll to roll winding having microprocessor recorder

96) Colour matching computer

97) High speed Intersecting Rotary/Chain/Pin Drawing Sets/Gill Boxes

98) Rectilinear Combs

99) Draw Frame/Roving Frame/Automatic Rubbing Frame/Bobbiners/Finishers, for use in woollen textile industry

100) Ring frames from 60 MM Ring Dia and above, for use in woollen textile industry

101) Ring Frames with Siro Sp- inning attachment / Auto Doffers having maximum 75 MM Ring Dia, for use in woollen textile industry

102) Shearing, polishing and cropping machines

103) Step cleaner

104) Flax hackling machine

105) Drawing machine for Flax

106) Roving machine for Flax

107) Wet ring frame for Flax

108) Auto winding machine for Flax

109) Continuous spinning machines for Viscose Filament Yarn.

110) Digital electronic frequency inverters for spinning machines including control boards

111) Finishing oil metering pumps with relevant feed system

112) Metering gear pumps for Viscose

113) Portable systems for injection of pigments for viscose dope complete with stirred vessel, metering pumps, instruments and control panel

114) Precious metal spinnerettes including distribution plates (pre- spinnerette)

115) Spin bath degassinag plant by flash evaporation

116) Spin bath backwash filtration system with candle filters

117) Continuous dissolving and homogenising system for viscose preparation

118) Contidisk filters for viscose

119) Spinbath heat exchanger in graphite

List 25 (See S.No. 432 of the Table)

1) Effluent treatment unit with biopaq reactor, activate sludge process, activated carbon, ultrafiltration ozonisation facilities

2) Combined contipress/decatising machine

3) 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

[02/01.02.2022 - Item 1 and 3 to be omitted w.e.f. 1 April 2022]

4) Hydraulic Flat Paper Press/continuous Hydraulic Flat paper Press/Rotary Press

5) Fully fashioned high speed knitting machine

6) Computerised Pattern maker/ Pattern grading/marker

7) Computerised embroidery pattern- making machine with plotter

8) High Speed Warping machine with yarn tensioning, pneumatic suction devices and accessories

9) Shuttleless loom (air jet, water jet, rapier and projectile and narrow width high speed needle)

10) Beam knotting machine

11) Auto control type humidification plant

12) Carding Sets, for use in woollen textile industry

13) Yarn/ Fabric mercerising machine

14) Continuous bleaching plant

15) Wet fabric spreading and squeezing machine

16) Relax drum/conveyer drying machine

(i) Drying range

(ii) Float dryer

(iii) Loop dryer

(iv) Drum dryer

(v) Jet dryer

(vi) Rapid dryer

17) Compacting Machine

18) Computer controlled HTHP yarn dyeing machine

19) Soft package winders (dye package winders)

20) Automatic dye weighing and dispensing system

21) Open width Tubular inspection machine

22) Fastness testing equipment

23) Shrinkage testing equipment

24) Indigo dyeing range with/without sizing plant

25) Computer colour matching equipment

26) High speed computer control padding mangle

27) Powder dot coating machine

28) Laser engraver or inkjet engraver

29) Pre-shrinking range for flat and Knitted goods

30) Knit-tubular mercerising or bleaching-cum-mercerising machine

31) Auto flame controlled, width controlled singeing machine for flat and Knitted fabrics

32) Milling and scouring machine

33) Shearing and Polishing machine

34) Kier Decatising/Decatising machine

35) Combined Contripress / Decatising machine

36) Auto fabric detwister

37) Rotary/Flat bed screen printing machine

38) Curing/Polymerising machine

39) Continuous rope/open width washing machine

40) Open width continuous dyeing range

41) Soft flow dyeing machine

42) Jet dyeing machine

List 26 (see S. No 434 of Table)

1) 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

2) Silk weaving and twisting machines consisting of hank-to-bobbin cone winders, silk doubling machine,and Electronic jacquard weft knitting machine

3) Arm dyeing machine for hank degumming dyeing

4) Hank dryers (continuous type)

5) Silk felt calender

6) Clip stenter

7) Silk calender

8) Silk decasting machine

9) Overflow machine for silk fabric dyeing

10) Cone-chees degumming and dyeing machine

11) Beam dyeing machine for silk fabric

12) Semi-automatic screen printing machine

13) Loop agers

14) Design studio equipment

15) Colour kitchen equipment

16) Colour matching computer

List 27 (See S.No.439 of the Table)

1) Air blast dust removing machine

2) All types of staking machines except slocum (slow combing process)

3) Automatic Drying machine

4) Automatic Lacing machine

5) Automatic Leather Perforating and/or Punching machine

6) Automatic Lock-Stitching Cylinder Bed Bartacker

7) Automatic machine to control, to slant and to glue leather straps

8) Automatic Milling machine

9) Automatic Milling-Boring Machine

10) Automatic or semi-automatic hydraulic press (750 tonnes or more)

11) Automatic Padding machine

12) Automatic Spraying machine

13) Automatic Tacks - Reinforce machine

14) Automatic Work Unit for assembling the complete Insole

15) Back Part Moulding machine

16) Band-saw with or without Flier

17) Bandknife Splitting machine

18) Belt Punching and cutting machine

19) Bobbin machine with counter

20) Boot leg ironing machine

21) Bottom Leather Grain Crack Tester

22) Bottom roughing and/or scouring machine

23) Box Stamping machine

24) Buckle Stappling machine

25) Button Hole (Eyelets end) machine

26) Button Sewing machine

27) Button stitch / Sewing machine

28) Cementing or Glueing machine

29) Cementing machine and cementing gun

30) Chain Slotting machine

31) Channel Closing machine

32) Channelling and Grooving machine

33) Clicking Board levelling/planing machine

34) Clicking machine/cutting press

35) Clicking Machine Hydraulic (Bottom)

36) Coloriemeter

37) Column Boring machine

38) Computerised Sewing Machine

39) Computerised Skiving machine

40) Conveyor system including conveyors for heat setting, cold setting, drying and reactivating and sterilizing of footwear with or without vacuum

