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Ministry of Finance
Notification No. 50/2017-Customs as amended up to Noti. No. G.S.R. 604(E) [No.
45/2024-Customs], dated 30-9-2024
Dated June 30, 2017

MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
Notification No. 50/2017-Customs
G.S.R. 785(E).— 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
1 th
Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the [17 March,
2012] published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i),
vide number G.S.R. 185(E) dated the 17th March, 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
S. No. Chapter or Description of goods Standard Integrated Conditi
Heading or rate Goods and on No.
sub- Services
heading or Tax
tariff item
(1) (2) (3) (4) (5) (6)
1. 1 Animals and birds imported by Nil - -
zoo
2. 1 Cows, heifers, bulls, goats, 5% - -
sheep, pigs, angora rabbits,
ducklings and pureline poultry
stock
3. 1 Grandparent poultry stock and 25% - -
donkey stallions
3A. [* * *]
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2
[3AA. 0207 25 00; Meat and edible offal, of turkeys, 5% - -]
0207 27 00 frozen
3
[3AB. 0207 42 00; Meat and edible offal, of ducks, 5% - 116]
0207 45 00 frozen
4. 0302 or Atlantic salmon 10% - -
0303
5. 0303 Tuna bait Nil - -
6. 0306 Live Vannamei shrimp 10% - -
(Litopenaeus vannamei)
6A. 0306 Live Black tiger shrimp (Penaeus 10% - -
monodon)
6B. 0306 19 00 Frozen Krill 15% - -
4
[6BA. 0306 36 Live SPF Vannamei shrimp 5% - -
(Litopenaeus vannamei)
broodstock
6BB. 0306 36 Live Black tiger shrimp (Penaeus 5% - -
monodon) broodstock
6BC. 0306 36 60 Artemia Nil - -
6BD. 0308 90 00 SPF Polychaete worms 5% - -
6BE. 0505 10 Real Down Filling Material from 10% - 9 and
Duck or Goose, when imported 108
by bona fide exporters for use in
the manufacture of textile or
leather garments, for export
6BF. 0511 91 40 Artemia cysts Nil - -]
6C. 0307 32 00 Frozen Mussels 15% - -
6D. 0307 43 20 Frozen Squids 15% - -
7. 040210 or Goods upto an aggregate of ten 15% - 1
04022100 thousand metric tonnes of total
imports of such goods in a
financial year.
5
[7-A. 0404 10 10 Whey, concentrated, evaporated 30% - -
or condensed, liquid or semi-
solid
7-B. 0404 90 00 All goods 30% - -]
8. 0405 Butter, ghee and butter oil 30% - -
9. 0406 90 00 All goods 30% - -
10. 5 Pancreas 5% - -
11. 0508 00 Conch shell 5% - -
12. 0508 00 10 All goods Nil - -
13. 0511 91 Artemia cyst, including wet 5% - -
artemia Cyst
14. 0511 99 11 Artemia 5% - -
15. 05 or any The following goods, namely:— 5% - -
other (1) Frozen semen;
Chapter (2) Frozen semen equipment,
namely:—
(a) flasks, refrigerators, vessels,
jars or dewars, and their
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accessories;
(b) Plastic insemination sheath
and insemination guns; and
(c) Weaton ampoules and straws
for freezing semen
16. 0511 99 99 Human Embryo Nil - 2
17. 06, 07, 08, Planting materials, namely, oil 5% - 3
09 or 12 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.
18. 0601 or All goods 5% - -
0602
19. 0703 10 All goods Nil - -
20. 0713 6
[Pulses except Peas (Pisum Nil - -
sativum) and Tur]
7
[20-A 0713 10 00 Peas (Pisum sativum) 50% - -]

21. 0713 40 00, Tur 10% - -

0713 60 00
22. 0801 31 00 Cashew nuts in shell 5% - -
23. 0801 32 10 All goods Rs. 60 - -
per kg or
45%,
whichever
is higher.
24. 0801 32 20, All goods Rs. 75 - -
0801 32 90 per kg or
45%,
whichever
is higher.
25. 0802 12 00 All goods Rs. 65/- - -
per kg.
26. 0802 21 00, All goods 10% - -
0802 22 00
27. 0802 51 00, All goods 10% - -
0802 52 00
28. 0802 61 00, All goods (excluding areca nuts 30% - -
0802 62 00, also known as betel nuts)
0802 70 00
or
08029000
29. 0804 10 20, All goods 20% - -
0804 10 30
30. 0805 10 00, All goods 30% - -
0805 50 00,
0806 10 00,
0808 30 00
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or 0808 40
00
31. 0806 20 All goods 100% - -
32. 0806 20 10 Dark seedless raisin 30% - -
32A. 0808 10 00 All goods 15% - -
8
[32AA. 0810 40 00 Cranberries, fresh; 10% - -]
Blueberries, fresh
9
[32AB. 0811 90 Cranberries, frozen; 10% - -]
Blueberries, frozen
10 0813 40 90 Cranberries, dried; 10% - -]
[32AC. Blueberries, dried
11 1207 99 90 Shea Nuts 15% - -]
[32AD.
33. 0810 60 00 All goods, other than black, 15% - -
or 0810 90 white or red currants and
gooseberries.
34. 0904 11 10 Long pepper (Piper longum) 30% - -
35. 0907 All goods 35% - -
36. 1001 All goods other than meslin or 50% - -
wheat
37. 1001 19 00 Wheat 12
[20%] - -
or 1001 99
10
38. 1001 Meslin Nil - -
39. 1005 10 00, All goods 50% - -
1007 or
1008 21,
1008 29
40. 1005 90 00 Goods upto an aggregate of five Nil - 1
lakh metric tonnes of total
imports of such goods in a
financial year.
41. 1005 90 00 All goods other than those 50% - -
specified against S. No. 40
42. 1104 22 00 De-hulled oat grain 15% - -
43. 1107 10 00, All goods 30% - -
1108 12 00
44. 1206 00 90 All goods for the purpose of 10% - 9
extraction and refining of oil
45. 1207 91 00 All goods 20% - -
46. 1209 All goods (other than those 15% - -
falling under sub-headings 1209
91 and 1209 99)
47. 1209 10 00 Sugar beet seeds 5% - -
48. 1209 91 or All goods 5% - -
1209 99
49. 1211 30 00, All goods, fresh or dried, other 15% - -
1211 40 00, than liquorice roots
1211 50 or
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1211 90
50. 1301 90 Seed lac 5% - -
51. 1301 90 13 Asafoetida 20% - -
52. 1301 90 22 All goods 20% - -
53. 1301 90 49 Oleopine resin 5% - -
54. 1302 14, All goods (other than vegetable 15% - -
1302 19 or seeds and extracts of pyrethrum
1302 20 00 or of the roots of plants
containing rotenone)
54A. 1504 20 Fish lipid oil for use in 13
[Nil] - 9
manufacture of aquatic feed
14
[54B. 1504 20 Crude fish oil for use in Nil - 9]
manufacture of aquatic feed
55. 1401 10 00 Bamboo for use in the 10% - -
manufacture of Agarbatti
56. [* * *]
57. 1511 10 00 Crude Palm Oil 15
[20%] - -
58. [* * *]
59. [* * *]
60. 1505 All goods 15% - -
61. 1507 10 00 All goods 16
[20%] - -

62. 1507 90 10 All goods 17 - -

[32.5%]
63. 1508, 1509, All goods, crude and edible 12.5% - -
1510, 1512, grade
1513, 1514,
or 1515
64. 1508, 1509, All goods, refined and edible 20% - -
1510, 1512, grade
1513, 1514
or 1515
65. 1511 90 All goods 18 - -
[32.5%]
66. 1511 Palm stearin, whether crude, 7.5% - -
RBD or other, having free fatty
acid (FFA) 20% or more
67. 1511 Palm stearin, whether crude, Nil - 9
RBD or other, having free fatty
acid (FFA) 20% or more for the
manufacture of oleochemicals.
68. 1512 11 Crude sunflower seed or 50% - 1
safflower oil upto an aggregate
of one lakh and fifty thousand
metric tonnes of total imports of
such goods in a financial year.
69. 1512 11 All goods other than those 75% - -
specified against S. No. 68
70. 1512 11 10 All goods 19
[20%] - -
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71. 1512 19 10 All goods 20 - -

[32.5%]
72. 1514 19 or Refined rape, colza or mustard 45% - 1
1514 99 oil upto an aggregate of one lakh
and fifty thousand metric tonnes
of total imports of such goods in
a financial year.
73. 1514 11 or All goods, edible grade 12.5% - -
1514 91
74. 1514 19 or All goods, edible grade 20% - -
1514 99
75. 1516 10 All goods 30% - -
76. 1516 20 All goods 80% - -
77. 1516 20 All goods of edible grade 20% - -
78. 1517 or All goods of edible grade 80% - -
1518
79. 1517 10 21, All goods of edible grade 20% - -
1517 90 10,
1518 00 11,
1518 00 21
or 1518 00
31
80. 1517 or All goods other than edible 30% - -
1518 grade
80A. 1518 Algal Oil for manufacturing of 21
[NIL] - 9
aquatic feed
81. 1520 00 00 Crude glycerin 7.5% - -
82. 1520 00 00 Crude glycerin for use in the Nil - 9
manufacture of soaps
83. 1520 00 00 All goods 20% - -
84. 1701 All goods 60% - -
85. 1701 Raw Sugar 22
[50%] - 4
86. 1701 Refined or white sugar 23
[50%] - 5

87. 1701 Raw sugar if imported by a bulk 24

[50%] - 6
Consumer
88. 1701 Raw Sugar upto an aggregate of Nil - 7 and 9
five lakh metric tonnes of total
imports of such goods.
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.
89. 1702 Dextrose Monohydrate 20% - -
90. 1702 Lactose for use in the 10% - 9
manufacture of homeopathic
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medicine
25
[90A. 2008 93 00 Cranberries, otherwise prepared 5% - -]
or preserved, whether or not
containing added sugar or other
sweetening matter or spirit, not
elsewhere specified or included]
26
[90B. 2008 99 Blueberries, otherwise prepared 10% - -]
or preserved, whether or not
containing added sugar or other
sweetening matter or spirit, not
elsewhere specified or included
27
[90C. 2008 19 20 All goods 30% - -
90D. 2008 19 30 All goods 30% - -]
91. 1702 11 or All goods 25% - -
1702 19
92. 1703 All goods 10% - -
93. 1704 10 00 All goods 30% - -
94. 1806 90 Food preparations, for infant use 17.5% - -
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 than
10%; or
(ii) flour, meal, starch or malt
extract containing cocoa
calculated on a totally defatted
basis, in a proportion by weight
of 40% or more but less than
50%.
95. 1901 10 Preparations for infant use, put 30% - -
up for retail sale.
96. 1903 00 00 All goods 30% - -
97. 1905 31 00 All goods 30% - -
or 1905 32
98. 2004 10 00 All goods 30% - -
99. 2008 11 00 Peanut Butter 7.5% - -
100. 28
[2202 99] Cranberry products 10% - -

100A. 2102 20 00 Algal Prime (flour) for use in 29

[NIL] - 9]
manufacture of aquatic feed
101. 2009 1100, Orange juice 30% - -
2009 1200
or 2009
1900
102. 2106 10 00 Soya protein concentrate 10% - -
103. 2106 90 All goods (excluding compound 30% - -
alcoholic preparations of a kind
used for the manufacture of
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beverages, of an alcoholic
strength by volume exceeding
0.5% by volume, determined at
a temperature of 20 degrees
centigrade)
104. Any Chapter The goods specified in List 1 Nil - 10
used in the processing of sea-
food.
104A. 2204, 2205, All goods 50% - -
2206, 2208
104B. 2207 20 00 Denatured ethyl alcohol for use Nil - 9
in manufacture of industrial
chemicals
30 2301 10 90 Insect Meal for use in research 5% - 9 and
[104BA. and development purposes in 119]
aquatic feed manufacturing
104C. 2301 20 Fish meal for use in manufacture 5% - 9
of aquatic feed
104D. 2301 20 Krill meal for use in manufacture 31
[NIL] - 9
of aquatic feed
32 2309 90 31 Prawn and shrimps feed 5% - -
[104DA.
104DB. 2309 90 39 Fish feed 5% - -]
104E. 2309 90 90 Mineral and Vitamin Premixes for 33
[NIL] - 9
use in manufacture of aquatic
feed
34 2309 90 90 Single Cell Protein from Natural 5% - 9 and
[104F. Gas for use in research and 119]
development purposes in
aquatic feed manufacturing
105. 22 Wine, for use as sacramental 30% - 11
wine
106. 2207 20 00 All goods 5% - -
107. 2207 20 00 Denatured ethyl alcohol 2.5% - 9
(ethanol) for use in manufacture
of excisable goods.
108. 2208 Angostura bitters 5% - -
109. 23, 28, 29, Veterinary drugs and other 10% - -
30 or 38 goods specified in List 2
110. 230120 All goods 5% - -
111. 2302 10 10 Maize Bran Nil - -
112. 2302 40 00 Bran, sharps and other residues, 15% - -
whether or not in the form of
pellets, derived from the sifting,
milling or other working of rice.
113. 2301 20, Fin fish feed Nil - -
2309 90 32,
2309 90 39
114. 2304, 2305 All goods 15% - -
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or 2306
115. 2304 Dietary soya fibre 15% - -
116. 2306 De-oiled rice bran oil cake Nil - -
117. 2309 10 00 All goods 20% - -
118. 2309 90 Feed additives or pre-mixes 20% - -
119. 2309 90 Prawn feed, shrimp larvae feed 5% — —
and 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
th
the 24 June, 1998 (as
amended from time to time) of
the Government of India, in the
Ministry of Commerce and
Industry.
120. 25 (except All goods 5% — —
2515, 2516,
2523, 2524)
121. 2503 00 Crude or unrefined sulphur 2.5% — —
122. 2505 10 11, Silica Sands 2.5% — —
2505 10 12,
2505 10 19
123. 2510 Rock phosphate 2.5% — —
124. 2515 11 00, All goods, other than,—
2515 12 10, (i) Rough Marble and Travertine
2515 12 20, blocks;
10% — —
2515 12 90, (ii) Marble slabs
2516 11 00,
2516 12 00
125. 2515 12 20 Marble slabs 20% — —
126. 2518 Dolomite for metallurgical use 2.5% — —
conforming to IS:10346-2004
127. 2520 10 Gypsum 2.5% — —
128. 2521 Limestone for metallurgical use 2.5% — —
conforming to IS:10345-2004
129. 2523 29 All goods Nil — —
130. 2528 Boron ores Nil — —
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131. 2529 22 00 Acid grade fluorspar 5% — —

