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SCHEDULE 1 IMPORT POLICY
Section XXI Chapter-98
CHAPTER 98
PROJECT IMPORTS; LABORATORY CHEMICALS; PASSENGERS'
BAGGAGE, PERSONAL IMPLEMENTATIONS BY AIR OR POST; SHIP
STORES
NOTES:
1. This Chapter is to be taken to apply to all goods which satisfy the conditions
prescribed therein, even though they may be covered by a more specific
heading elsewhere in this Schedule.
2. Heading 9801 is to be taken to apply to all goods which are imported in
accordance with the regulations made under Section 157 of the Customs Act,
1962 (52 of 1962) and expressions used in this heading shall have the
meaning assigned to them in the said regulations.
3. Heading 9802 covers all chemicals, organic or inorganic, whether or not
chemically defined, imported in packings not exceeding 500 gms or 500
millilitres and which can be identified with reference to the purity, makings or
other features to show them to be meant for use solely as laboratory
chemicals.
4. Headings 9803 and 9804 are taken not to apply to:
a) Motor vehicles;
b) Alcoholic drinks;
c) Goods imported through courier service.
5. Heading 9803 is to be taken not to apply to articles imported by a passenger or
a member of a crew under an import license or a Customs Clearance Permit
either for his own use or on behalf of others.
6. Heading 9804 is to be taken not to apply to articles imported under an import
license or a Customs Clearance Permit.
Exim Code Item Description Policy Policy Conditions
9801 ALL ITEMS OF MACHINERY INCLUDING
PRIME MOVERS, INSTRUMENTS,
APPARATUS AND APPLIANCES, CONTROL
GEAR AND TRANSMISSION EQUIPMENT,
AUXILLIARY EQUIPMENT (INCLUDING
THOSE REQUIRED FOR RESEARCH AND
DEVELOPMENT PURPOSES, TESTING AND
QUALITY CONTROL), AS WELL AS ALL
COMPONENTS (WHETHER FINISHED OR
NOT) OR RAW MATERIALS FOR THE
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Section XXI Chapter-98
MANUFACTURE OF THE AFORESAID ITEMS
AND THEIR COMPONENTS, REQUIRED FOR
THE INITIAL SETTING UP OF A UNIT, OR
THE SUBSTANTIAL EXPANSION OF AN
EXISTING UNIT, OF A SPECIFIED: (1)
INDUSTRIAL PLANT, (2) IRRIGATION
PROJECT, (3) POWER PROJECT,
(4) MINING PROJECT, (5) PROJECT FOR THE
EXPLORATION FOR OIL OR OTHER
MINERALS, AND (6) SUCH OTHER
PROJECTS AS THE CENTRAL
GOVERNMENT MAY, HAVING REGARD TO
THE ECONOMIC DEVELOPMENT OF THE
COUNTRY NOTIFY IN THE OFFICIAL
GAZETTE IN THIS BEHALF; AND SPARE
PARTS, OTHER RAW MATERIALS
(INCLUDING SEMI-FINISHED MATERIAL)
OR CONSUMABLE STORES NOT
EXCEEDING 10% OF THE VALUE OF THE
GOODS SPECIFIED ABOVE PROVIDED
THAT SUCH SPARE PARTS, RAW
MATERIALS OR CONSUMABLE STORES
ARE ESSENTIAL FOR THE MAINTENANCE
OF THE PLANT OR PROJECT MENTIONED
IN 1 TO 6 ABOVE
9801 00 All items of machinery including prime movers,
instruments, apparatus and appliances, control gear
and transmission equipment, auxilliary equipment
(including those required for research and
development purposes, testing and quality control),
as well as all components (whether finished or not)
or raw materials for the manufacture of the
aforesaid items and their components, required for
the initial setting up of a unit, or the substantial
expansion of an existing unit, of a specified: (1)
industrial plant, (2) irrigation project, (3) power
project, (4) mining project, (5) project for the
exploration for oil or other minerals, and (6) such
other projects as the Central Government may,
having regard to the economic development of the
country notify in the Official Gazette in this behalf;
and spare parts, other raw materials (including
semi-finished material) or consumable stores not
exceeding 10% of the value of the goods specified
above provided that such spare parts, raw materials
or consumable stores are essential for the
maintenance of the plant or project mentioned in 1
to 6 above:
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Section XXI Chapter-98
Machinery:
9801 00 11 For industrial plant project Free
9801 00 12 For irrigation plant Free
9801 00 13 For power project Free
9801 00 14 For mining project Free
9801 00 15 Project for exploration of oil or other minerals Free
9801 00 19 For other projects Free
9801 00 20 Components (whether finished or not) or raw Free
materials for the manufacture of aforesaid items and
their components required for the initial setting up of
a unit or the substantial expansion of a unit
9801 00 30 Spare parts and other raw materials (including semi- Free
finished materials) or consumable stores for the
maintenance of plant or project
9802 00 00 Laboratory Chemicals Free
9803 00 00 All dutiable articles, imported by a passenger or a Restricted As provided under
member of a crew in his baggage Customs and Baggage
Rules by saving clause
3(1)(h) of Foreign
Trade (Exemption from
Application of Rules in
Certain Cases) Order,
1993
9804 ALL DUTIABLE ARTICLES, INTENDED FOR
PERSONAL USE, IMPORTED BY POST OR
AIR, AND EXEMPTED FROM ANY
PROHIBITION IN RESPECT OF THE
IMPORTS THEREOF UNDER THE FOREIGN
TRADE (DEVELOPMENT & REGULATION)
ACT, 1992 BUT EXCLUDING ARTICLES
FALLING UNDER HEADING 9803
9804 10 00 Drugs and medicines Restricted Subject to value limit of
Rs. 2000 (c.i.f) and
other conditions as
specified in clause 3(1),
(i) of Foreign Trade
(Exemption from
Application of Rules in
Certain Cases) Order,
1993.
9804 90 00 Other Restricted Subject to value limit of
Rs. 2000 (c.i.f) and
other conditions as
specified in clause 3(1),
(i) of Foreign Trade
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Section XXI Chapter-98
(Exemption from
Application of Rules in
Certain Cases) Order,
1993.
9805 THE FOLLOWING ARTICLES OF STORES
ON BOARD OF A VESSEL OR AIRCRAFT ON
WHICH DUTY IS LEVIABLE UNDER THE
CUSTOMS ACT, 1962 (52 OF 1962) NAMELY:
9805 10 00 Prepared or preserved meat, fish and vegetables; Restricted Subject to value limit of
dairy products; soup; lard; fresh fruits Rs. 2000 (c.i.f) and
other conditions as
specified in clause 3(1),
(i) of Foreign Trade
(Exemption from
Application of Rules in
Certain Cases) Order,
1993.
9805 90 00 All other consumable stores excluding fuel, Restricted Subject to value limit of
lubricating oil, alcoholic drinks and tobacco products Rs. 2000 (c.i.f) and
other conditions as
specified in clause 3(1),
(i) of Foreign Trade
(Exemption from
Application of Rules in
Certain Cases) Order,
1993
860