41) Counter Cementing Machine

42) Counter Moulding machine

43) Counter Tightening machine

44) Coupling and edge pre- trimming machine

45) Crimping machine

46) Crumpling and embossing machine

47) Curtain coating machine

48) Cylinder Bed Sewing machine

49) Die Bending machine

50) Double Band Cleaning machine

51) Dust removing machine- pneumatic/hydraulic

52) Dyeing machine

53) Edge buffing machine

54) Edge Inking machine

55) Edge Pre-Trimming machine

56) Edge Setting machine

57) Edge Trimming machine

58) Elastic inserting machine on variety of garments

59) Electrical machine for cutting and slanting straps

60) Electro pneumatic weaving machine for leather

61) Electronic skin assessor

62) Embossing Plates for Press for leather printing

63) Engraved rollers for Press for leather printing

64) Evening and Roughing machine for Soles and Insolses

65) Fibre Board Flexing machine

66) Fine Turn machines for Lasts

67) Finish Sheet Resistance Tester

68) Finishing Machine for Lasts

69) Fixed Head/Travailing Head Clicking Cutting machine

70) Flat Bed Double Needle Sewing machine

71) Flat Bed Single Needle Industrial Sewing machine with or without trimer

72) Folding machine for brief cases and other leather products

73) Folding machine for sides for Brief Case

74) Forepart conditioning machine

75) Frame Fixing/Frame Folding machine

76) Fusing presses

77) Halogen and Adhesive/film Application machine

78) Hand Operated Press for Inserting Perforation Tubes and Prickers

79) Heat Setting plant

80) Heat transfer press

81) Heel and Sole Brushing machine

82) Heel and Sole Buffing machine

83) Heel Attaching machine

84) Heel Breast Cementing machine

85) Heel breast roughing machine

86) Heel Breasting machine

87) Heel Building machine

88) Heel Covering machine

89) Heel Molder Flanger

90) Heel Nailing machine

91) Heel profiling machine

92) Heel seat and side lasting machines

93) Heel Seat Cement Lasting machine

94) Heel Trimming / pretrimming / Cupping or combined machine

95) High Speed Corner Stitching machine

96) Hole punching machine

97) Hot Melt Applicators

98) Humidifier for Uppers

99) Hydraulic / Pneumatic sammying and /or setting machine

100) Hydraulic automatic plating ironing machine

101) Hydraulic Bending machine

102) Hydraulic Fleshing machine

103) Hydraulic Ironing and Embossing Press

104) Hydraulic Scudding machine

105) Hydraulic Setting machine

106) Hydraulic Shaving machine

107) Hydraulic Shearing machine

108) Hydraulic Splitting machine

109) Hydraulic Sulphide applicator

110) Injection Moulding of PVC/TPR/EVA Soles, Inserts and Half Soles

111) Injection Moulding press to produce Plastic shoe Lasts

112) Insole Attaching machine

113) Insole Backpart Stiffener Tester

114) Insole Bevelling machine

115) Insole Covering machine

116) Insole moulding machine

117) Ironing and Conditioning machine including chill setter machine

118) Kamborian Lasting machine

119) Knife Grinding machine

120) Knife making equipment for cold steel and forged steel

121) Label stitching machine

122) Last Turning machine

123) Lastometer

124) Leather buffing machine

125) Leather cover cutting machine for Heels

126) Leather Polishing machine

127) Leather rolling machine

128) Lining roughing machine

129) Lining Trimming machine

130) Loop closing machine

131) Loose / Nailing machine

132) Manual loop cutter

133) Mckay Stitching machine

134) Milling machine with or without polishing for uppers or leather goods

135) Moccasin Lining Trimming machine

136) Moccasin Preforming machine

137) Motorised hides and skins stamping machine

138) Moulds for rubber sole direct vulcanising press and PVC direct injection soling machine

139) Multiple Row Upper Chain Stitching machine i.e. 3 Rows and above

140) Three Needles for Small Arm Cylinder machine for Multiple Row Stitching

141) Outsole Stitching machine

142) Paste drying unit

143) Pattern binding machine

144) Pattern corner cuting and binding machine

145) Pattern Grading machine

146) Pattern making machine

147) Pattern Perforator

148) Pattern Plan

149) Pattern scanner

150) Pattern Scanning machine

151) Piping making machine with trimming and embellishment fixing machines

152) Plan Computer Controlled Nesting System

153) Pneumatic Broaching machine

154) Pneumatic control moulder machine for buckles

155) Pneumatic fusing machine for ironing fusible interlining

156) Polishing machine

157) Polyshanking machine

158) Polyurethane / PVC / TPR and EVA Sole, Insole, Heel, Heel Tip Injection Moulding machine (single or multiple station)

159) Fore part lasting machine

160) Post Bed Double Needle Sewing machine

161) Post Bed Single Needle Sewing machine

162) Post Bed Single Needle under Edge Trimming

163) Pounding or beating or ironing machine or combination of such machines

164) Pre-lasting conditioner

165) Preparing and polishing machine

166) Pulling Over and Cement Lasting machine

167) Pulling Over Machine

168) Punches for model room

169) Punches of all varieties

170) Punching and / or eyeletting machine

171) PVC/PU/EVA direct injection soling machine (DIP construction)

172) Quilting machine

173) Raised Cord Sewing machine

174) Reactivating Plant for Shoe and Soles

175) Recessing and Roughing Soles machine

176) Recessing Welt machine

177) Rotary Collection Unit

178) Rotary Pigment Coating machine

179) Rotary Printing machine

180) Rough Turn machine for lasts

181) Roughing machine for Plastic Blocks

182) Roughing machinery for upper or soles or insoles

183) Rubber sole direct vulcanising press (DVP construction)

184) Satra Plan and Knife search

185) Scissors type and nibbling type machines for plates

186) Scouring and Blending machine

187) Screwing machine

188) Seam Ironing machine

189) Sectioning machine

190) Sewing machine Cylinder Bed

191) Sewing Machine for Ruffled Work and Genuine Mocassin

192) Sewing Machine Zig Zag Flat Bed

193) Shank / Sole / Counter reducing machine

194) Shank Rivetting machine

195) Shears for cutting pattern

196) Shears for Iron Bars

197) Side Lasting machine

198) Sidewall Roughing machine

199) Skiving machine

200) Slike Fastener Fatigue Tester

201) Snap fasteners fixing machine with or without dies therefor

202) Sole / Heel / Seat Roughing machine

203) Sole Edge Recessing / Shapping machine

204) Sole Levelling machine

205) Sole Stamping / Embossing machine

206) Soling Material Abrasion machine

207) Spiral Cutting machine/ Cutting Press

208) Spray Booths

209) Stamping machine for Upper / Lining / Socks

210) Steam Toe Press

211) Stich Marking machine

212) Strap / Strip Cutting machine

213) Strap Folding machine

214) Stretching and drying machine with or without conveyor and toggles

215) String Lasting machine

216) Strobel type stitching machine

217) Studs Attaching machine

218) Suit Case Stitching machine

219) Tack heel seat lasting machine

220) Tack Lasting machine

221) Tack Side lasting machine

222) Tanning and colouring drums

223) Taping and/or seam rubbing machine

224) Testing Equipments, namely :- Flexometer / Upper material flexing machine, Tensometer / Lastometer, Permeometer / Upper leather water proofness tester, Penetrometer / Bottom Leather water enetration machine, Finish rub fastness tester, Upper leather abrasion resistance machine, Dome lasticity apparatus, Finish fleat resistance tester, Adhesion of finish tester, Leather shrinkage emperature determination apparatus, Wrinklometer, Bottom Leather grain crack tester, Electronic oisture meter, Dyeing and fumbling machine for laboratory, fibre board flexing machine, State of cure pparatus, Ross Flexing machines, Soling materials abrasion machine, Heel fatigue tester, Heel impact ester, 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