132. 25, 28, 38 The following goods, when 5% — 9
or 39 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 5% — 9
(11) Fused silica; and
(B) Phenolic resin
133. 26 Gold ores and concentrates for Nil — 9 and
use in the manufacture of gold 12
134. 2601 to All goods 2.5% — —
2617
135. 2604 00 00 Nickel ore and concentrate Nil — —
136. 2612 10 00 Uranium concentrate (U308), for Nil — —
generation of nuclear power
137. 2620 11 00, All goods 5% — —
2620 19 00
138. 2620 30 All goods 5% — —
139. 27 The following bunker fuels for Nil — 13
use in ships or vessels, namely:
—
(i) IFO 180 CST;
(ii) IFO 380 CST
140. 2701 11 00, All goods 2.5% — —
2701 12 00,
2701 19
141. 2701 20, All goods
2.5% — —
2702, 2703
142. 2704, 2705, All goods 5% — —
2706
143. 2707 All goods 2.5% — —
144. 2708 All goods 5% — —
145. 2709 00 00 All goods Nil — —
146. 2710 Avgas Nil — —
147. 2710, 2711, All goods (including naphtha), 5% — —
2712, 2713, other than goods mentioned at
2714 or Sr. Nos. 148, 149, 150, 151,
2715 153, 158.
148. 2710 Naphtha, when imported by Nil — —
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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
149. 2710 Naphtha, when imported for Nil — —
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).
35
[150. 2710 Naphtha, for use in the Nil — 9]
manufacture of fertilisers
151. 2710 19 Kerosene imported by the Indian Nil — —
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.
152. 27111200, All goods 5% — —
27111300
153. 2711 12 00, Liquefied propane and butane Nil — —
2711 13 00, mixture, liquefied propane,
2711 19 00 liquefied butane and liquefied
petroleum gases (LPG) imported
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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
154. 2711 19 00 Liquefied petroleum gases (LPG) 5% — —
155. 2711 Liquefied petroleum gases Nil — 9
(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.
156. 2711 12 00 Propane 2.5% — —
157. 2711 13 00 Butanes 2.5% — —
36
[* *
*]
159. 27 or 34 or Following material and Nil — 14
8705 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
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160. 2716 00 00 All goods, other than goods Nil — —

mentioned at S. No. 162, 163,
164, 165 and 166.
161. 2716 00 00 Electrical energy originating Nil — —
from Nepal and Bhutan
162. 2716 00 00 Electrical energy supplied from Paisa per
Processing Area of SEZ to KWh
Domestic Tariff Area (DTA),
generated using—
(a) imported coal as fuel 40 — —
(b) domestic coal as fuel 65 — —
(c) mix of domestic gas/RLNG 59 — —
(Regasified Liquefied Natural
Gas) as fuel
(d) RLNG as fuel 89 — —
163. 2716 00 00 Electrical energy supplied from Paisa per
Non-Processing Area of SEZ to KWh
Domestic Tariff Area, generated
using—
(a) imported coal as fuel 24 — —
(b) domestic coal as fuel 24 — —
(c) mix of domestic gas/RLNG as 18 — —
fuel
(d) RLNG as fuel 21 — —
164. 2716 00 00 Electrical energy supplied to DTA Nil — 15
by power plants of 1000 MW or
above, and granted formal
approval for setting up in SEZ
prior to 27th February, 2009.
165. 2716 00 00 Electrical energy supplied to DTA Paisa per
from power plants of less than KWh
1000 MW, and granted formal
approval for setting up in SEZ
prior to 27th February, 2009—
(a) imported coal as fuel 24 — 15
(b) domestic coal as fuel
24 — 15
(c) mix of domestic gas/RLNG as
18 — 15
fuel
(d) RLNG as fuel 21 — 15
166. 28, 29 or 30 The following goods, namely:— 5% — —
(A) Drugs, medicines, diagnostic
kits or equipment specified in
List 3
(B) Bulk drugs used in the 5% — 9
manufacture of drugs or
medicines at (A)
167. 28, 29, 30 The following goods, namely:— — —
or 38 (A) Lifesaving drugs/medicines
including their salts and esters
Nil
and diagnostic test kits specified
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in List 4.
(B) Bulk drugs used in the Nil — 9
manufacture of life saving drugs
or medicines at (A).
Nil — 16
(C) Other life saving drugs or
medicines
168. 28, 29, 32, The following goods, namely:—
Nil — 9
39, 54, 56, (A) Goods specified in List 5, for
70, 72 or 90 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.
169. 28 (except All goods 7.5% — —
2823 00 10)
170. 28 Phosphoric acid, for the 5% — 9
manufacture of fertilizers
171. 28, 29, 84, The goods specified in List 7, for Nil — 17
85 or 90 the manufacture of laser and
laser based instrumentation
172. 28 or 38 The following goods, namely:— Nil — 9
(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;
173. 28, 29, 32, Following goods for manufacture 10% — 9
39, 70 or 90 of telecommunication grade
impregnated glass reinforcement
roving, namely,—
(i) E-glass roving/yarn;
(ii) liquid absorbent polymer;
(iii) polyurethane polymer;
(iv) vinyl polymer
174. 2801 20 00 Iodine 2.5% — —
175. Any Chapter Common salt (including Rock Nil — —
Salt, Sea Salt and Table Salt)
176. 2807 00 10 Sulphuric acid for the 5% — —
manufacture of fertilizers
177. 2809 20 10 All goods 5% — —
178. 2818 20 10 All goods 5% — —
179. 37
[* * *]
180. 2825 40 00 Nickel oxide and hydroxide Nil — —
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181. 2841 Ammonium Metavanadate 2.5% — —

182. 28442000 Sintered natural uranium Nil — —
dioxide, Sintered uranium
dioxide pellets (U-235), for
generation of nuclear power
183. 2844 Medical use fission Molybdenum- Nil — 9
99 (Mo-99) for use in the
manufacture of radio
pharmaceuticals
184. 2852 or Pharmaceutical Reference 5% — 18
3822 Standard
185. 29(except All goods 7.5% — —
29054300,
29054400
and
29337100)
186. 29 or 38 Alpha pinene 5% — —
187. 29 or any Raw materials intermediates and Nil — 19
Chapter consumables supplied by the
UNICEF for the manufacture of
DTP vaccines
188. 29, 30, 35, The following goods, for the 5% — 9
38 or 39 manufacture of enzyme linked
immunoabsorbent assay kits
(ELISA Kits), namely:—
(i) Plastic ELISA plates;
(ii) Deactivated positive control
sera against human and animal
diseases;
(iii) Enzyme horse raddish
peroxidase;
(iv) Enzyme Alkaline
phosphatase;
(v) Enzyme glucose oxidase;
(vi) Animal anti-human
immunoglobins;
(vii) Protein A or Protein A Gold
Conjugates;
(viii) Polystyrene latex beads;
(ix) Deactivated enzyme labeled
human anti-HIV reagent;
(x) Enzyme conjugates of
antibodies or antigens or Protein
A;
(xi) Natural or synthetic or
recombinant antigens relating to
human and animal diseases;
(xii) Antibodies (monoclonal or
polyclonal) relating to human
and animal diseases;
(xiii) Stabilizers for the Enzyme
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conjugate;
189. 29 or 38 Gibberellic acid 5% — —
190. 29 DL-2 Aminobutanol, Diethyl 5% — —
malonate, Triethyl orthoformate,
Aceto butyrolactone, Thymidine,
Artemisinin
191. 29 Maltol, for use in the Nil — 9
manufacture of deferiprone
192. 29 or 38 Alkyl esters of long chain fatty 10% — —
acids obtained from vegetable
oils, commonly known as bio-
diesels
193. 2901, 2902 All goods 2.5% — —
(except
2902 43 00,
2902 50 00)
194. 2902 41 00 o-Xylene Nil — —
195. 2903 All goods 5% — —
(except
2903 11 10,
2903 12 00,
2903 13 00,
2903 22 00)
or 2904
196. 2902 43 00 p-Xylene Nil — —
197. 2902 50 00 Styrene 2% — —
198. 2903 15 00 Ethylene dichloride (EDC) 2% — —
199. 2903 21 00 Vinyl chloride monomer (VCM) 2% — —
200. 2905 11 00 Methyl alcohol 5% — —
201. 2905 31 00 Mono ethylene glycol (MEG) 5% — —
202. 2907 2300 Bis-phenol A Nil — —
203. 2910 3000 Epichlorohydrin 2.5% — —
204. 2914 61 00, Anthraquinone or 2-Ethyl 2.5% — 9
2914 69 90 Anthraquinone, for use in
manufacture of Hydrogen
Peroxide
204A. 2915 21 00 Acetic Acid (Omitted w.e.f 01-05 5% - -
- 2022)
38 2929 10 90 Methylene Diphenyl Diisocyanate 5% - 9]
[204AA. (MDI) for use in the
manufacture of Spandex Yarn
205. 2916 12 10 Butyl acrylate 5% — —
206. 2917 36 00 Purified Terephthalic Acid (PTA), 5% — —
Medium Quality Terephthalic
Acid (MTA) and Qualified
Terephthalic Acid (QTA)
207. 2917 37 00 Dimethyl terephthalate (DMT) 5% — —
208. 2926 10 00 Acrylonitrile 2.5% — —
209. 2929 10 90 Diphenylmethane 4, 4- Nil — 9
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diisocyanate (MDI) for use in the

manufacture of spandex yarn
210. 293371 00 Caprolactam 7.5% — —
211. 2905 All goods 20% — —
43 00,
2905
44 00,
3301,
3501,
3502,
3503,
3504,
3505,
3809 10 00,
212. 30 Japanese Encephalitis (JE) Nil — —
vaccine, imported by the Andhra
Pradesh Government through
UNICEF
39
[212- 30 Medicines/drugs/vaccines Nil Nil 103]
A 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:
40
[Provided that nothing
contained in this S. No. shall
have effect after the 31st March,
2029.]
213. 30 or any Drugs and materials: Nil — 20
other 41
[Provided that nothing
Chapter contained in this S. No. shall
have effect after the 31st March,
2029.]
42 30 Diethylcarbamazine (DEC) — Nil 113]
[213A. tablets
214. Any Chapter Artificial Plasma 5% — —
215. Any Chapter The Blood group sera, namely:— Nil — —
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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
216. Any Chapter Artificial kidney Nil — —
217. Any Chapter All types of contraceptives Nil — —
218. 30029030 Probiotics 5% — —
219. 31(Except All goods 7.5% — —
31022100,
31025000,
31043000,
31052000,
31053000,
31054000,
31055100,
31055900,
31056000,
31059010,
31059090)
219A. 3102 30 00 All goods 43
[5%] - -

220. 31 Kyanite salts, in a form 5% — —

indicative of their use for
manurial purpose
221. 31 Muriate of potash, for use as 5% — —
manure or for the production of
complex fertilisers
222. 31 Ammonium phosphate or 5% — —
ammonium nitro-phosphate, for
use as manure or for the
production of complex fertilisers
223. 31 Composite Fertilisers 5% — —
224. 31 Potassium Nitrate, in a form 5% — —
indicative of its use for manurial
purpose
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 2.5% — —
(0:52:34)
(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% — —
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(j) Potassium magnesium 2.5% — —

sulphate
(k) 19:19:19 NPK fertilizers 2.5% — —
(1) 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% 5% — —
P2 O5)
(b) Ammonium poly phosphate 5% — —
(10-34-0) (Liquid)
(c) Zincated phosphate 5% — —
(Suspension)
226. 3102 10 00 Urea 5% — —
227. 3104 30 00 Potassium sulphate, containing 5% — —
not more than 52% by weight of
potassium oxide
228. 3105 30 00 Diammonium phosphate, for use 5% — —
as manure or for the production
of complex fertilisers
229. 32, 34, 38, (a) Electric parts and wire rolls Nil — 21
83 or any for fitting on electric lamp/table
other lamp/wall lamp/ceiling
Chapter lamp/door lamp/window
44
lamp/garden lamp [/wire
roll/Christmas ornamentation]
(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
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(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 foil 1/8′ to
1;
(q) Patina and patina bronze;
45
(r) [* * *] 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;
46
[(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
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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, selfadhesive 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;
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(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;
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(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.]
230. 32, 84 or 96 Ink cartridges, ribbon assembly, 5% — —
ribbon gear assembly, ribbon
gear carriage, for use in printers
for computers
231. 3201, 3202, All goods 7.5% — —
3203, 3204,
32050000,
3206
(except
320611 and
3206 19 00)
or 3207
232. 3201 20 00 Wattle extract 2.5% — —
233. 3201 90 20 Myrobalan fruit extract 2.5% — —
234. 3206 5000 Triband Phosphor Nil — —
235. 3207 10 40 Ceramic colours 5% — —
236. 3207 40 00 All goods 5% — —
237. 3208, 3815, 47
[The following goods for use in Nil — 9 and
3901, or the manufacture of EVA 22
3920 (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-flouride (PVDF);
(vi) Trimethylolpropane Tri
acrylate (TMPTA) for EVA or
POE;
(vii) EVA or Polyolefin
Elastomers (POE) Additive -
‘Taicross’;
(viii) Adhesive resin; and
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(ix) Adhesive hardner:

Provided that nothing contained
in this entry shall have effect
after 31st March, 2026.]
238. 48
[* * *]
239. 330210 All goods (excluding compound 10% — —
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)
240. 3403 All goods 7.5% —
241. 3404 20 00 Vinyl Polyethylene Glycol for use 7.5% — 9
in manufacture of Poly
Carboxylate Ether
242. 35 The following goods for use in 5% — 9
the manufacture of Plasma
Volume Expanders, namely:—
(i) Hydroxyethyl starch,
(ii) Dextran
243. 3504 Isolated soya protein 10% — —
244. 37 Colour positive unexposed
cinematographic film in jumbo
rolls and colour negative 5% — —
unexposed cinematographic film
in rolls of 400 feet and 1000 feet
245. 3701 20 00 Instant print film 5% — —
or 3702
246. 3704 Cinematographic films, exposed Nil — —
but not developed
247. Any Chapter Promotional material (like Nil — 23
Trailers, making of film etc.)
imported in the form of
electronic promotion kits
(EPK)/beta cams
248. 38 Dipping oil, Paclobutrazol 10% — —
(Cultar)
249. 38 Bio-pesticides, based on— 5% — —
(i) Bacillus thuringiensis var.
kurstaki
(ii) Bacillus thuringiensis var.
israelensis
(iii) Bacillus sphaericus
(iv) Saccharopolyspora spinosa
250. 3801, All goods 7.5% — —
3802,
38030000,
3804,
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3805,
3806,
3807,
3809
(except
38091000),
3810,
3812,
3815,
38160000,
3817,
38210000
or 3824
(except
3824 60)
251. 49
[3823 11 All goods 7.5% — —
00],
38231200,
38231300,
38231900,
or 3823 70
252. 50
[3823 11 All goods for use in the Nil — 9
00], 3823 manufacture of soaps and
12 00, 3823 oleochemicals
13 00, 3823
19 00, or
2915 70
253. 3824 99 32, The following goods for use in 2.5% — 9
8505 11 90 the manufacture of Brushless
Direct Current (BLDC) motors,
namely:—
(i) Magnet Resin (Strontium
Ferrite compound/before
formed, before magnetization);
(ii) Neodymium Magnet (before
Magnetization)
254. 51
[* * *]
255. 52
[* * *]
cast components of Wind
Operated Electricity Generator
256. 39 Ethylene vinyl acetate (EVA) 7.5% — —
257. 39, 48 or Tags, labels, stickers, belts, Nil — —
any other buttons or hangers, imported by
Chapter bonafide exporters
257A. 39, 48 or The following goods, when Nil - 9 and
any other imported by bonafide exporters 108
Chapter for use in the manufacture of
handicraft items for export,
namely:-
(a) back of photo frames,
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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
257B. 39, 48 or 53
[The goods specified in List 39, Nil - 9 and
any other when imported by bona fide 108
Chapter exporters for use in the
manufacture of textile or leather
garments, for export]
257C. 39, 48 or 54
[The The goods specified in Nil - 9 and
any other List 40, when imported by bona 108
Chapter fide exporters, for use in the
manufacture of leather or
synthetic footwear, or other
leather products, for export]
258. 39 or any Security fibre, security threads, Nil — 9
Chapter 55
[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.
259. 39 or any Raw materials for use in Nil — 9
Chapter manufacture of security fibre
and security threads for supply
to Security Paper Mill,
Hoshangabad and Bank Note
Paper Mill India Private Limited,
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Mysore for use in manufacture of

security paper.
260. 39, 72 and The following goods, for the
81 manufacture of orthopaedic
implants falling under sub-
heading 9021 10 56[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)
57
[All types of polyethylene] Nil — 9
261. 39 or 74 (i) Alatheon Nil — 9 and
(ii) Copper wire 25
262. 3901 to All goods 7.5% — —
3915
(except
3903 &
3908)
263. 3901 The following polymers of 7.5% — —
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)
264. 3902 All goods other than poly iso 7.5% — —
butylene
265. 3902 Capacitor grades polypropylene Nil — 9
granules or resins for the
manufacture of capacitor grade
plastic film
266. 3903 All goods 7.5% — —
267. 3904 Polymers of vinyl chloride 7.5% — —
268. 3906 90 Sodium polyacrylate 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 5% — 9
chapter heading 9619, other
than adult diapers
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270. 3907 Polyester chips 5% — —

271. 3907 20 10 Polytetrametylene ether glycol, Nil — 9
(PT MEG) for use in the
manufacture of spandex yarn
272. 3907 40 00 Polycarbonates 5% — —
273. 3908 Nylon chips 7.5% — —
58
[273- 3920 (other All goods other than Poly vinyl 10% — —
A. than 3920 chloride (PVC) Flex Films
99 99) or Explanation.—For the purposes
3921 of this entry, the term PVC Flex
Films includes PVC flex banner
and PVC flex sheets
273-B. 3920 99 99 All goods other than Poly vinyl 15% — —]
chloride (PVC) Flex Films
Explanation.—For the purposes
of this entry, the term PVC Flex
Films includes PVC flex banner
and PVC flex sheets
274. 39139090 Compostable polymer or bio- Nil — 9
plastic used in the manufacture
of bio degradable agro mulching
films, nursery plantation pots
and flower pots.
275. 3919 90 90 Water blocking tape for use in 7.5% — 9
the manufacture of insulated
wires and cables falling under
heading 8544 (except sub-
heading 8544 11)
276. 4002 70 00 Ethylene-propylene-non- 7.5% — 9
conjugated diene rubber (EPDM)
for use in the manufacture of
insulated wires and cables
falling under heading 8544
(except sub-heading 8544 11)
277. 6814 90 90 Mica glass tape for use in the 7.5% — 9
manufacture of insulated wires
and cables falling under heading
8544 (except sub-heading 8544
11)
277-A. 59
[* * *]
278. 3920 Subbed polyester base, Nil — —
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.
279. 40 New or retreaded Pneumatic Nil — 26
tyres of rubber of a kind used in
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aircrafts of heading 8802

280. 40 New or retreaded Pneumatic Nil — 27
tyres of rubber of a kind used in
aircrafts of heading 8802
281. 4001 21, All goods 25% or — —
4001 22, Rs. 30/-
4001 29 per kg,
whichever
is lower
282. 4002 31 00 All goods 5% — —
283. 4002 39 00 Chlorobutyl rubber or 5% — —
bromobutyl
Rubber
284. 4016 95 90, All goods, other than natural 10% — —
4016 99 90, rubber latex made balloons
9503 00 90,
9505 10 00,
9505 90 90
285. 41 Wet blue chrome tanned leather, Nil — —
crust leather, finished leather of
all kinds, including splits and
sides of the aforesaid
286. 4114 20 10 Patent leather Nil — —
287. 4301 or All goods (other than those Nil — —
4302 falling under tariff item 4301 30
00)
288. 43, 52, 54, Lining and inter-lining materials Nil — 28
55, 56, 58,
59 or 60
289. 4401 21 00, Wood in chips or particles, Nil — 9
4401 22 00 imported for use in manufacture
of the following, namely:—
(i) paper and paperboard;
(ii) newsprint.
290. 47 Pulp of wood or of other fibrous 9 and
cellulosic material (excluding
rayon grade wood pulp) when
used for the manufacture of the
following, namely:—
(i) newsprint; Nil — 29
(ii) paper and paperboard; Nil — 9
(iii) adult diapers; Nil — 9
(iv) all goods falling under 2.5% — 9
chapter heading 9619, other
than adult diapers.
291. 4702 Rayon grade wood pulp 2.5% — —
292. 4707 (A) All goods imported for use Nil — 30
in, or supply to, a unit for
manufacture of paper or
paperboard other than
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newsprint;
(B) All goods, imported for use Nil — 30
in, or supply to, a unit for
manufacture of news print
293. 48 Grape guard, namely, paper of a 5% — —
type generally used for the
packing of grapes and which
consists of two sheets of treated
white paper pressed together
with thin rectangular pouches
containing sodium meta-bi-
sulphite, with kraft paper pasted
thereto or a single paper coated
with sodium meta-bi-sulphite,
and which is used for the
purpose of preventing fungal
decay and thus helps prolonged
storage in fresh condition,
imported for use in the packing
of grapes
294. 48 Newsprint— Nil — —
(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
295. 48 Uncoated paper of a kind used Nil — 31
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
2
40 m and not more than 65
2
gms/m
296. 4802 Mould vat made watermarked Nil — —
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
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Bank Note Mudran Limited,

Salbony
297. 4810 Light weight coated paper Nil — —
2
weighing upto 70 g/m ,
imported by actual users for
printing of magazines
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 Nil — —
international reply coupons and
UNESCO coupons
300. 49 Greeting cards, diaries and Nil — —
calendars and corresponding
number of
envelopes for such greeting
cards, diaries and calendars,
imported by UNICEF
301. Any Chapter Commercial catalogues in book Nil — —
form
302. 49011010, Printed books (including covers Nil — —
49019100 for printed books) and printed
or manuals, in bound form or in
49019900 loose-leaf form with binder,
executed on paper or any other
material including
transparencies
303. 4906 All goods Nil — —
304. 4907 Printed Indian Bank Notes, Nil — —
imported by the Reserve Bank of
India
304A. 4907 00 20 Paper Money Nil Nil -
60 5201 00 25 Other: of staple length Nil - -]
[304B. exceeding 32.0 mm
305. 5002 Raw silk (not thrown) 10% — —
306. 5101 All goods 5% — —
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307. 5102 All goods 5% — —

308. 5103 Wool Waste 5% — —
309. 5103 All goods other than Wool Waste 10% — —
310. 5105 Wool Tops 5% — —
311. 52 or any (a) Fasteners including buttons Nil — 28
Chapter 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
during one financial year;
(z) printed bags;
(za) Knitted ribs;
(zb) anti-theft devices like
labels, tags and sensors;
(zc) bobbin elastic;
(zd) textile flowers;
(ze) water soluble lining, poly
pouch, high density sticker, heat
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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.
312. Any Chapter (a) Buckles, “D” Rings and “O” Nil — 32
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
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(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/crystalsas
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
313. Any Chapter (a) Zipper, fastener and slider; Nil — 33
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(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
314. 5201 All goods Nil — —
315. 5202 All goods Nil — —
316. 5301 All goods Nil — —
317. 5303 10 Raw jute 5% — —
318. 5401, All goods, other than those of 5% — —
5402, nylon
5403,
5404,
54050000
or
5406
319. 5402, 5403, All goods of nylon 7.5% — —
5404,
54050000
or 5406
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
321. 5501 to All goods, other than those of 5% — —
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5510 nylon
322. 5501 to All goods, of nylon 7.5% — —
5510
323. 5511 All goods 10% — —
324. Any Chapter Monofilament long line system 5% — 34
for tuna fishing
325. 5404 19 90 Monofilament yarn 5% — 35
326. 56031100 Hydrophilic Non-Woven, 5% — 9
Hydrophobic Non-Woven,
imported for use in the
manufacture of Adult Diapers
327. 57 Samples of hand knotted carpets Nil — 36
328. 5902 20 Polyester tyre cord fabric 5% — —
329. 6001 10 or Pile fabrics for the manufacture 10% — 9
6001 92 of toys
61
[* *
*]
331. 64 or any The following goods for use in 10% — -37
other the leather industry, namely:—
Chapter (1) Parts, consumables and
other items specified in List 8
(2) Other parts, consumables 10% —
and items specified in List
9@@@@
332. Any Chapter Parts of umbrella, including 5% — —
umbrella panels
333. 68, 82 or 84 Moulds (including chassis for the Nil — 38
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
334. 68, 72 or 85 The following goods, namely:— 5% — 9
(1) Graphite Felt or graphite
pack for growing silicon ingots;
(2) Thin steel wire used in wire
saw for slicing of silicon wafers
335. 6802 10 00, All goods, other than goods 10% — —
6802 21 10, mentioned at serial numbers
6802 21 20, 336 and 337
6802 21 90,
6802 23 10,
6802 23 90,
6802 29 00,
6802 91 00,
6802 92 00,
6802 93 00
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336. 6802 10 00, Marble slabs 20% — —

6802 21 10,
6802 21 20,
6802 21 90,
6802 91 00,
6802 92 00
337. 6802 23 10, Granite slabs 20% — —
6802 23 90,
6802 29 00,
6802 93 00
338. 6902 or All goods 5% — —
6903
339. 62
[* * *]
340. 63
[* * *]
341. 70 Preform of silica for use in the Nil — 9
manufacture of
telecommunication grade optical
fibres or optical fibre cables.
342. 7001 00 10 All goods 5% — —
343. 7015 Rough ophthalmic blanks, for 5% — —
manufacture of optical lenses
344. 71 The following goods, namely:— 5% — —
(i) Raw pearls;
(ii) Rubies, emeralds and
Nil — —
sapphires, unset and imported
uncut
345. 71 Rough diamonds (industrial or Nil — —
non-industrial)
346. 71 Rough coloured gemstones Nil — —
347. 71 Rough semi-precious stones Nil — —
348. 7103 Pre-forms of precious and Nil — —
semiprecious stones
349. 71 Cut and polished coloured 2.5% — —
gemstones
350. 71 Diamonds including lab grown 2.5% — —
diamonds-semi-processed, half-
cut or broken
351. 71 Non-industrial diamonds 2.5% — —
including lab-grown diamonds
(other than rough diamonds)
352. 71 Current coins of the Government Nil — —
of India
353. 64
[* * *]
354. 71 Gold dore bar, having gold 65
[5%] — 9 and
content not exceeding 95% 40
355. 71 Silver dore bar having silver 66
[5%] — 9 and
content not exceeding 95% 40
356. 71 or 98 (i) Gold bars, other than tola 67
[5%] — 41
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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
(ii) Gold in any form other than 68
[5%] — 41
(i), including tola bars and
ornaments, but excluding
ornaments studded with stones
or pearls
357. 71 or 98 Silver, in any form including 69
[5%] — 41
ornaments, but excluding
ornaments studded with stones
or pearls, imported by the
eligible passenger
357A. 7108 All goods other than those 70
[5%] - -
mentioned at S. No. 354
357B. 7106 All goods other than those 71
[5%] - -
mentioned at S. No. 355
358. 71 (i) Gold bars, other than tola 10% — —
bars, bearing manufacturer's or
refiner's engraved serial number
and weight expressed in metric
units;
(ii) Gold coins having gold 10% — —
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.
359. 71 (i) Silver, in any form, other 10% — —
than medallions and silver coins
having silver content not below
99.9% or semi-manufactured
forms of silver falling under sub-
heading 7106 92;
(ii) Medallions and silver coins 10% — —
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.
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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.
72
[359- 71 Import of— - Nil -]
A (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
360. 7104 Rough synthetic gemstones Nil — —
361. 7104 Rough cubic zirconia Nil — —
362. 7104 Polished Cubic zirconia 5% — —
363. 711011 or Platinum 10% — —
71101900
364. 71103100, Rhodium 2.5% — —
711039 00
364-A. 7112 Spent catalyst or ash containing 73
[5%] — 9 and
precious metals 106
364B. 7107 00 00, All goods 74
[5%] - -
7109 00 00,
7110 11 10,
7110 11 20,
7110 19 00,
7110 21 00,
7110 29 00,
711041 00,
7110 49
00,7111 00
00, 7112,
7118
364C. 7113 Gold or silver findings 75
[5%] - -
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.
76 7202 60 00 Ferro-Nickel Nil - -]
[364CA.
364D. [Omitted w.e.f. 19-11-2022] - -]
365. 72 All goods other than goods 10% — —
mentioned against serial number
371
366. 72 (except All goods other than the 5% — —
7202 60 00, following:—
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7208, 7209, (i) goods mentioned against