225) Thermo cementing and folding machine

226) Toe Cap Applicator Thermoplastic

227) Top Lift Slugging machine

228) Transfer Arm

229) Trimming/milling machine with or without polishing device

230) Twin Needle, needle feedlock stitch sewing machine

231) Sole Attaching machine, single or multiple station, pneumatic or hydraulic

232) Two Needle Lock Stitching machine

233) Unlasting machine

234) Upper Cementing machine

235) Upper Edge Inking machine

236) Upper Embossing machine

237) Upper Folding machine

238) Upper Forming machine

239) Upper Perforating machine

240) Upper Reinforcing machine

241) Upper Seam Rubbing / Beating machine

242) Vaccum Drying machine

243) Vaccum forming machine for last with vaccum pump

244) Vice for holding pattern

245) Vision Lasting System for Toe Lasting machine

246) Vulcanizing Press

247) Welt (Rand) Attaching machine

248) Aquamix for use in Tanning industry

249) Prodomix for use in Tanning industry

250) Microtan / Computan for use in Tanning industry

251) Pneumatic press for engraving and marking

252) Pneumatic staple gun for stapling insoles, heels and uppers

253) Stapling machine for bows to uppers on leather shoes

254) Lighting assessment cabinet (for checking colour under different light conditions)

255) CAD/CAM equipment for shoe desgining and pattern engineering including software

256) Bias tape cutting machine

257) Spiking machine

258) Airhood with grinder

259) Sock liner press

260) Box folding machine

261) Outsole plates

262) Dust collector and exhaust systems

263) Shoe box making machine

264) Splitting machine (fitted with electronic and computer devices,etc.)

265) Moulds for footwear

266) Colouring/painting machines for soles and heels

267) High frequency welding/cutting machines for uppers and insoles

268) Degreasing/ cleaning machine for polyurethane soles

269) Strap fitting machine

270) R P box strapping machine

271) Dies for canvas shoes

272) Dies for soles and straps for footwear

273) Automatic button studs attaching machine for safety boot uppers;

274) Automatic dust removing machine for footwear or injection moulds;

275) Automatic loading system for belts;

276) Automatic loops cutter for belts;

277) Belt ends cutting and holes punching machine, single or double stations, with or without stamping machine;

278) Belts stamping and numbering machine;

279) Brushing machine;

280) Decorative pins, nails and other fittings fixing machines

281) Drying and inking machines for belts and leather goods

282) Embossing machines, all types

283) Forepart lasting machine

284) High Frequency embossing machines for uppers, Soles, Socks

285) Hot Glazing machine for belts and leather goods with or without polishing

286) Laminating machine of straps for belts

287) Laser designing and cutting machines

288) Rivetting machines with tools for leather industry

289) Snap Fasteners fixing machines

290) Stacking machine for belts

291) Top Line Forming Machine

292) Ultrasonic Designs embossing and transfer application machine

List 28 (See S.No.475 of the Table)

1) Scramblers

2) Descramblers

3) Encoders

4) Decoders

5) Jammers

6) Network firewalls

7) Network sniffers, scanners and monitoring systems

8) Probes for data monitoring

9) SMS and MMS monitoring systems

List 29 (See S. No.478 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

(3) Transvertor for amateur frequencies in assembled or kit form

(4) Grid Dip Oscillator, Radio Frequency Interference Filter, Balun Transformer, SWR bridge or reflectometer, Morse reader or Noise bridge

(5) Antenna with or without feeders/Antenna rotators for amateur frequencies

(6) Digital Frequency counter (upto 600 MHz) with accessories

B. 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.

List 30 (See S. No. 578 of the Table)

A. (1) Braille writers and braille writing instruments

(2) 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

(6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Compasses and Spar Wheels

(7) Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks

(8) Drafting, Drawing aids, tactile displays

(9) Specially adapted clocks and watches

B.(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

C. Artificial electronic larynx and spares thereof

D. Artificial electronic ear (Cochlear implant)

E. (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

(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

(7) Assistive listening devices, audiometers

(8) External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags

(9) Implants for severely physically handicapped patients including bone cement

Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement

01/02.02.2020 - SNo. E(9) amended

List 31 (See S. No. 598 of the Table)

1) Parbati-II, Himachal Pradesh - 4x200=800 MW (NHPC)

2) Teesta- V, Sikkim - 3x170=510 MW (NHPC)

3) Sipat-II, Chhattisgarh - 2x500=1000 MW (NTPC)

4) Vindhyachal-III, Madhya Pradesh - 2x500=1000 MW (NTPC)

5) Talcher-II, Orissa - 4x500=2000 MW (NTPC)

6) Rihand-II, Uttar Pradesh - 2x500=1000 MW (NTPC)

7) Sipat-I, Chhattisgarh - 3x660=1980 MW (NTPC)

8) Kahalgaon-II Phase-I & II Bihar - 3x500=1500 MW (NTPC)

9) Barh, Bihar - 3x660=1980 MW (NTPC)

10) Koldam, Himachal Pradesh - 4x200=800 MW (NTPC)

11) Tuticorin, Tamil Nadu- 2x500=1000 MW (NLC)

12) Parbati-III, Himachal Pradesh - 4x130=520 MW (NHPC)

13) Jhanor Gandhar CCPP-II, Gujarat - 2x650=1300 MW (NTPC)

14) Kawas CCPP-II, Gujarat - 2x650=1300 MW (NTPC)

15) RGPPL, Maharashtra - 2150 MW (JV of NTPC/ GAIL/ Govt. of Maharashtra)

16) Tapovan Vishnugad HEP, Himachal Pradesh - 4x130=520 MW (NTPC)

17) Simhadri-II, Andhra Pradesh - 2x500=1000 MW (NTPC)

18) Indira Gandhi STPP-JV project, Haryana- 3x500=1500 MW (NTPC)

19) Bongaigaon, Assam - 3x250=750 MW (NTPC)

20) Barh-II, Bihar - 1320 MW (NTPC)

21) Koderma TPS St-I, Jharkhand - 1000 MW (DVC)

22) Durgapur Steel TPS, West Bengal - 2x500=1000 MW (DVC)

23) Tehri Pump Storage Project - 4x250= 1000 MW (THDC)

24) Mauda, Maharashtra - 2x500=1000 MW (NTPC)

25) Rihand- III, Uttar Pradesh - 2 x 500=1000 MW (NTPC)

26) Nabinagar- JV with Railways, Bihar - 4 x 250=1000 MW (NTPC)

27) Vallur Stage- I Phase I & II, Tamil Nadu- 3 x 500=1500 MW (NTPC-Tamil Nadu Energy Co.Ltd.)

28) Raghunathpur TPS Phase 1, West Bengal - 2 x 600=1200 MW (DVC)

29) Tanda- II, Uttar Pradesh-2 x 660=1320 MW (NTPC)

30) Meja, Uttar Pradesh - 2 x 660=1320 MW (NTPC)

31) Vindhyachal-IV, Madhya Pradesh - 2 x 500=1000 MW (NTPC)

32) Solapur STPP, Maharashtra - 2x660=1320 MW (NTPC)

33) Nabinagar STPP, JV with Bihar, Bihar-3x660=1980 MW (NTPC)

34) Mouda STPP-II, Maharashtra- 2x660= 1320 MW (NTPC)

35) Raghunathpur TPS (Ph-II), West Bengal- 2x660=1320 MW (DVC)

36) North Karanpura STPP, Jharkhand- 3x660=1980 MW (NTPC)

37) Kudgi STPP stage-I, Karnataka- 3x800=2400 MW (NTPC)

38) Darlipalli STPP, Stage-I Orissa- 2x800=1600 MW (NTPC)

39) Barethi STPP, Madhya Pradesh- 6x660=3960 MW (NTPC)

40) Lara STPP, Chhattisgarh -2x800=1600 MW (NTPC)

41) Gajmara STPP Stage-I - 2x800= 1600MW (NTPC)

42) Rajiv Gandhi CCPP Stage- II Phase-I, Kerala- 3x350 =1050 MW (NTPC)

43) Gidderbha STPP, Punjab - 4x660= 2640 MW (NTPC)

44) Khargone Super TPP, M.P. - 2x660= 1320 MW (NTPC)

45) Gadarwara Super TPP, M.P. - 2x660= 1320 MW 2x800= 1600 MW (NTPC)

46) Katwa Super TPP, West Bengal - 2x800= 1600 MW 2x660= 1320 MW (NTPC)

47) Bilhapur STPP, Uttar Pradesh -2x660= 1320 MW (NTPC)

48) Talcher STPP [TPP] Stage-III, Orissa - 2x660=1320 MW (NTPC)

49) Khedar (Hissar), Haryana - 1000 (+200) MW (HPGCL)

50) Shree Singaji Thermal Power Project -2X600=1200 MW

51) Gas based CCPP Pragati-III, Delhi-1371.6 MW (Pragati Power Corp. Ltd.)

52) Sri Damodaran Sanjeevaiah, Nellaturu, Andhra Pradesh - 2x800=1600 MW (APPDCL)

53) Chandrapur Expansion, Maharashtra- 2x500= 1000 MW (MSPGCL)

54) Koradi Expansion, Maharashtra- 3x660= 1980 MW (MSPGCL)

55) Bhusawal Expansion, Maharashtra- 2x500= 1000 MW (MSPGCL)

56) Supercritical TPP at STPS Stage-V at Suratgarh, Rajasthan- 2x660)= 1320 MW (RRVUNL)

57) Supercritical TPP at Chhabra, Rajasthan- 2x660= 1320 MW (RRVUNL)

58) North Chennai, Tamil Nadu-2x600=1200 MW (TNEB)

59) Purulia Pump Storage Hydel Project, West Bengal- 4x225= 900 MW (State Sector)

60) Sagardighi TPP Ext. Unit 3&4, West Bengal-2x500=1000 MW (WBPDCL)

61) Shree Singaji TPP-2x660 (MP Power Generating Company Ltd MW (MPPGCL)

62) Krishnapatnam UMPP, Andhra Pradesh- 6x660= 3960 MW (Coastal Andhra Power Ltd.)

63) Mundra UMPP, Gujarat- 5x800= 4000 MW (Coastal Gujarat Power Ltd.)

64) Sasan, Madhya Pradesh- 6x660= 3960 MW (Sasan Power Ltd.)

65) Tilaiya UMPP, Jharkhand- 5x800= 4000 MW (Jharkhand Integrated Power Ltd.)

66) Orissa UMPP, Orissa- 5x800= 4000 MW

67) Chhattisgarh UMPP, Chhattisgarh- 5x800= 4000 MW

68) Cheyyur UMPP,- 5x800= 4000MW

69) Raigarh TPP, Chhattisgarh- 4x250= 1000 MW (M/s. Jindal Power Ltd.)

70) Akhakhol GBPP, Gujarat- 3x382.5= 1147.5 MW (M/s. Jindal Power Ltd.)

71) Udupi (Nagarjuna) Power Project, Karnataka- 2x600= 1200 MW (M/s. Udupi (Nagarjuna) Power Corp. Ltd.)

72) IPP project Haryana- 2x660= 1320 MW (M/s. Jhajjar Power Ltd.)

73) 726 MW CCGT being developed by ONGC-Tripura Power Company Ltd. (OTPC) at Palatana, Tripura-(2x250)(2x113.3)= 726 MW

74) Salaya TPP, Gujarat- 2x600= 1200 MW (M/s. Essar Power Gujarat Ltd.)

75) Tiroda TPP, Maharashtra-5x660=3300 MW (M/s. Adani Power Maharashtra Ltd.)

76) Kawai TPP, Rajashtan - 2x660=1320 MW (M/s. Adani Power Rajasthan Ltd.)

77) Teesta-VI, Sikkim - 4x125= 500 MW (M/s. Lanco)

78) Teesta-III Sikkim- 6x200= 1200 MW (M/s. Teesta Urja Ltd.)

79) KSK Mahanadi Power Company Ltd.(U-3 & 4) Janjgir- Champa, Chhathisgarh-2x600=1200 MW (M/s KSK Mahanadi Power Co Ltd.)

80) Rajpura TPP in the State of Punjab- 2x700= 1400 MW (M/s. Nabha Power Ltd.)