7210, 7211, serial numbers 367, 368, 369,
7212, 7225 370, 371, and 376;
3090, 7225 (ii) seconds and defectives of
4019, 7225 goods falling under Chapter 72
50 or 7225
9900)
367. 7202 60 00 Ferro-nickel 2.5% — —
368. 7204 All goods Nil — —
Provided that nothing contained
in this S. No. shall have effect
77
after the [31st March, 2026].
369. 7204 21 Scrap of stainless steel, for the 2.5% — —
purpose of melting
370. 7206, 7207, All goods 10% — —
7213, 7214,
7215, 7216,
7217, 7221,
7222, 7223,
7225
(except
7225 11 00,
7225 3090,
7225 4019,
7225 50 or
7225 9900),
7226
(except
7226 11 00)
7227 or
7228
371. 7208, 7209, All goods 12.5% — —
7210, 7211,
7212, 7225
30 90, 7225
40 19, 7225
50 or 7225
99 00
372. 7208 Hot rolled coils for use in 10% — 9
manufacture of welded tubes
and pipes falling under heading
7305 or 7306
373. 7212 40 00 Co-polymer coated MS 10% — 9
tapes/stainless steel tapes for
use in manufacture of
telecommunication grade optical
fibres or optical fibre cables
374. 7225 19 90 78
[Magnesium Oxide (MgO) Nil — 9
coated cold rolled steel coils for
use in manufacture of cold rolled
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grain oriented steel (CRGO)

falling under 7225 11 00 or
7226 11 00:
Provided that nothing contained
in this entry shall have effect
after 31st March, 2026.]
375. 7225 79
[The following goods, namely: Nil — 9
—
(i) hot rolled coils;
(ii) cold-rolled Magnesium Oxide Nil — 9
(MgO) coated and annealed
steel;
(iii) hot rolled annealed and Nil — 9
pickled coils;
(iv) cold rolled full hard, Nil — 9
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 31st March, 2026.]
376. 7219, 7220 All goods other than seconds 7.5% — —
and defectives
80
[377. 73 All goods other than,— 10% — —]
(i) goods mentioned against
serial number 377A;
81
[(ii) Screw, SIM socket or
other mechanical items of Metal
for cellular mobile phone;]
(iii) goods falling under heading
7318 or 7323;
377-A. 7307 29 00, All goods other than SIM 10% — —
7307 99 90, socket/other mechanical items
7308 90 90, (Metal) (7326 90 99) for cellular
7310 29 90, mobile phone
7320 90 90,
7325 99 99,
7326 19 90,
7326 90 99
377-AA. 7318 15 00, All goods 15% — —
7318 16 00,
7318 29 90
377-B. 82
[* * *]
378. 7325 Metal parts for use in the 7.5% — 9
manufacture of electrical
insulators falling under heading
8546
379. 73 Pipes and tubes for use in 7.5% — 9
manufacture of boilers
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380. 7326 90 99 Forged steel rings for 5% — 24

manufacture of special bearings
for use in wind operated
electricity generators
83 7402 00 10 Blister Copper Nil - -]
[380A.
381. 7408 84
[Copper wire or refined copper Nil — 9
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]
382. 7404 00 22 Brass scrap 2.5% — —
383. 7411 or All goods 7.5% — —
7412
384. 75 All goods Nil — —
385. 7602 Aluminium scrap 2.5% — —
386. 7806 Lead bars, rods, profiles and 5% — —
wire
387. 85
[* * *]
388. 7907 Zinc tubes, pipes and tube or 7.5% — —
pipe fittings
389. 8007 Tin plates, sheets and strip, of a 5% — —
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
390. 8101 99 90 Tungsten (wolfram) bars and 5% — —
rods, other than those obtained
simply by sintering, profiles,
plates, sheets, strip and foil
391. 8110 10 00, All Goods 2.5% — —
8110 20 00
392. 82 Dies for drawing metal, when 10% — 43
imported after repairs from
abroad, in exchange of similar
worn-out dies exported out of
India for repairs
393. 84 The following goods, namely:— 5% — —
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(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
394. 84 Bacteria removing clarifier Nil — —
395. 84 or any The following goods, namely:— 5% — —
other (i) Marine seawater pumps with
Chapter fibre impellers,
(ii) Automatic fish/prawn feeder
396. 84 or any Machinery or equipment for Nil — 44
other effluent treatment plant for
Chapter leather industry
397. 84 or any Goods specified in List 10 5% — 45
other required for use in high voltage
Chapter power transmission project
398. Any Chapter Parts and components of the 5% — 9 and
goods specified in List 10 45
required for use in high voltage
power transmission project
399. 84 or any The following goods (other than
other old and used) for use in man-
Chapter made or synthetic fibre or yarn 5% — —
industry, namely:—
(1) Machinery or equipment
specified in List 11;
5% — 9
(2) Parts for manufacture of the
goods at (1)
400. 84 or any The following goods (other than
other old and used) for use in textiles
5% — —
Chapter industry; namely:—
(1) Machinery or equipment
specified in List 12;
(2) Parts for manufacture of the 5% — 9
goods at (1)
401. Any Chapter All items of equipment including Nil — 46
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
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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)
402. 84 or 85 The following goods, for use in Nil — 9
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 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
403. 84 or any Parts and raw materials for Nil — 47
other manufacture of goods to be
Chapter supplied in connection with the
purposes of off- shore oil
exploration or exploitation
Provided that nothing contained
in this S. No. shall have effect
86
after the [31st March, 2026].
404. 87
[25, 27, Goods specified in List 33 Nil 88
[12%] 48
28, 29, 31, required in connection with:
34, 35, 36, (a) petroleum operations
38, 39, 40, undertaken under petroleum
56, 69, 73, exploration licenses or mining
74, 82, 84, leases, granted by the
85, 87, 89 Government of India or any
or 90] State Government to the Oil and
Natural Gas Corporation or Oil
India Limited on nomination
basis,
(b) petroleum operations
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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
405. 84 or any The following goods, namely:—
other (1) Wind operated electricity 5% — 49
Chapter generators upto 30 KW and wind
operated battery chargers upto
30 KW
(2) Parts of wind operated
electricity generators, for the
manufacture or the maintenance
of wind operated electricity
generators, namely:—
(a) Special bearings, 5% — 49
(b) Gear box,
(c) Yaw components,
(d) Wind turbine controllers, and
(e) Parts of the goods specified
at (a) to (d)
(3) Blades for rotor of wind 5% — 49
operated electricity generators,
for the manufacture or the
maintenance of wind operated
electricity generators
(4) Parts for the manufacture or 5% 49
the maintenance of blades for
rotor of wind operated electricity
generators
(5) Raw materials for the
manufacture of—
(a) blades for rotor of wind
operated electricity generators,
or 5% — 49
(b) parts, sub-parts of such
blades
406. 84 or any Permanent magnets for 5% — 24
other manufacture of PM synchronous
Chapter generators above 500 KW for
use in wind operated electricity
generators
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407. 84 or any Goods required for,— Nil — 50

Other (a) the substitution of ozone
Chapter 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
408. 84 or any (A) Machinery, instruments, 5% 51
other apparatus and appliances, as
Chapter 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
409. 84 or any Goods specified in List 13 5% — —
other required for setting up crude
Chapter petroleum refinery
410. 84 or any The following goods, namely:— 5% — 52
other (1) Kits required for the
Chapter 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)
411. 84 or any Goods specified in List 14 Nil — 14
other required for construction of
Chapter roads
412. 84 or any Goods specified in List 15 Nil — 14
other required for construction of
Chapter roads
413. 84 or any All goods, for renovation or 5% — 53
other modernization of a power
Chapter generation plant (other than
captive power generation plant)
414. 84 or any All goods, imported by a 5% — 54
other manufacturer-supplier for the
Chapter manufacture and supply of
machinery and equipment to a
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power generation plant (other

than captive power generation
plant)
89
[415. 84 or any (a) Parts of catalytic converters, 7.5% — 9
other excluding parts made up of
chapter Platinum or Palladium falling
under 7110, for manufacture of
catalytic convertors
(b) The following goods for use 7.5% — 9
in the manufacture of catalytic
convertors or its parts, namely—
(i) Raw Substrate (ceramic)
(ii) Washcoated Substrate
(ceramic)
(iii) Raw Substrate (metal)
(iv) Washcoated Substrate
(metal)
(v) Stainless Steel wire cloth
stripe (falling under tariff item
7314 14 10)
(vi) Wash Coat
(c) Parts of 5% — 9]
catalytic
converters,
made up of
Platinum or
Palladium
falling under
7110, for
manufacture
of catalytic
convertors
415A. 7110 Platinum or Palladium for use in 90
[5%] - 9
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.
416. 2825 60 20 Ceria zirconia compounds for use 5% — 9
in the manufacture of washcoat
for catalytic converters
417. 2846 10 90 Cerium compounds for use in 5% — 9
the manufacture of washcoat for
catalytic converters
418. 3824 90 90 Zeolite for use in the 5% — 9
manufacture of washcoat for
catalytic converters
419. 91
[* * *]
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420. 92
[* * *]
421. 93
[* * *]
internet Nil — 9
service or
closed
users's
group 64
KBPS
domestic
data
network via
INSAT
satellite
system
service (ii)
Parts, for
manufacture
of the goods
at (i)
422. 84, 85 or 90 Machinery, electrical equipment, Nil — 9
other instruments and their
parts except populated Printed
Circuit Boards for use in
fabrication of semiconductor
wafer and Liquid Crystal Display
(LCD)
423. 84, 85 or 90 Machinery, electrical equipment, Nil — 9
other instruments and their
parts except populated Printed
Circuit Boards for use in
assembly, testing, marking and
packaging of semiconductor
chips
424. 84, 85 or (i) Goods specified in List 17 Nil — 56
any Chapter required for radio paging service
(ii) Parts, for manufacture of the Nil — 9
goods at (i)
425. 84, 85 or (i) Goods specified in List 18 Nil — 57
any Chapter required for Public Mobile Radio
Trunked Service (PMRTS)
(ii) Parts, for manufacture of the Nil — 9
goods at (i)
426. 84, 85 or The goods specified in List 19, Nil — 9
any Chapter for the manufacture of goods
falling under heading/sub-
heading/tariff item 8523 52 00,
8541, 8542, 8543 90 00 or 8548
90 00
(2) Parts, for manufacture of the
goods at (1)
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94 Any chapter (i) The goods specified in List Nil - 9]

[426A. 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
427. 84, 85 or 90 The goods specified in List 20 Nil — —
428. 84, 85 or 90 The following goods, imported Nil — 58
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:
95
[Provided that nothing
contained in this S. No. shall
have effect after the 31st March,
2029.]
429. 84, 85 or 90 The following goods, imported Nil — 59
by an accredited journalist:—
(i) Personal computers including
lap top personal computers;
(ii) typewriters; and
(iii) fax machines:
96
[Provided that nothing
contained in this S. No. shall
have effect after the 31st March,
2029.]
430. 84, 85 or 90 (1) The following goods for use
5% — 60(i)
in pharmaceutical and
biotechnology sector, imported
for research and development
purposes, by an importer
registered with the Department
of Scientific and Industrial
Nil — 60(i)
Research, in the Ministry of
Science and Technology of the
Government of India, namely:—
(a) Goods specified in List 21
(b) Goods specified in List 22
(2) The following goods for use 5% — 60(ii)
in the pharmaceutical and
biotechnology sector, imported
by a manufacturer, having a
research and development wing
registered with the Department
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of Scientific and Industrial Nil — 60(ii)