81) Talwandi Sabo power project at Banawala, Punjab.- 3x660=1980 MW (M/s. Talwandi Sabo Power Ltd. (TSPL))

82) TPP at Nandgaonpeth, MIDC, Amravati Dist,. Maharashtra.- 5x270= 1350 MW (M/s.Indiabulls Power Ltd.) Rattan India Power Ltd.

83) TPP at Karachhana, Allahabad, UP- 2x660 = 1320 MW (M/s. Sangam Power Gen Company Ltd.)

84) TPP at Bara, Allahabad, UP. -3x660=1980 MW (M/s. Prayagraj Power Gen. Company Ltd.)

85) TPP at Surguja, Chhattisgarh- 2x660 = 1320 MW (M/s. IFFCO Chhattisgarh Power Ltd.)

86) TPP at Dhenkanal, Orissa-3x350=1050 MW (M/s. GMR Kamalanga Energy Ltd.)

87) GMR Chhattishgarh Energy Ltd. Raipur, Chhattisgarh-2x685 MW

88) KSK Mahanadi Power Corporation Ltd. (U-2&5) Janjgir Champa, Chhattisgarh-2x600 MW

89) KSK Mahanadi Power Corporation Ltd. (U-1&6) Janjgir Champa, Chhattisgarh-2x600 MW

90) Thermal Powertech Corporation Ltd. Pynampuram Andhra Pradesh- 2x660 MW

91) KVK Neelanchal Power Pvt. Ltd Cuttak, Orissa-3x350 MW

92) East-Coast Energy Pvt. Ltd Srikakulam, Andhra Pradesh.-2x660 MW

93) Monnet Power Corporation Ltd. Malibrahmani, Orissa-2x525 MW

94) Hinduja National Power Corporation Ltd. Vishakhapatnam, Andhra Pradesh-2x520 MW

95) Corporate Power Ltd. Chandwa, Jharkhand-4x270 MW

96) Lanco Power Ltd. (U-3,4) Pathadi, Chhattisgarh-2x660 MW

97) Lalitpur Power Generation Company Ltd. Lalitpur, U.P.-3x660 MW

98) Lanco Vidarbha Thermal Power Ltd. Wardha, Maharashtra-2x660 MW

99) Lanco Babandh Power Ltd. Dhenkanal, Orissa-2x660 MW

100) DB Power Ltd. Vadodarha TPP Janjgir- Champa Chattisgarh-2x660 MW

101) Athena Chhattisgarh Power Ltd. Singhitarai TPS Janjgir-Champa, Chattisgarh- 2x600 MW

102) Essar Power Jharkhand Ltd. Tori, Jharkhand- 2x600 MW

103) MB Power (MP) Ltd. Anuppur, Madhya Pradesh-2x600 MW

104) RKM Powergen Pvt. Ltd. Uchpinde TPP Janjgir- Champa, Chattisgarh-4x360 MW

105) IL & FS Tamil Nadu Power Company Ltd. Cuddalore, Tamil Nadu-2x600 MW

106) Meenakshi Energy Pvt. Ltd Thamminapatanam, Andhra Pradesh-Ph-1:2x 150 Ph-II 2x350 MW

107) SKS Power Generation (Chhattisgarh) Ltd. Binj Kote TPP Raigarh, Chhattisgarh-4x300 MW

108) Jindal India Thermal Power Ltd. Angul, Orissa- 2x600 MW

109) NCC Power Projects Nellore AP-2x660 MW

110) Samalkot Power Ltd. Samalkot, Andhra Pradesh-2400 MW

111) Torrent Energy Ltd. Dahej, Gujarat-1200 MW

112) Neyveli New Thermal Power Station, Tamil Nadu- 2X500 MW=1000MW (Neyveli Lignite Corporation)

113) Kameng Hydro Electric Power Project, Arunachal Pradesh-600 MW North Eastern Electric Power Corporation Ltd. (NEEPCO)

List 32 (See S. No. 602 of the Table)

1) Tarapur Atomic Power Plants –3 and 4 (Maharashtra) – 1000 MW

2) Kudankulam (Tamil Nadu) – 2000 MW

3) Kaiga – 3 and 4 (Karnataka) – 440 MW

4) Rajasthan Atomic Power Project- Units 5 and 6 (Rawatbhata) - 440 MW, Units -7 and 8 (Rawatbhata) of 1400MWe

5) Prototype Fast Breeder Reactor (Kalpakkam) –500 MW.

6) Kakrapar Atomic Power Project-Units 3 and 4 (Kakrapar) of 1400 MWe.

7) Gorakhpur Haryana Anu Vidyut Pariyojana (GHAVP) Units -1 and 2 (700 MW x2)

8) Kudankulam Nuclear Power Project (KKNPP) Units – 3 and 4 (1000 MW x 2)

9) Mahi Banswara Atomic Power project- 1 to 4, Mahi Banswara, Rajasthan

10) Kaiga Atomic Power project – 5 and 6, Kaiga site, Karnataka

11) Gorakhpur Atomic Power project- 3 and 4, GHAVP site, Haryana

12) Chutka Atomic Power project- 1 and 2, Chutka site, Madhya Pradesh.

13) Kudankulam Nuclear Power Project (KKNPP) Units- 5 and 6 (1000 MW x 2)

[25/06.07.2019 - Item Nos. (9) to (12) inserted]

[32/07.08.2020 - Item No. (13) inserted]

List 33 (See S. No. 404 of the Table)

[30/23.07.2024 - List 33 substituted]

02/01.02.2022; 50/27.09.2022 - List 33 Substituted

SNo. Heading/ Description
Tariff Item

1. 7304 Premium/Chrome Casing pipes and
Tubing’s along with accessories,
connections, crossovers, couplings, Sub-
sea pipelines including weight coating
and wrapping- API 5L (American
Petroleum Institute) Line Pipe complying
requirement of Annexure-J and
Annexure-H of API list

2. 8207 Drilling bits for earth boring and rock
drilling tools

3. 8413, 8414, 8481, Equipment required for process and
842129, 843143, production platform like water injection,
847989, 847990, Gas turbine, sub-surface pumps and all
842199, 730799, type of Compressor, sub-surface pumps
854999, 853710, and sucker rod pumps, High pressure
841989, 842123 Valves, Equipment / Units for MEG
Reclamation & Regeneration Facilities
and Gas Dehydration Unit, Gas Engine,
Gas Generators, filters and filtering
equipment, Amine Plant

4. 8430 Oil and Gas Rigs (Onshore) Petroleum
and Gas well Drilling Machinery and
Equipment/Units for specialized services
for Offshore and Onshore petroleum
operations

5. 8475, 8180 High Temp Valve, sub-sea valves

6. 85311090 Fire prevention signaling apparatus

7. 87053000 Fire fighting vehicles

8. 8905, 898598, Oil and Gas Rigs (Offshore), Process and

890120, 890400, Production Platforms and Marine Vessels
732698, 732690, and Barges including Tugs, Security
890790, 560750, Boats, accommodation Work Barge,
731581, 401693, Geotechnical investigation and
847990, 401699, Geophysical Survey Vessel, Support
732690, 843143 vessel, FPSO, Turret Bouy Mooring
System, Equipment for Oil and Gas Rigs
and Specialized Services, Remote
Operated Vehicle, Light Vessels, dredges,
floating cranes and other vessels, the
navigability of which is subsidiary to their
main function, floating docs, Floating and
submersible drilling or production
platforms – Mooring ropes, Chains,
Shackles, Coupling Marines hoses,
Buoyancy Modules and connected
equipment

9. 89069000 Life Boats, Survival craft, Life craft,
Vessel for Pollution control

10. 8907 Oil tanker to be used for oil storage and
connected equipment, other floating
structures (for example rafts, tanks, coffer
dams, landing stages, buoys and
beacons)

11. 9015, 870590, Geological and Geophysical Equipment,

841350 Logging units, Vehicle mounted Logging
Units, Survey Vessel required for
petroleum operations

12. 90200000 Breathing appliances and gas masks

13. 90301000 Fire and gas detection equipment
including H2S monitoring equipment

14. 2710 Oilfield chemicals namely Potassium
3811 Formate, Hollow Glass Sphere Grade-IV,
3824 Aqueous Film Forming Foam 6% US Mil.,
3905 Glutaraldehyde, Hydroxymethyl
3104 20 00 Phosphonium Sulphate, Ammonium
2915 Persulphate, Demulsifier Low
Temperature, Potassium Chloride,
Xanthum Gum polymer, Oil and Gas wells
specific Cement Additives and Cesium
Formate

15. 732690, 391729, Perforation Guns/carriers & accessories,
730429 Carbon / GRE Drill Pipes, Drill Collars

16. 730791, 731815, Subsea/ onshore Production System
843143, 842139, including Structures, Christmas tree,
730799, 731824, Control System (including HPU, EPU,
848190, 848180, MCS, TUTU, Subsea Control Modules,
730511, 854442, Retrievable Production Modules), Tie-in
730429, 730519, system, Jumper, HIPPS, Electrical / Fiber
730890, 843049, Optic and Steel Flying Leads.
731290, 731829, Gooseneck, PLETS, SSIVs, ILS , PLR,
820590 Wellheads, Umbilicals, Manifolds,
foundation piles, hold back systems,
anchor piles, fibre optic cables, Flexible
risers & Flowlines, buckle arrestors, bend
restrictors, umbilical termination heads,
bend stiffener connectors, Separators

17. 847990, 401693, Wireline Fishing equipment and Steel
843143, 392690, accessories used in Logging units and
741529, 843139; tools
731815; 841221;
842129; 847989,
843049, 850511,
732690

18. 741920, 741999, Articles of Copper
741980

19. 340290, 340239, Surfactant-Solvent (Micro-emulsion) used
391390, 250810, in wellbore cleaning, Water-based
382499, 250840, viscosifier, Synthetic Oil based rheology
271019 modifier, Base Oil used in SOBM,
Synthetic oil based Rheology modifier
and wetting agent, Organophyllis clay

for conventional and HTHP well
Conditions

20. 390290, 340399, Special Lubricants used for tool/
392690, perforating gun joints, Silicone oil used in
39139090, down hole Logging tools, Heat shrink
29053990, sleeve & Handling tools, Go-devil-II, Blue
271019, 382499, Streak, Hyper graph Lube, Special
843143, 847989, handling tools
820559

21. 360200, 360320, Perforation Explosives, Thread /silicone
360360, 902789, grease, Special Thread Locker RTV
360300, 340399, adhesive, proppant of light weight high
350691, strength 30/50 mesh and 40/70 mesh
69149000 with less than 2% crushability @12000psi

22. 903090, 284444, Radioactive residues
284443, 284440

23. 73, 84, 85, 87, 89 Spares, accessories, Tools,
and 90 Consumables, Sub- assemblies, test
equipment, stores, parts, proprietary
software and accessories for running,
repairing or maintenance of the goods for
the parts specified at S. No. 3, 4, 7, 8, 9,
10, 11 and 13

24. 852380 Software required for petroleum
operations”;

List 34A (See S. No. 359A of the Table)

1. Axis Bank Limited

2. Bank of India

2. Federal Bank Limited

3. HDFC Bank Limited

4. Industrial and Commercial Bank of China Limited

5. ICICI Bank Limited

6. IndusInd Bank Limited

8. Indian Overseas Bank

7. Kotak Mahindra Bank Limited

8. Karur Vysya Bank Limited

11. Punjab National Bank

9. RBL Bank Limited

10. State Bank of India

14. Union Bank of India

11. Yes Bank Limited

[60/19.10.2023 - List 34A amended; 25/06.05.2024 - List 34A amended w.e.f. 1st April 2024 and valid upto 31st 2025]

List 34B (See S. No. 359A of the Table)

1. Indian Overseas Bank

2. Punjab National Bank

3. Union Bank of India

[25/06.05.2024 - List 34B inserted w.e.f. 1st April 2024 and valid upto 31st 2025]

List 34B (See S. No. 359A of the Table)

1. Bank of Baroda

2. The Federal Bank Ltd

[60/19.10.2023 - List 34B deleted]

List 34C (See S. No. 359A of the Table)

1. The Handicraft and Handlooms Exports Corporation of India Ltd

2. MSTC Ltd

3. Diamond India Limited (DIL)

[46/26.07.2023 - List 34 amended]

SNo. (42) inserted by 34/30.09.2019]

[77/13.10.2017 – List 34 inserted]

List 35 (See S. No. 167A of the Table)

(1) AIIMS, New Delhi

(2) Centre for Human Genetics, Bengaluru

(3) Institute of Post Graduate Medical Education and Research, Kolkata

(4) King Edward Memorial Hospital, Mumbai

(5) Maulana Azad Medical College, New Delhi

(6) Nizam Institute of Medical Sciences, Secundarabad

(7) PGIMR, Chandigarh

(8) Sanjay Gandhi Post Graduate Institute of Medical Science, Lucknow.