Research, in the Ministry of
Science and Technology of the
Government of India, namely:—
(a) Goods specified in List 21
(b) Goods specified in List 22
431. 84, 85 or 90 Goods specified in list 23 for use Nil — 61
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
432. 84, or any The following goods (other than 5% — 9
Chapter 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)
433. 84 or any Machinery or equipment for Nil — 44
Chapter effluent treatment plant for
handloom sector or handicraft
sector.
434. 84 or any The following goods (other than
Chapter old and used) for use in the silk
textile industry, namely:—
(i) Machinery or equipment 5% — 9
specified in List 26, required for
reeling, weaving, twisting,
processing and printing;
(ii) Automatic reeling/dupion Nil — —
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
435. 84 or any The following goods, namely:—
Chapter (A) High speed cold-set web 5% — —
offset rotary double width four
plate wide printing machines
with a minimum speed of
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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;
(B) Mailroom equipment suitable 5% — 31
for use with (A), namely:—
(i) overhead conveyor gripper;
(ii) stacker;
(iii) wrapper;
(iv) labeller;
(v) strapper;
(vi) inserters;
(vii) delivery conveyors
436. 84 or 85 Spares, supplied with outboard 5% — 62
motors for maintenance of such
outboard motors
437. 84 or 85 Braille printer or Braille Nil — —
embosser or Braille display,
specially designed for computer
systems
438. 84 or 85 Truck refrigeration unit Nil — —
439. 84, 85 or 90 Goods specified in List 27, 5% — —
designed for use in the leather
industry or the footwear industry
440. 84 Fogging machines imported by a 5% — —
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.
441. 97
[* * *]
442. 84 Bushings made of Platinum and 98
[5%] — 64
Rhodium alloy when imported in
exchange of worn out or
damaged bushings exported out
of India
443. 84 The following goods to be 5% — —
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
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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.
444. 84 Geothermal ground source heat Nil — —
pumps
445. 84 or any Following goods for making of 5% — —
gem
other and jewellery—
Chapter (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.
446. 84 or any The following goods, namely:— Nil — —
other (A) Tunnel boring machines
Chapter (B) Parts and components of (A) Nil — —
for use in the assembly of
Tunnel boring machines
447. 84 or any The following goods required for Nil — 9
other manufacture of Optical disk
Chapter drives (ODD), namely:—
(i) Pick up assembly
(ii) Digital signature procession
integrated circuit
(iii) DC motor (iv) LDO voltage
regulator
448. 84 or any (A) The following goods, 2.5% — —
other namely:—
Chapter (i) Paddy transplanter;
(ii) Laser land leveler
iii) Reaper-cum-binder;
(iv) Sugarcane harvester;
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(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
(B) Parts and components 2.5% — 9
required for manufacture of
goods specified at (A)
449. 8414 90 11 The following goods for use in 5% — —
the manufacture of refrigerator
compressor falling under tariff
item 8414 30 00, namely:—
(i) C-Block compressor;
(ii) Crankshafts.
450. 8536 20 90 Over Load Protector (OLP) and 5% — —
8539 49 00 positive thermal coefficient for
use in the manufacture of
refrigerator compressor falling
under tariff item 8414 30 00
451. 8419 Evacuated tubes with three Nil — 9
layers of solar selective coating
for use in the
manufacture of solar water
heater and system
452. 8419 19 20 Water heaters, other than 7.5% — —
industrial solar water heaters
453. 8421 Catalytic convertors 5% — —
454. 8421 99 00 All goods other than Reverse 7.5% — —
Osmosis (RO) membrane
element for household type
filters
455. 84223000, All goods 5% — —
84224000
or
84229090
456. 8424 The following goods, namely:— 5% — —
(A) Sprinklers and drip irrigation
systems for agricultural and
horticultural purposes; 5% — —
(B) Micro Irrigation equipment
457. 84362100 All goods 5% — —
458. 8438 All goods 5% — —
459. 8443 Parts for manufacture of printers Nil — 9
falling
under sub heading 8443 32
except 8443 99 51, 8443 99 52,
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8443 99 53
460. 8446, 8448 The following goods (other than Nil — —
old and used) for use in the
textile industry, namely:—
(i) Shuttle less looms; Nil — 9
(ii) parts and components for
manufacture of the goods at (i)
461. 8444, 8445, All goods 5% — —
8446, 8447,
8448, 8449
462. 8483 40 00 Ball screws for use in the 2.5% — 9
manufacture of CNC Lathes
(tariff item 8458 11 00, 8458 91
00) or Machining Centres (tariff
item 8457 10 10, 8457 10 20)
463. 8466 93 90 Linear Motion Guides for use in 2.5% — 9
the manufacture of CNC Lathes
(tariff item 8458 11 00, 8458 91
00) or Machining Centres (tariff
item 8457 10 10, 8457 10 20)
464. 99
[8537 10] CNC Systems for use in the 2.5% — 9
manufacture of CNC Lathes
(tariff item 8458 11 00, 845891
00) or Machining Centres (tariff
item 8457 10 10, 8457 10 20)
465. 8471 CD-Writers Nil — —
466. 84 or any (a) Parts, components or Nil — 9
other accessories for use in the
Chapter manufacture of tablet computer.
(b) Sub-parts for use in the Nil — 9
manufacture of items mentioned
at (a) above.
467. 100
[8472 90 The following goods, namely:— Nil — —
or 8473 40] (i) Cash dispenser or automatic
bank note dispenser;
Nil — 9
(ii) Parts and components of the
goods mentioned at (i)
468. 84 or 85 The following goods, namely:—
(i) Micro ATMs as per standards
Nil — —
version 1.5.1;
(ii) Fingerprint reader/scanner;
(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:
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101 Nil — —
[Provided that nothing
contained in items (i) to (iv)
shall have effect after the 30th
September, 2024:
Provided further that nothing Nil — 9
contained in item (v) shall have
effect after the 31st March,
2026.]
469. 8472 90 or Atmospheric water generator 5% — —
8473 40
470. 8479 30 00 All goods 5% — —
471. Any Chapter All parts for use in the 5% — 9
manufacture of LED lights or
fixtures including LED Lamps
472. Any Chapter All inputs for use in the 5% — 9
manufacture of LED (Light
Emitting Diode) driver or MCPCB
(Metal Core Printed Circuit
Board) for LED lights and
fixtures or LED Lamps
473. 85 Integrated decoder receiver, also 10% — —
known as set top box
474. 85 MP3 or MP4 or MPEG 4 player 5% — —
with or without radio or video
reception facility
475. 102
[* * *]
476. 85 or any Television equipment, cameras Nil Nil 66
other and other equipment for taking
Chapter films, imported by a foreign film
unit or television team
477. 85 or any Photographic, filming, sound Nil Nil 67
Other recording and radio equipment,
Chapter raw films, video tapes and sound
recording tapes of foreign origin,
if imported into India after
having been exported therefrom
478. 103
[* * *]
479. 104
[* * *]
480. 85 or any Goods imported for being tested Nil Nil 70
other in specified test centers
Chapter
481. 84 or 90 Disposable sterilized dialyzer Nil — —
and micro barrier of artificial
kidney
482. 105
[* * *]
483. 85 One set of pre-recorded Nil — —
cassettes accompanying books
for learning languages and
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essential complement to such

books.
484. 85 Audio cassettes, if recorded with Nil — —
material from books, newspaper
or magazines, for the blind
485. 85 Deflection components for use in Nil — 9
colour monitors for computers or
for use in PCBs of colour
monitors for computers
486. 8501 All goods 7.5% — —
(except
8501 64 70,
8501 64
80),
487. 8502(except All goods 7.5% — —
8502 11 00,
8502 20 10,
8502 40
00),
488. 8503 00 10, All goods 7.5% — —
8503 00 21
or 8503 00
29
489. 8504 10 10, All goods 7.5% — —
8504 10 20
or 8504 10
90
490. 8537 All goods 7.5% — —
491. 8544 All goods 7.5% — —
(except
8544 42 91,
8544 42 92,
8544 42 93,
8544 42 99,
85 44 70 10
or 8544 70
90)
492. 8546 All goods 7.5% — —
493. 8547 All goods 7.5% — —
494. 9028 90 10, All goods 7.5% — —
9030 31 00,
9030 90 10,
9032 89 10,
9032 89 90
495. 106
[* * *]
496. 8501 10 12 Stepper Motors for use in the Nil — 9
manufacture of goods falling
under heading 8471
497. 107
[* * *]
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498. 8507 90 Battery separators 5% — —

499. 8517 70 or Parts of Cellular Phones and 5% — —
8529 90 90 Radio Trunking terminals
108
[499 8521 90 90 All goods other than Digital 10% — —]
-A. video Recorder (DVR/Network
Video Recorder (NVR)
500. 8523 CD-ROMs containing books of an Nil — —
educational nature, journals,
501. 8523 Recorded magnetic tapes and 5% — 73
floppy diskettes, imported by
the University Grants
Commission for use in
Computers
502. 8525 80 20 Digital Still Image Video Nil — —
Cameras
109
[502 8525 80 All goods other than CCTV 10% — —]
-A. Camera/IP camera
503. 8523 Foreign Satellite data on storage Nil — —
media imported by National
Remote Sensing Centre (NRSC),
Hyderabad
504. 85 or any Parts and Components of Digital Nil — 9
other Still Image Video Cameras
Chapter
505. 8529 Parts of Set-top Box, for use in Nil — 9
the manufacture of Set-top Box,
namely:—
(i) Tuner
(ii) RF modulator
(iii) Remote control unit
(iv) SMPS power board
(v) IR module;
506. 85 or any (a) Parts, components and Nil — 9
other accessories except populated
Chapter 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.
507. 85 or any (a) Parts, components and Nil — 9
other accessories except populated
Chapter printed circuit boards for use in
manufacture of routers falling
under tariff item 8517 69 30;
(b) Sub-parts for use in
manufacture of items mentioned
at (a) above.
508. 85 or any (a) Parts, components and Nil — 9
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other accessories except populated

Chapter 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.
509. 85 or any (a) Parts, components and Nil — 9
other accessories except populated
Chapter 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.
510. 85 or any (a) Parts, components and Nil — 9
other accessories except populated
Chapter 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.
511. 85 or any (a) Parts, components and Nil — 9
other accessories except populated
Chapter 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.
512. 85 or any 110[(a) Parts, components and Nil — 9
other accessories except:—
Chapter (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
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cellular phones falling

under tariff item 8507 60
00;
(b) Sub-parts for use in
manufacture of items mentioned
at (a) above.]
513. Any Chapter (a) Parts or components for use Nil — 9
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 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 20 80;
(vii) Reception apparatus for Nil — 9
television but not designed to
incorporate a video display tariff
item 8528 71 00;
(b) Sub-parts for use in the
manufacture of the parts or
components in item (a) above.
514. 8529 LCD (Liquid Crystal Display), 111
[7.5%] — 9
LED (Light Emitting Diode) or
OLED
(Organic LED) panels for
manufacture of Television
515. 8540 11 Colour television picture tubes Nil — —
for use in the manufacture of
cathode ray televisions
516. 8529, 4016 The following goods for use in Nil — 9
the manufacture of Liquid
Crystal Display (LCD) and Light
Emitting Diode (LED) TV panels
of heading 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;
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(viii) BAR, LED;

(ix) Cushion/Gasket;
(x) Bezzal;
(xi) Back cover sheet
(xii) Back Light Unit Module
517. 8540 71 00 Magnetron of up to 1.5 KW used Nil — 9
for the manufacture of domestic
microwave Ovens
518. 8548 10 10 Battery scrap and battery waste 5% — —
or 8548 10
20
519. Any Chapter Raw materials or parts for use in 5% — 9
manufacture of e-Readers
520. 86 Loco simulators 5% — —
521. 86 or any Train protection and warning 7.5% — —
Chapter system
522. 8609 00 00 Refrigerated containers 5% — —
523. 86040000 Track machines and parts 7.5% — —
112
[523 Any Chapter Parts, sub-parts, inputs or raw Nil — 9]
-A. material for use in manufacture
of Lithium ion cells falling under
tariff item 8507 60 00
524. 8702 or Motor vehicles 113
[(excluding
8704 electrically operated vehicles)]: 10% — —
(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;
(b) in a form other than (a) 20% — —
above
114
[525. 8702 or Electrically operated vehicles,
8704 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 10% — —
Contractor, Brake
system, Electric
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Compressor not
mounted on chassis;
(b) pre-assembled Battery
Pack, Motor, Motor
Controller, Charger,
Power Control Unit,
Energy Monitor
15% — —
Contractor, Brake
System, Electric
Compressor not
mounted on a chassis or
a body assembly
(2) in a form other than (1)
25% — —]
above
526. 8703 Motor cars and other motor
115
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 10% — —
transmission mechanism not in
a pre-assembled condition;
(b) engine or gearbox or 30% — —
transmission mechanism in pre-
assembled form but not
mounted on a chassis or a body
assembly. 100% — —
(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 60% — —
than 2500 cc for diesel-run
vehicles, or with both;
(b) other than (a) above
116
[526 8703 Electrically operated vehicles, if
-A. imported,—
(1) incomplete or unfinished,
as a knocked down kit
containing necessary
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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-
15% — —
connected with each
other and not mounted
on a chassis
(b) any of the above
components, parts or
sub-assemblies inter-
35% — —
connected with each
other but not mounted
on a chassis
(2) in a form other than (1)
above,—
(a) with a CIF value more
100% — —
than US$ 40,000
(b) other than (a) above 70% — —
(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.
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
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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.
117
[527. 8507 60 00 Lithium ion cell for use in
manufacture of Lithium ion
accumulator other than the
following, namely:— 5% — 9]
(a) Battery pack of cellular
mobile phone; and
(b) Power bank.
527-A. 8507 60 00 Lithium ion cell for use in the 5% — 9
manufacture of battery or
battery pack of cellular mobile
phone
Provided that nothing contained
in this S. No. shall have effect
118
after the [31st March, 2026].
527-B. 8507 60 00 Lithium ion cell for use in the 5% — 9
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
119
after the [31st March, 2026].
528. Any Chapter The following goods for use in Nil — 9
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:
—
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120
[* * *]
(ii) Battery Charger;
(iii) AC or DC Motor;
(iv) AC or DC Motor Controller
121
[(v) Power Control unit
(inverter, AC/DC converter,
condenser);
(vi) Energy monitor;
(vii) Contactor;
(viii) Brake system for
recovering;
(ix) Electric Compressor]
122
[528 8507 Battery pack for use in the
-A. manufacture of electrically
5% — 9]
operated vehicle or hybrid
vehicle
529. Any Chapter The following goods for use in Nil — —
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:—
123
[* * *]
(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
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530 8704 Refrigerated motor vehicles Nil — —