[02/01.02.2022 - List 35 inserted]

List 36 (See S. No. 532A of the Table)

(1) Diesel Buses

(2) Diesel Hybrid Buses

(3). Petrol Hybrid Buses

(4) Electric Buses

(5) Other Buses under sub-heading 870290

(6) Petrol Passenger Vehicles of a cylinder capacity not exceeding 1000cc

(7) Petrol Passenger Vehicles of a cylinder capacity exceeding 1000cc but not exceeding 1500cc

(8) Petrol Passenger Vehicles of a cylinder capacity exceeding 1500cc but not exceeding 3000cc

(9) Petrol Passenger Vehicles of a cylinder capacity exceeding 3000cc

(10) Diesel Passenger Vehicles of a cylinder capacity not exceeding 1500cc

(11) Diesel Passenger Vehicles of a cylinder capacity exceeding 1500cc but not exceeding 2500cc

(12) Diesel Passenger Vehicles of a cylinder capacity exceeding 2500cc

(13) Petrol Hybrid Passenger Vehicles

(14) Diesel Hybrid Passenger Vehicles

(15) Petrol Plug-in Hybrid Passenger Vehicles

(16) Diesel Plug-in Hybrid Passenger Vehicles

(17) Electric Passenger Vehicles under sub-heading 870380

(18) Other Passenger Vehicles

(19) Vehicles (falling under heading 8703 with CIF value exceeding USD 40,000

(20) Dumpers

(21) Diesel Goods Vehicles with g.v.w not exceeding 5 tonnes

(22) Diesel Goods Vehicles with g.v.w exceeding 5 tonnes but not exceeding 20 tonnes

(23) Diesel Goods Vehicles with g.v.w exceeding 20 tonnes

(24) Petrol Goods Vehicles with g.v.w not exceeding 5 tonnes

(25) Petrol Goods Vehicles with g.v.w exceeding 5 tonnes

(26) Diesel Hybrid Goods Vehicles g.v.w not exceeding 5 tonnes

(27) Diesel Hybrid Goods Vehicles with g.v.w exceeding 5 tonnes but not exceeding 20 tonnes

(28) Diesel Hybrid Goods Vehicles with g.v.w exceeding 20 tonnes

(29) Petrol Hybrid Goods Vehicles with g.v.w not exceeding 5 tonnes

(30) Petrol Hybrid Goods Vehicles with g.v.w exceeding 5 tonnes

(31) Electric Goods Vehicles

(32) Other Goods Vehicles

(33) Two Wheelers with cylinder capacity upto 50 cc

(34) Two Wheelers with engine cylinder capacity between 50 - 250 cc

(35) Two Wheelers with engine cylinder capacity between 250 - 500 cc

(36) Two Wheelers with engine cylinder capacity between 500 - 800 cc

(37) Two Wheelers with engine cylinder capacity greater than 800 cc

(38) Two Wheelers Electric

(39) Other Two Wheelers

(40) Body Control Unit / Vehicle Control Unit

(41) Infotainment Systems / Instrument Clusters for use in vehicles

(42) Passive Entry Passive Start

(43) Intelligent Transportation System for Public Transport

(44) Sunroof

(45) Transmission including 4WD and Automatics

(46) Electronic Steering System

(47) Speakers and Amplifiers of vehicles

(48) Compressor

(49) Hi-Tech Switches

(50) Rain and Light Sensors

(51) HVAC Systems

(52) Interior and Exterior Lightings for vehicles

(53) Telescopic Front Fork Tubes

(54) Dynamic Force Flexible Engine

(55) Sensors and Coils

(56) Engine Components for Low Emission and High Fuel Efficiency

(57) Exhaust System

(58) Mechanical Seals

(59) Alternate Fuel Systems

(60) Engine Management ECUs

(61) Electro valves, Accumulator, Gear Pump, Rotor Oil Pump

(62) Motors

(63) Hydrogen Vehicle System

(64) Cylinders

(65) Plastic Fuel Tank

(66) Wiring Harness

(67) Head Lamps

(68) Shift Tower with AGS (Transmission)

(69) Other parts and accessories of the motor vehicles under sub-heading 87089900

(70) Seat Belt webbing

(71) Side Intrusion/ Impact Beam Tubes

(72) Body Parts falling under tariff item 87089900

(73) Drive chains

(74) Blower or Engine Cooling or Micro Motors, BLDC Motors

(75) Axle Systems

(76) E-Lift Axle

(77) Electronically Controlled Air Suspension

(78) Intelligent Trailer Program

(79) Dual Mass Flywheel (DMF)

(80) Lighting Systems

(81) Airbags

(82) Braking Systems

(83) Light Emitting Diode for use in vehicle

(84) Contact Coil - Airbag Deployment

(85) Immobilizer-Two Wheeler

(86) Horn System and Components

(87) Intarder

(88) Advanced Glazing Solutions

(89) Alloy wheels (2W, 4W) System and Components

(90) Electric Vehicle Parts

(91) High Voltage Power Distribution Unit

(92) Electric Vehicle Pumps & Motors

(93) Drive Units for Electric Vehicle

(94) Electric Vehicle Transmission and Other Items

(95) Tyres falling under tariff item 4011 1010

[02/01.02.2023 - List 36 inserted]

List 37 (See S. No. 532A of the Table)

(1) Automotive Research Association of India (ARAI), Pune, Maharashtra

(2) International Centre for Automotive Technology (ICAT), Manesar, Haryana

(3) Global Automotive Research Centre (GARC), Chennai, Tamil Nadu

(4) Indian Rubber Manufacturers Research Association (IRMRA),Thane, Maharashtra

(5) National Automotive Test Tracks (NATRAX), Indore, Madhya Pradesh.

(6) Central Institute of Road Transport (CIRT), Pune, Maharashtra

(7) Indian Institute of Petroleum (IIP), Dehradun, Uttarakhand

(8) Central Farm Machinery Testing and Training Institute (CFMTTI), Budhni, Madhya Pradesh.

(9) Vehicle Research and Development Establishment of the Ministry of Defence of the Government of India (VRDE), Ahmednagar, Maharashtra.

(10) North Region Farm Machinery Training and Testing Institute, Hissar, Haryana.”.