124
[531. 8711 Motor cycles (including mopeds)
and cycles fitted with an
125
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 15% — —
transmission mechanism not in
a pre-assembled condition;
(b) engine or gearbox or 25% — —
transmission mechanism in pre-
assembled form, not mounted
on a body assembly;
(2) in a form other thabn (1) 50% — —]
above.
126
[531 8711 Electrically operated motor
-A. 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 10% — —
Contractor, Brake
system, Electric
Compressor not
mounted on chassis;
(b) pre-assembled Battery
Pack, Motor, Motor
Controller, Charger,
Power Control Unit,
Energy Monitor
15% — —
Contractor, Brake
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System, Electric
compressor not
mounted on a chassis or
a body assembly
(2) in a form other than (1)
50% — —]
above
532. 8714 91 00, All goods other than Bicycle 10% — —
8714 92, parts and components
8714 93,
8714 94 00,
8714 95,
8714 96 00,
8714 99
533. 88 Gliders, or simulators of Nil — —
aeroplanes or simulators of
helicopters
534. 88 or any Parts of gliders or simulators of Nil — 74
other aircrafts (excluding rubber tyres
Chapter and tubes of gliders)
535. 88 or any Raw materials— Nil — 9
Other (a) for manufacture of aircraft
Chapter falling under heading 8802;
(b) for manufacture of parts of
aircraft at (a)
536. 88 or any Parts, testing equipment, tools Nil — 75
other and tool-kits for maintenance,
Chapter repair, and overhauling of
(i) aircraft falling under heading
8802 or
(ii) components or parts,
including engine, of aircrafts of
heading 8802 by the units
engaged in such activities.
537. 8802 All goods Nil Nil 76
(except
8802 60 00)
538. 8803 Components or parts, including Nil — 77
engines, of aircraft of heading
8802
127
[539. 88 or any (a) Satellites and payloads; Nil Nil 78]
other (b) Ground equipment brought
Chapter for testing of (a)
128
[539 88 or any Scientific and technical 5 5 78]
-A. other instruments, apparatus,
Chapter equipments, accessories, parts,
components, spares, tools, mock
ups and modules, raw materials
and consumables required for
launch vehicles and satellites
and payloads
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540. 8802 All goods Nil — 79

(except
8802 60 00)
541. 8802 Helicopters 2.5% — —
542. 8802 All goods Nil — 80
(except
8802 60 00)
543. 8802 All goods 2.5% — 81
(except
8802 60 00)
544. Any Chapter Parts (other than rubber tubes), Nil — 26
of aircraft of heading 8802
129
[544 Any Chapter Components or parts which are — 5% —]
-A. prescribed in any of the
following manuals—
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.
545. Any Chapter Parts (other than rubber tyres 2.5% — —
and tubes), of aircraft of heading
8802
546. Any Chapter Parts (other than rubber tubes), Nil — 27
of aircraft of heading 8802
547. 88031000, All goods 2.5% — —
88032000,
88033000
130
[547 88 or any Aircrafts, aircraft engines and — Nil 102]
-A. other other aircraft parts imported into
chapter India under a transaction
covered by item 1(b) or 5(f) of
Schedule II of the Central Goods
and Services Tax Act, 2017
548. 89 Barges or pontoons imported Nil — 82
along with ships for the more
speedy unloading of imported
goods and loading of export
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goods
549. 89 or any Capital goods and spares Nil — 9
other thereof, raw materials, parts,
Chapter 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; ice-
breakers; floating factories of all
kinds (for processing whales,
preserving fish or the like) whale
catchers; trawlers and other
fishing vessels; life boats,
scientific research vessels;
weather ships; vessels for the
transportation or mooring of
buoys; pilot-boats; hopper
barges for the disposal of
dredged material or the like;
(b) war ships of all kinds
including submarines;
(c) tugs, dredgers, fire-floats
and salvage ships; and
(d) oil rigs, drilling ships and
jack-up rigs:
131
[Provided that nothing
contained in this S. No. shall
have effect after the 31st March,
2029.]
550. 89 or any Spare parts and consumables for Nil — 83
Chapter repairs of ocean going vessels
registered in India:
132
[Provided that nothing
contained in this S. No. shall
have effect after the 31st March,
2029.]
551. 8901 All goods (excluding vessels and Nil — 84
other floating structures as are
imported for breaking up)
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133
[551 8901 Foreign Going Vessel converted – Nil –]
-A. 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
Act1962.
(ii) “Conversion to coastal
Vessel” shall include the vessel
granted necessary license under
the Merchant Shipping Act, 1958
552. 8902 00 10 Trawlers and other fishing Nil — —
vessels
553. 8902, All goods (excluding vessels and 5% — 84
8904 00 00 other floating structures as are
or 8905 90 imported for breaking up)
554. 89051000 All goods Nil — —
555. 8906 All goods (excluding vessels and Nil — 84
other floating structures as are
imported for breaking up)
556. 890710 00 All goods Nil — —
557. 89080000 All goods 2.5% — —
134
[557 89 Rigs and ancillary items - Nil 102]
-A imported for oil or gas
exploration and production taken
on lease by the importer for use
after import.
558. Any Chapter Raw materials and parts, for use Nil — 85
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 (52 of 1962).
Explanation: Nothing contained
in this exemption shall have
effect on or after 24th day of
November, 2015
135
[559. Any Chapter (A) Raw materials, components, Nil — 9]
consumables or parts, for use in
the manufacture of goods falling
under heading/tariff item 8901,
8902, 8904 00 00, 8905 (except
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tariff item 8905 20 00) or 8906;

(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.
560. Any Chapter Parts, for repairs of dredgers Nil — —
561. 90 Coronary stents and coronary Nil — —
stent systems for use with
cardiac catheters
562. 90 Endovascular stents Nil — —
563. 9018 32 30, Goods required for medical, 5% — —
9018 50 20, surgical, dental or veterinary
9018 90 21, use. Explanation.— For the
9018 90 24, purposes of this entry, the term
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9018 90 43, ‘Goods’ refers to medical

9018 90 95, instruments or appliances
9018 90 96, required for medical, surgical,
9018 90 97, dental or veterinary use only and
9018 90 98, do not refer to parts and spares
9019 10 20, thereof.
9022 90 10
or 9022
9030
563-A. 9018 90 99 All goods, other than the 7.5% — —
or 9022 following,—
(except (i) X-ray machines for
9022 90 10 medical, surgical, dental
or 9022 90 or veterinary use (9022
30) 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);
136
[(e) High Frequency
X-Ray Generator
(>25KHz) (9022 14
10);]
(f) X-Ray Grid (9022 90
90);
(g) Multi Leaf
Collimator/ Iris (9022
29 00 or 9022 90
90).
(h) Flat Panel Detector,
including Scintillators
(9022 90 90);
(i) X-ray Tube (9022 30
00)
137
[563 9022 14 10 High Frequency X-Ray Generator 10% — 9
-B. (>25KHz, >=500mA) for use in
manufacture of X-ray machines
for medical, surgical, dental or
veterinary use (9022 14 20 or
9022 14 90)
563-C. 9022 90 90 The following goods for use in 10% — 9
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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;
563-D. 9022 29 00 Multi Leaf Collimator/ Iris for use 10% — 9]
or 9022 90 in manufacture of X-ray
90 machines for medical, surgical,
dental or veterinary use (9022
14 20 or 9022 14 90)
138
[563 9022 30 00 X-ray tubes for use in 5% - 9 and
-E. manufacture of X-ray machines 120
for medical, surgical, dental or 7.5% - 9 and
veterinary use (9022 14 20 or 121
9022 14 90) 10% - 9 and
122
563-F. 9022 90 90 Flat Panel Detector, including 5% - 9 and
Scintillators, for use in 120
manufacture of X-ray machines 7.5% - 9 and
for medical, surgical, dental or 121
veterinary use (9022 14 20 or 10% - 9 and
9022 14 90) 122]
564. 90 or any Raw materials, parts or 2.5% — 9
other accessories for use in
Chapter 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);
139
[(e) High Frequency X-
Ray Generator
(>25KHz) (9022 14
10);]
(f) X-Ray Grid (9022 90
90);
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(g) Multi Leaf Collimator/

Iris (9022 29 00 or
9022 90 90).
(h) Medical Grade Monitor
(8528 59 00);
(i) Flat Panel Detector,
including Scintillators
(9022 90 90);
(j) X-ray Tube (9022 30
00)
564-A. 9018 Static User Interface for use in 5% — 9
manufacture of X-Ray machines
(heading 9022) (OMITTED
W.E.F. 01-04-2022)
564-B. 9022 The following goods for use in 5% — 9
manufacture of X-Ray machines
(heading 9022), namely—
(i) X-Ray Diagnostic Table;
(ii) Vertical Bucky;
(iii) X-Ray Tube
Suspension; High
Frequency X-Ray
Generator (>25KHz,
<500 mA) (OMITTED
W.E.F. 01-04-2022)
564-C. 9022 The following goods for use in 5% — 9
manufacture of X-Ray machines
(heading 9022), namely—
(i) X-Ray Grid;
(ii)Multi Leaf
Collimator/Iris
(OMITTED W.E.F. 01-04
-2022)
565. 140
[* * *]
566. 141
[* * *]
567. Any Chapter Stainless steel tube and wire, Nil — 9
cobalt chromium tube, Hayness
alloy-25 and polypropylene
mesh required for manufacture
of Coronary stents/coronary
stent system and artificial heart
valve
568. 142
[* * *]
569. Any Chapter The following goods, namely:—
(a) Ostomy products
(Appliances) for managing
Colostomy, Illcostomy,
Ureterostomy, Illeal Conduit
Urostomy Stoma cases such as
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bags, belts, adhesives seals or

5% — —
discs or rolls, adhesive remover,
bag closing clamps, karaya seals
paste or powder, irrigation sets,
plastic or rubber faceplates,
flanges, male or female urinary
incontinency sets, skin gels, in
parts or sets;
(b) Accessories of the medical 5% — 9
equipment at (a); (c) Parts
required for the manufacture of
the medical equipment at (a)
570. 90 or any Medical and surgical Nil — 86
other instruments, apparatus and
Chapter appliances including spare parts
and accessories thereof
571. 90 or any Artificial Heart (left ventricular Nil — —
Chapter assist device)
572. 90 or any Patent ductus arteriosus/Atrial 5% — —
Chapter septal defect occlusion device
573. 90 or any (a) The following goods for Nil — —
other physically disabled persons,
Chapter namely:
(i) Crutches;
(ii) Wheel chairs
(iii) Walking frames; Nil — —
(iv) Tricycles;
(v) Braillers;
(vi) Artificial limbs
(b) Parts of goods at (a)
574. 90 or any Parts for the manufacture of Nil — —
other hearing aids including deaf aids
Chapter
575. 90 or any Hospital Equipment (equipment, 5% — 87
other apparatus and appliances,
Chapter including spare parts and
accessories thereof, but
excluding consumable items) for
use in specified hospitals
576. 90 or any Blood Glucose Monitoring 5% — —
other System (Glucometer) and test
Chapter strips
577. 90 or any Lifesaving medical equipment 5% — 88
other including accessories or spare
Chapter parts or both of such equipment
for personal use:
143
[Provided that nothing
contained in this S. No. shall
have effect after the 31st March,
2029.]
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578. 90 or any Assistive devices, rehabilitation Nil — —

other aids and other goods for
Chapter disabled, specified in List 30
579. 144
[* * *]
580. 9022 X-Ray Baggage Inspection Nil — 90
Systems and parts thereof
581. 90 or any Portable X-ray machine/system Nil — 91
other
Chapter
145
[581 9028 30 All goods other than Smart 10% — —]
-A. Meter
582. 91 or 9804 Braille watches and braille one- Nil — —
90 00 day alarm clocks
583. 91 Parts and cases of braille Nil — 9
watches, for the manufacture of
Braille watches
584. 9108, 9110 Watch dials and watch 5% — —
or 9114 30 movements
10
585. 93 Air rifles or air pistols of 0.177 Nil — —
calibre
586. 93 Air pellets of air rifles or air Nil — —
pistols, of 0.177 calibre
146
[586 9405 All goods other than LED lamps 10% — —]
-A.
587. 9405 50 40 Solar lanterns or solar lamps 5% — —
588. 95 or any (a) Synthetic tracks and artificial Nil — 92
other surfaces of heading 9506;
Chapter (b) Equipment required for
installation of (a)
589. 95 or any The following goods for laying Nil — 93
Chapter 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
590. 95 Requisites for games and sports Nil — 94
591. 9503 Parts of electronic toys for the 5% — 9
manufacture of electronic toys,
namely, parts of electric trains,
including tracks, signals and
other accessories therefor
592. 9503 Parts of electronic toys for the 5% — 9
manufacture of electronic toys,
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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
593. 9504 Parts of video games for the 5% — 9
manufacture of video games
594. 9506 (i) Snow-skis and other snow-ski Nil — —
Equipment
(ii) Water-skis, surf-boards,
sailboards and other water-sport
equipment
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 2.5% — 111
plants/projects and iron ore
beneficiation plants/projects
(iii) power generation projects 5% — 111
including gas turbine power
projects (excluding captive
power plants set up by projects
engaged in activities other than
in power generation)
(iv) barge mounted power 5% — 111
plants;
(v) power transmission, sub- 5% — 111
transmission or distribution
projects;
147
[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.]
598. 9801 Goods required for setting up of Nil — 95 and
any Mega Power Project specified 111
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
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19th day of July, 2012, that is to

say,
(a) a thermal power plant of a
capacity of 700MW or more,
located in the States of Jammu
and Kashmir, Sikkim, Arunachal
Pradesh, Assam, Meghalaya,
Manipur, Mizoram, Nagaland and
Tripura; or
(b) a thermal power plant of a
capacity of 1000MW or more,
located in States other than
those specified in (a); or
(c) a hydel power plant of a
capacity of 350MW or more,
located in the States of Jammu
and Kashmir, Sikkim, Arunachal
Pradesh, Assam, Meghalaya,
Manipur, Mizoram, Nagaland and
Tripura; or
(d) a hydel power plant of a
capacity of 500MW or more,
located in States other than
those specified in clause I
Provided that nothing contained
in this S. No. shall have effect
148
after the 30th September,
[2025].
599. 9801 Goods required for the 2.5% — 95
expansion of Mega Power
projects, namely, Vindhyachal
STPP Stage-V (Expansion Unit)-
500 MW (NTPC Ltd.) and
UNOSUGEN CCPP, Gujarat (An
expansion unit of Sugen CCPP of
1147.5 MW)-382.5(1) (M/s.
Torrent Power Ltd.), so certified
by an officer not below the rank
of a Joint Secretary to the
Government of India in the
Ministry of Power before the 19th
day of July, 2012.
Explanation.-For the purposes
of this entry, Mega Power Project
means a project as defined in S.
No 507
600. 9801 Goods required for—
(a) Project for LNG Re- 5% — 111
gasification Plant
(b) Aerial passenger ropeway 5% — 111
project
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Provided that nothing contained

in this S. No. shall have effect
149
after the 30th September,
[2025].
601. 9801 All goods 5% — 111
Provided that nothing contained
in this S. No. shall have effect
150
after the 30th September,
[2025].
602. 9801 Goods required for setting up of Nil — 96 and
any Nuclear Power Project 111
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
151
after the 30th September,
[2025].
603. 9801 Water Supply Projects Nil — 111
Explanation.—Water supply
projects notified under the
heading 9801 against item
numbers 26 and 26A of
notification No. 42/96-Customs,
dated the 23rd July, 1996
[G.S.R. 294 (E), dated the 23rd
July, 1996].
Provided that nothing contained
in this S. No. shall have effect
152
after the 30th September,
[2025]
604. 9801 Liquefied natural gas (LNG) Nil — 97
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
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Ratnagiri Gas and Power Private

Limited for the purpose of
generating power at their power
project at Dabhol
605. 9801 All items of equipment for Nil — 98
National Automotive Testing and
Research and Development
Infrastructure Project (NATRIP)
606. 9801 Goods required for installation of 5% — —
mechanized handling systems
and pallet racking systems in
‘mandis’ and warehouses for
food grains, sugar and
horticultural produce
153
[606 9802 00 00 All goods (excluding 10% — 123]
-A. undenatured ethyl alcohol of any
alcoholic strength) for use in—
(i) laboratory; or
(ii) Research and Development
purposes.
154
[607. 9804 The following goods, imported
Nil — —
for personal use, namely—
(a) the life saving drugs or
medicines (including diagnostic
test kits) specified in List 4;
(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 (Onasemnogene
Abeparvovec) Nil Nil 16]
(ii) Viltepso (Viltolarsen)
(iii) any other medicine for
treatment of the said diseases
155
[(d) Medicine Dinutuximab
(Quarziba), used in the
Nil Nil 16]
treatment of Cancer:
156
[Provided that nothing
contained in this S. No. shall
have effect after the 31st March,
2029.]
607A 9804 Lifesaving drugs/medicines for Nil Nil 104
personal use, supplied free of
cost by overseas supplier:
157
[Provided that nothing
contained in this S. No. shall
have effect after the 31st March,
2029.]
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607B. 9804 Drugs, Medicines or Food for Nil Nil 115

Special Medical Purposes (FSMP)
used for treatment of rare
diseases specified in List 38.
608. 9804 All Goods intended for personal 10% — —
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
158
[608 9804 Bonafide gifts imported by post Nil Nil -]
-A 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)
609. Any Chapter Used bonafide personal and Nil Nil 99
household effects belonging to a
deceased person
610. Any Chapter Goods imported through postal Nil Nil —
parcels, packets and letters, 159
[the CIF value of] which is not
more than one thousand rupees
per consignment
611. Any Chapter Archaeological specimens, Nil Nil 100
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:
160
[Provided that nothing
contained in this S. No. shall
have effect after the 31st March,
2029.]
612. Any Chapter The following goods, namely:— Nil — 101
(a) Nylon gut
(b) PU or nylon grip sheets for
hockey sticks
(c) Butyl bladders for inflatable
balls
(d) Willow clefts, ashwood or
beechwood
(e) Cork bottoms
(f) PVC/Synthetic Rubber
bladder for inflatable balls
(g) Manau cane
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(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:
161
[Provided that nothing
contained in this S. No. shall
have effect after the 31st March,
2029.]
162
[613. Any Chapter Equipment or buoys required for — Nil 118]
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

Provided that nothing contained in entries against serial numbers 177, 250A, 371A,
371B, 376A, 377A and 377AA of the said Table shall apply to goods originating in the
United States of America.
163
[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, 253, 257,
257A, 257B, 257C, 258, 259, 260, 261, 265, 269, 271, 276, 279, 280, 290, 292, 293A,
296A, 326, 329, 333, 334, 345A, 364A, 378, 379, 380, 381, 392, 404, 415, 415A, 416,
417, 418, 422, 423, 426, 435, 442, 446, 451, 462, 463, 464, 464A, 467, 471, 472, 476,
477, 480, 489B, 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, 551, 553, 555, 567,
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569, 570, 575, 578A, 580, 581, 583, 591 and 593 shall have effect after the 31st March,
2026.]
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.
ANNEXURE
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.
2. 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 human embryo shall not be used for commercial purpose.
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 21 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.
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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.
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.
9. If the importer follows the procedure set out in the Customs (Import of
Goods at Concessional Rate of Duty) Rules, 2017.
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.
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.
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;
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(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
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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.
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.
164
[16. If,—
(a) the goods are imported by an individual for personal use;
(b) it is certified in the Form as applicable and specified below, by the
Director General or Deputy Director General or Assistant Director General,
Health Services, New Delhi, Director of Health Services of the State
Government or the District Medical Officer/Civil Surgeon of the district, in
each individual case
(1) Form for medicines used for treatment of Spinal Muscular
Atrophy/Duchenne Muscular 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 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
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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. 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
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.
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
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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.
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.
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.
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.
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
165
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
166
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
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(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”
167
shall have the meanings respectively assigned to them in [Condition
No. 80 or 81].
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;
(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
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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.
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 the Assistant Commissioner of Customs, as the case
may be, that such imported goods will be used for the purpose
specified and in the event of his failure to comply with this condition,
he shall be liable to pay, in respect of such quantity of the said goods
as is not proved to have been so used, an amount equal to the
difference between the duty leviable on such quantity but for the
exemption under this notification and that already paid at the time of
the importation; and
(b) The importer produces to the said Deputy Commissioner or
Assistant Commissioner, as the case may be, within six months or
such extended period, as that Deputy Commissioner or Assistant
Commissioner may allow, a certificate issued by the 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.
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 168[shall not exceed 5%] 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.
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
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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.
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.;
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.
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
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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.
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.
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 ten kilograms of gold and
one hundred kilograms of silver per eligible passenger; and
2. the gold or silver is,—
(a) carried by the eligible passenger at the time of his arrival in India,
or
(b) the total quantity of gold under items (i) and (ii) of Sr. No. 356
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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
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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.
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 goods are imported by,—
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(i) the Oil and Natural Gas Corporation or Oil India Limited
(hereinafter referred to as the “licensee”) or a sub-contractor of
the licensee and in each case in connection with petroleum
operations to be undertaken under petroleum exploration licenses
or mining leases, as the case may be, granted by the Government
of India or any State Government on nomination basis; or
(ii) an Indian Company or Companies, a Foreign Company or
Companies, or a consortium of an Indian Company or Companies
and a Foreign Company or Companies (hereinafter referred to as
the “contractor”) or a sub-contractor of the contractor and in each
case in connection with petroleum operations to be undertaken
under a contract with the Government of India; or
(iii) an Indian Company or Companies, a Foreign Company or
Companies, or a consortium of an Indian Company or Companies
and a Foreign Company or Companies (hereinafter referred to as
the “contractor”) or a sub-contractor of such Company or
Companies or such consortium and in each case in connection with
petroleum operations or coal bed methane operations, as the case
may be, to be undertaken under a contract signed with the
st
Government of India, on or after the 1 day of April, 1998, under
the New Exploration Licensing Policy, or on or after the 1st day of
April 2001 in terms of the Coal Bed Methane Policy, or on or after
th
the 14 day of October, 2015 in terms of the Marginal Field Policy,
as the case may be;
(b) where the importer,—
(i) is a licensee, he produces to the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case
may be, at the time of importation, the following, namely, a
certificate from a duly authorised officer of the Directorate General
of Hydro Carbons in the Ministry of Petroleum and Natural Gas,
Government of India, to the effect that the imported goods are
required for petroleum operations referred to in sub-clause (i) of
clause (a) and have been imported under the licences referred to
in that sub-clause;
(ii) is a contractor, he produces to the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case
may be, at the time of importation, the following, namely:—
(1) a certificate from a duly authorised officer of the Directorate
General of Hydro Carbons in the Ministry of Petroleum and
Natural Gas, Government of India, to the effect that the
imported goods are required for
A. petroleum operations referred to in sub-clause (ii) of clause
(a) and have been imported under the contract referred to in
that sub-clause, or
B. petroleum operations or coal bed methane operations
referred to in sub-clause (iii) of clause (a), as the case may
be, and have been imported under a contract signed under
the New Exploration Licensing Policy or the Coal Bed
Methane Policy or the Marginal Field Policy, as the case may
be; and
(2) a certificate, in the case of a contract entered into by the
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Government of India and a Foreign Company or Companies or,

the Government of India and a consortium of an Indian
Company or Companies and a Foreign Company or Companies,
that no foreign exchange remittance is made for the imports of
such goods undertaken by such Foreign Company or
Companies;
(c) where the importer is a sub-contractor, he produces to the Deputy
Commissioner of Customs or the Assistant Commissioner of Customs,
as the case may be, at the time of importation, the following,
namely:—
(i) a certificate from a duly authorised officer of the Directorate
General of Hydro Carbons in the Ministry of Petroleum and Natural
Gas, Government of India, to the effect that the imported goods
are required for:—
(1) petroleum operations referred to in sub-clause (i) of clause (a)
and have been imported under the licenses or mining leases, as
the case may be, referred to in that sub-clause and containing
the name of such sub-contractor, or
(2) petroleum operations referred to in sub-clause (ii) of clause
(a) and have been imported under the contract referred to in
that sub-clause and containing, the name of such
subcontractor, or
(3) petroleum operations or coal bed methane operations, as the
case may be, referred to in sub-clause (iii) of clause (a) and
have been imported under a contract signed under the New
Exploration Licensing Policy or the Coal Bed Methane Policy or
the Marginal Field Policy, as the case may be, and containing
the name of such sub-contractor;
(ii) an affidavit to the effect that such sub-contractor is a bonafide
sub-contractor of the licensee or lessee or contractor, as the case
may be;
(iii) an undertaking from such licensee or lessee or contractor, as the
case may be, binding him to pay any duty, fine or penalty that
may become payable, if any of the conditions of this notification
are not complied with by such sub-contractor or licensee or lessee
or contractor, as the case may be; and
(iv) a certificate, in the case of;—
(1) a petroleum exploration license or mining lease, as the case
may be, granted by the Government of India or any State
Government on nomination basis, that no foreign exchange
remittance is made for the import of such goods undertaken by
the sub-contractor on behalf of the licensee or lessee, as the
case may be; or
(2) a contract entered into by the Government of India and a
Foreign Company or Companies or, the Government of India
and a consortium of an Indian Company or Companies and a
Foreign Company or Companies, that no foreign exchange
remittance is made for the import of such goods undertaken by
the sub-contractor on behalf of the Foreign Company or
Companies:
Provided that nothing contained in this sub-clause shall apply
if such sub-contractor is an Indian Company or Companies;
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(d) where the goods so imported by the licensee or a sub-contractor of

the licensee, or the contractor or a sub-contractor of the contractor
are sought to be transferred, the importer produces to the Deputy
Commissioner of Customs or the Assistant Commissioner of Customs,
as the case may be, at the time of such transfer, the following,
namely:—
(1) a certificate from a duly authorised officer of the Directorate
General of Hydro Carbons in the Ministry of Petroleum and Natural
Gas, Government of India, to the effect that the said goods may
be transferred in the name of another sub-contractor of the
licensee or another licensee or a sub-contractor of such licensee,
or another sub-contractor of the contractor or another contractor
or a sub-contractor of such contractor (hereinafter referred to as
the “transferee”) and that the said goods are required for
petroleum operations to be undertaken under:—
(I) petroleum exploration or mining leases referred to in sub-
clause (i) of clause (a), or
(II) petroleum operations to be undertaken under a contract
referred to in sub-clause (ii) of clause (a), or
(III) petroleum operations or coal bed methane operations, as the
case may be, to be undertaken under a contract referred to in
(iii) of clause (a)
(2) undertaking from the transferee to comply with all the conditions
of the notification, including that he shall pay duty, fine or penalty
that may become payable, if any of the conditions of the
notification are not complied with by himself, where he is the
licensee/contractor or by the licensee/contractor of the transferee
where such transferee is a sub-contractor;
(3) a certificate,—
(I) in the case of a petroleum exploration license or mining lease,
as the case may be, granted by the Government of India or any
State Government on nomination basis, that no foreign
exchange remittance is made for the transfer of such goods
undertaken by the transferee on behalf of the licensee or
lessee, as the case may be;
(II) in the case of a contract entered into by the Government of
India and a Foreign Company or Companies or, the Government
of India and a consortium of an Indian Company or Companies
and a Foreign Company or Companies, that no foreign
exchange remittance is made for the transfer of such goods
undertaken by the transferee on behalf of the Foreign Company
or Companies, as the case may be:
Provided that nothing contained in this sub-clause shall apply if
such transferee is an Indian Company or Companies.
(e) where the goods so imported are sought to be disposed of, the
importer or the transferee, as the case may be, may pay the duty of
customs which would have been payable but for the exemption
contained herein, on the depreciated value of such goods subject to
the condition that the importer or the transferee, as the case may be,
produces before the Assistant Commissioner of Customs or Deputy
Commissioner of Customs, as the case may be, having jurisdiction
over the port of import, a certificate from a duly authorised officer of
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the Directorate General of Hydro Carbons in the Ministry of Petroleum

and Natural Gas, Government of India, to the effect that the said
goods are no longer required for the petroleum operations or coal bed
methane operations, and the depreciated value of the goods shall be
equal to the original value of the goods at the time of import reduced
by the percentage points calculated by straight line method as
specified below for each quarter of a year or part thereof from the
date of clearance of the goods, namely:—
(i) for each quarter in the first year at the rate of 4 per cent.;
(ii) for each quarter in the second year at the rate of 3 per cent.;
(iii) for each quarter in the third year at the rate of 2.5 per cent.; and
(iv) for each quarter in the fourth year and subsequent years at the
rate of 2 per cent.,
subject to the maximum of 70 per cent.
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 an officer not below the rank of a Deputy Secretary to the
Government of India in the Department of Fertilizers,—
(i) certifies that the scheme for renovation or modernization as the case
may be, of the fertilizer plant has been granted techno-economic
clearance by the said Department;
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(ii) recommends, in each case, the grant of exemption under this