[02/01.02.2023 - List 37inserted]

List 38 (See S. No. 607B of the Table)

1. Lysosomal Storage Disorders (LSDs)

2. Adrenoleukodystrophy

3. Severe Combined Immunodeficiency (SCID)

4. Chronic Granulomatous disease

5. Wiskot Aldrich Syndrome

6. Osteopetrosis

7. Fanconi Anemia

8. Laron’s Syndrome

9. Tyrosinemia

10. Glycogen storage disorders (GSD) I, III and IV due to poor metabolic control, multiple liver adenomas, or high risk for Hepatocellular carcinoma, or condition of substantial cirrhosis or liver dysfunction, or progressive liver failure

11. Maple Syrup Urine Disease (MSUD)

12. Urea cycle disorders

13. Organic acidemias

14. Autosomal recessive Polycystic Kidney Disease

15. Autosomal dominant Polycystic Kidney Disease

16. Phenylketonuria (PKU)

17. Non-PKU hyperphenylalaninemia conditions

18. Homocystinuria

19. Urea Cycle Enzyme defects

20. Glutaric Aciduria type 1 and 2

21. Methyl Malonic Acidemia

22. Propionic Acidemia

23. Isovaleric Acidemia

24. Leucine sensitive hypoglycemia

25. Galactosemia

26. Glucose galactose malabsorbtion

27. Severe Food protein allergy

28. GH deficiency

29. Prader Willi Syndrome

30. Turner syndrome

31. Noonan syndrome

32. Acidemias, mitochondrial disorders

33. Acute Intermittent Porphyria

34. Wilson’s Disease

35. Congenital Adrenal Hyperplasia

36. Neonatal onset Multisystem inflammatory Disease (NoMID)

37. Gaucher Disease Type I and III

38. Hurler Syndrome [Mucopolysaccharisosis (MPS) Type I]

39. Hunter syndrome (MPS II)

40. Pompe Disease

41. Fabry Disease

42 MPS IVA

43. MPS VI

44. Cystic Fibrosis.

45. Duchenne Muscular Dystrophy

46. Spinal Muscular Atrophy

47. Wolman Disease

48. Hypophosphatasia

49. Neuronal ceroid lipofuschinosis

50. Hypophosphatic Rickets

51. Atypical Hemolytic Uremic Syndrome

[17/29.03.2023 - List 38 inserted w.e.f. 30th March 2023]

“List 39 (See S. No. 257B of the Table)

(1) Fasteners including buttons and snap fasteners, zip fasteners

(2) Inlay cards

(3) Buckles, eyelets, hooks and eyes, rivets

(4) Collar stays, collar patties, butterfly and other garment stays including plastic stays

(5) Embroidery motifs or prints

(6) Laces

(7) Badges including embroidered badges

(8) Sequins

(9) Toggles

(10) Studs

(11) Printed bags

(12) Anti-theft devices like labels, tags and sensors

(13) Poly pouch, high density sticker, heat transfer sticker

(14) Aglets on draw strings-hooded jacket

(15) Pin bullets for packing, plastic tag bullets, metal tabs, bows, ring and slider and rings;

(16) Lining and inter-lining materials

(17) Wet blue chrome tanned leather

(18) Wet white leather

(19) Crust leather

(20) Finished leather of all kinds

(21) Reinforcement materials

(22) All types of Labels or Price Tag or Hang Tag

(23) Polyurethane

(24) Draw cord or cord

(25) Elastic Band or Tape,

(26) Metal Tab or Stopper or Clip

(27) Tape

(28) Velcro Tape

(29) Die Set

(30) D-Ring

[30/23.07.2024 - List 39 inserted]

List 40 (See S. No. 257C of the Table)

(1) Buckles, “D” Rings and “O” Rings, eyelets, hooks and eyes, rivets, studs, decorative fittings and metal trimmings

(2) Buttons and snap fasteners, zip fasteners

(3) Locks including magnetic locks

(4) Metal handles, handle fittings, handle holder, metal frames, dog hooks, logos of all types, ring binders, key hooks, key rings, key holders, push clip, chains, pullers, parts of pullers, hinges and magnetic snaps

(5) Loop rivets and loop oval

(6) Packaging boxes

(7) Saddle tree

(8) Fittings, snaps of metals or alloys

(9) Metal fittings, embellishments, webbing of any material

(10) Stirrup of any material and stirrup bars used for making saddle tree

(11) Artificial fur and alarm tag

(12) Magnets for use in leather goods

(13) Labels or Price Tag or Hang Tag

(14) Wet blue chrome tanned leather

(15) Wet white leather

(16) Crust leather

(17) Finished leather of all kinds

(18) Reinforcement materials

(19) Lining or Inter Lining materials (Synthetic or Poly vinyl chloride or Polyurethane or Textile)

(20) Laces

(21) Insoles or Mid-soles and sheet or Board thereof

(22) Shank Board

(23) Stiffeners

(24) 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

(25) Thermoplastic Sheets

(26) Toe Caps and Toe Puffs and Counters

(27) Synthetic or Polymeric Foam

(28) Protective Steel Toe Cap and Steel Mid Sole

(29) Heels

(30) Reflective Tapes or Fashion tapes or Elastic Tape or Velcro Tape

(31) Chatons or Stones or Beads or Crystals as Decorative items

(32) Beading Material (Synthetic or Leather or fabric)

(33) Polyurethane

[30/23.07.2024 - List 40 inserted]

List 41 (See S. No. 426A of the Table)

(1) Solar Cell Tabber and Stringer Machine with or without automation

(2) Automatic Laminating and Hot Pressing Tool

(3) Electroluminescent and Visual Inspection Machines

(4) Sun Simulator or Flash Tester

(5) Auto Bussing and Soldering tools

(6) Laser Cutting Machine

(7) IQC lab and Reliability Chamber Tools

(8) Automation Line for Solar Module Manufacturing

(9) Wafer Inspection Camera or Machine

(10) Wafer Texture Machine

(11) Wafer Polishing Machine

(12) Automation Line for Solar Cell Manufacturing

(13) Plasma Enhanced Chemical Vapor Deposition (PECVD) machines

(14) Passivation Tool

(15) LDSE (Laser Detective Selective Emitter) Machine

(16) Printing Machine (Line)

(17) Abatement or Gas Treatment System

(18) All types of Boats or carriers in Solar Photovoltaic Cell including Graphite, Quartz Silicon Carbide boats and boat cleaning tool

(19) Wafer Cleaning Machine

(20) Cell Tester and Sorter

(21) Rework Tool

(22) Process Ultra-Pure Water Generation Unit

(23) Semi-Conductor Treatment Unit

(24) Substrate Cleaning and Treatment Unit

(25) Chemical Dispensing Unit

(26) Chemical Application Unit

(27) Cell Definition

(28) Module Finishing Unit

(29) Inspection Measurement Systems”.

[30/23.07.2024 - List 41 inserted]

This notification shall come into effect on the 1st day of July, 2017.

[F.No. 354/119/2017- TRU]