notification to,—
(a) Machinery, instruments, apparatus and appliances, as well as
components (whether finished or not) or raw materials for the
manufacture of aforesaid items and their components, required for
renovation or modernization of a fertilizer plant; and
(b) spare parts, other raw materials (including semi-finished
material) or consumable stores, essential for maintenance of the
fertilizer plant mentioned above (hereinafter referred to as the
said goods) for such scheme; and
(iii) certifies in each case, that the said goods are, or will be, required
for the purposes specified above;
(2) the value of import of the goods specified in sub-clause (b) of clause
(ii) of sub-condition (1) shall not exceed 10% of the value of imported
goods specified in sub-clause (a) of the said clause;
(3) if the importer furnishes an undertaking to the Joint Commissioner of
customs or the Assistant Commissioner of Customs or Deputy
Commissioner of Customs, as the case may be, to the effect that the said
goods shall be used for the purposes specified above and in the event of
his failure to use the goods for such purposes, he shall pay an amount
equal to the difference between the duty leviable on the said imported
goods but for the exemption under this notification and that already paid
at the time of importation.
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
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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.
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
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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.
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 March 12,
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
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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 7
years from the date of installation.
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 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 under the respective Goods and
Services Tax Acts and from an independent Chartered Engineer, for the
units not registered with the Goods and Services Tax is produced before
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the Assistant Commissioner of Customs or deputy Commissioner of

customs, as the case may be, at the port of importation;
(e) the goods imported are not transferred or sold for a period of 7 years
from the date of installation.
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
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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,—
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(a) the imported goods shall be used for the specified purposes and shall
not be sold or otherwise disposed of in any manner for a period of at least
two years from the date of importation; and
(b) in the event of failure to comply with (a) above, he shall be liable to
pay an amount equal to the difference between the duty leviable on the
imported goods but for the exemption under this notification and that
already paid at the time of importation.
70. If,—
(1) the goods are imported for being tested in—
(a) Defence Research and Development Organisation (DRDO)
laboratories;
(b) Indian Institutes of Technology;
(c) Council for Scientific and Industrial Research (CSIR) laboratories;
(d) Central Power Research Institute, Bangalore; or
(e) Any other test centre approved by any Ministry in the
Government of India for this purpose; and
(2) the Head of the organisation certifies that the goods have been
imported by that organisation only for the purpose of testing and
shall not be used or sold after such testing.
71. If,—
(a) the goods are imported by a newspaper establishment registered with
the Registrar of Newspapers for India appointed under Section 19-A 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
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Commissioner of Customs of the port of importation.

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
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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
(iii) gives an undertaking to the effect that the ground equipment, covered
under item (c) 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.
79. 75. 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
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(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
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the provision of Rule 133-A 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
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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.
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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
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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.
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
94. If certified by the apex body in relation to the concerned game or sport (i.e
the highest organisation, other than Government, by which the game or
sport is controlled or regulated), or the Sports Authority of the concerned
State, that the requisites for games and sports are required to be used in a
national or international championship or competition to be held in India
or abroad.
95. If an officer not below the rank of a Joint Secretary to the Government of
India in the Ministry of Power certifies that:—
(i) the power purchasing State has constituted the Regulatory
Commission with full powers to fix tariffs;
(ii) the power purchasing states shall undertake to carry out distribution
reforms as laid down by Ministry of Power.
169
[(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 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 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
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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.
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 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
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also the value and quantity of goods already imported under this
notification during the current financial year.
170
[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,—
(v) to pay Integrated tax leviable under Section 5(1) of the IGST Act,
2017 on supply of service covered by item 1(b) or 5(f) of Schedule II of
the Central Goods and Services Tax Act, 2017;
(vi) not to sell or part with the goods, without the prior permission of the
Commissioner of Customs of the port of importation;
171
[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.]
(vii) 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;
(viii) 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.]
172
[103. If the importer at the time of import—
(1) furnishers 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
organization and are required for Central Government/State Government
sponsored immunization 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
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pay, on demand, in the event of his failure to use the imported goods for
the above purpose, amount equal to the difference between the duty
leviable on such quantity of the imported goods but for the exemption
under this notification.]
104 If the importer at the time of import—
(a) the goods are imported by an individual for personal use;
(b) it is certified in the Form below, by the Director General or Deputy
Director General or Assistant Director General, Health Services, New Delhi,
Director of Health Services of the State Government or the District Medical
Officer/Civil Surgeon of the district, in each individual case, that the goods
are lifesaving drugs or medicines (Regarding description, quantity and
technical specificity); and
(c) furnishes an undertaking to the Deputy Commissioner of Customs or
the Assistant Commissioner of Customs, as the case may be, to the effect
that the imported goods shall be used for the personal purpose and he
shall pay, on demand, in the event of his failure to use the imported goods
for the said purpose, an amount equal to the difference between the duty
leviable on such quantity of the imported goods but for the exemption
under this notification;
FORM
Certificate No .............. of................... (year)
Certified that the .......................... (name of thedrug/medicine) being
imported by ............................................. (name of the patient) is a
lifesaving drug/medicine and required in ............................ (quantity) for
treatment period ............................... (months) and exemption from the
payment of IGST is recommended.
Signature with date of Director General /
Deputy Director General /
Assistant Director General, Health Services, New Delhi or
Director of Health Services or
District Medical Officer/Civil Surgeon
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.
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
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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.
108. If the items manufactured using the imported goods are exported by the
importer within six months of the date of the import of the said imported
goods.
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.
173
[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.]
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, Medicines or Food for Special Medical Purposes (FSMP) are
being imported, is suffering from a rare disease (to be specified by name)
and requires these Drugs, Medicines or Food for Special Medical Purposes
(FSMP) for the treatment of said rare disease.
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
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Control Programme or other Centrally sponsored programme against

Filariasis.
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
reexported after testing and/or certification, the importer produces a
certificate to the Principal Commissioner or Commissioner of the port of
import of such goods that scrapping or re-cycling of vehicle parts or
vehicles or E-waste have been carried out,—
(i) in case of scrapping of engine /vehicle, by agencies authorised for the
purpose by the State Government or Union Territory or the Central
Governments;
(ii) in case of E-waste, by the Central Pollution Control Board approved
vendors;
(iii) in case of other goods, by the head of the concerned notified testing
agency that the goods have been scrapped;
(f) the importer maintains a proper account of import, use and scrap, and
submits such account periodically to the Principal Commissioner or
Commissioner of Customs of the port of import of such goods;
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
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(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.
174
[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;]
175
[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.]
176
[118. If,
(a) the importer, at the time of import, furnishes a certificate to the
Deputy Commissioner of Customs or the Assistant Commissioner
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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.]
177
[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.]
178
[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.]

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
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(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";
179
[(21) Pre-dust breaded powder]
List 2 (See S. No. 109 of the Table)
[* * *]
List 3 (See S. No 166 of Table)
1) Amikacin
2) Amphotericin-B
3) [Omitted w.e.f 2-2-2022]
4) Aprotinin
5) Baclofen
6) Bleomycin
7) [Omitted w.e.f 2-2-2022]
8) [Omitted w.e.f 2-2-2022]
9) Chlorambucil
10) Chorionic Gonadotrophin
11) Clindamycin
12) [Omitted w.e.f 2-2-2022]
13) Dactinomycin
14) Daunorubicin
15) Desferrioxamine
16) Dimercaprol
17) Disopyramide phosphate
18) Dopamine
19) Eptifibatide
20) Glucagon
21) Hydroxyurea
22) [Omitted w.e.f 2-2-2022]
23) Isoflurane
24) Lactulose
25) [Omitted w.e.f 2-2-2022]
26) Latanoprost
27) [Omitted w.e.f 2-2-2022]
28) [Omitted w.e.f 2-2-2022]
29) Methotrexate
30) [Omitted w.e.f 2-2-2022]
31) Mustin Hydrochloride
32) Pancuronium Bromide
33) [Omitted w.e.f 2-2-2022]
34) Protamine
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35) Quinidine
36) Sodium Cromoglycate spincaps
37) Sodium Hyalauronate sterile 1% and 1.4% solution
38) [Omitted w.e.f 2-2-2022]
39) [Omitted w.e.f 2-2-2022]
40) Thioguanine
41) Tobramycin
42) Tetanus Immunoglobin
43) [Omitted w.e.f 2-2-2022]
44) [Omitted w.e.f 2-2-2022]
45) Tribavirin/Ribavirin
46) Urokinase
47) Ursodeoxycholic Acid
48) Vancomycin
49) [Omitted w.e.f 2-2-2022]
50) [Omitted w.e.f 2-2-2022]
51) Zidovudine
52) 5-Fluorouracil
53) [Omitted w.e.f 2-2-2022]
54) [Omitted w.e.f 2-2-2022]
55) Pergolide
56) Kit for bedside assay of Troponin-T
57) Solution for storing, transporting, flushing donor organs for transplant
58) Miltefosine
59) Milrinone Lactate
60) Methoxy Isobutile Isonitrile (MIBI)
61) [Omitted w.e.f 2-2-2022]
62) [Omitted w.e.f 2-2-2022]
63) Verteporfin
64) Daclizumab
65) Ganciclovir
66) Drotrecogin alfa (activated)
67) Eptacog alfa activated recombinant coagulation factor Vila
68) [Omitted w.e.f 2-2-2022]
69) Japanese encephalitis vaccine
70) [Omitted w.e.f 2-2-2022]
71) Low molecular weight heparin
72) Efavirenz
73) Emtricitabine
74) Azathioprine
75) Antinomycin D
76) Cytosine Arabinoside (Cytarabine)
77) Vinblastine Sulphate
78) Vincristine
79) Eurocollins Solution
80) [Omitted w.e.f 2-2-2022]
81) Poractant alfa
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82) Troponin-I whole blood test kit

83) Blower/mister kit for beating heart surgery
84) Fluoro Enzyme Immunoassay Diagnostic kits
85) Tablet Telbivudine
86) [Omitted w.e.f 2-2-2022]
87) DTaP-IPV-Hib or PRP-T combined Vaccine
88) [Omitted w.e.f 2-2-2022]
89) Injection Thyrotropin Alfa
90) Injection Omalizumab
91) Abatacept
92) Daptomycin
93) [Omitted w.e.f 2-2-2022]
94) Fondaparinux Sodium
95) Influenza Vaccine (OMITTED W.E.F 01-10-2023)
96) Ixabepilone
97) [Omitted w.e.f 2-2-2022]
98) Pegaptanib Sodium injection
99) [Omitted w.e.f 2-2-2022]
100) Tocilizumab
101) Agalsidase Beta
102) [Omitted w.e.f 2-2-2022]
103) Caspofungin acetate
104) Desflurane USP
105) Heamostatic Matrix with Gelatin and human Thrombin
106) Imiglucerase
107) [Omitted w.e.f 2-2-2022]
108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and
Sodium and meglumine ioxaglate)
109) [Omitted w.e.f 2-2-2022]
110) [Omitted w.e.f 2-2-2022]
111) 90Yttrium
112) Nilotinib
113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for
injection
114) Micafungin sodium for injection
115) [Omitted w.e.f 2-2-2022]
116) Raltegravir potassium
117) [Omitted w.e.f 2-2-2022]
118) Pneumococcal Polysaccharide V accine
119) Temsirolimus Concentrate for infusion for injection
120) Natalizumab
121) [Omitted w.e.f 2-2-2022]
122) Somatropin
123) Diagnostic Agent for detection of Hepatitis B antigen
124) Diagnostic kits for detection of HIV antibodies
125) Enzyme linked immune absorbent assay kits Elisa kits.
List 4 (See S. No. 167 and 607 of the Table)
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1) [Omitted w.e.f 2-2-2022]

2) Asparaginase
3) [Omitted w.e.f 2-2-2022]
4) [Omitted w.e.f 2-2-2022]
5) Anti-human lymophocyte immunoglobulin IV
6) Anti-human thymocyte immunoglobulin IV
7) [Omitted w.e.f 2-2-2022]
8) [Omitted w.e.f 2-2-2022]
9) [Omitted w.e.f 2-2-2022]
10) Basiliximab
11) Beractant Intra-tracheal Suspension
12) Blood group sera
13) [Omitted w.e.f 2-2-2022]
14) Burn therapy dressing soaked in gel
15) Bovine Thrombin for in vitro test for diagnosis in Haemorrhagic disorders
16) Bovine Albumin
17) OMITTED w.e.f 02-02Y- 2022
18) [Omitted w.e.f 2-2-2022]
19) [Omitted w.e.f 2-2-2022]
20) Cesium Tubes
21) Calcium folinate
22) Cholestyramine
23) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex
concentrate)
24) Cobalt-60
25) Corticotrophin
26) [Omitted w.e.f 2-2-2022]
27) [Omitted w.e.f 2-2-2022]
28) [Omitted w.e.f 2-2-2022]
29) [Omitted w.e.f 2-2-2022]
30) [Omitted w.e.f 2-2-2022]
31) Edrophonium
32) [Omitted w.e.f 2-2-2022]
33) Epirubicin
34) Fibrinogen
35) Floxuridine
36) Flucytosin
37) [Omitted w.e.f 2-2-2022]
38) Fludarabine Phosphate
39) Foetal Bovine Serum (FBS)
40) Gadolinium DTPA Dimeglumine
41) Gallium Citrate
42) [Omitted w.e.f 2-2-2022]
43) Goserlin Acetate
44) Hepatitis B Immunoglobulin
45) [Omitted w.e.f 2-2-2022]
46) [Omitted w.e.f 2-2-2022]
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47) Idarubicine
48) Idoxuridine
49) Immunoassay kit for blood Fibrinogen degradation product for direct estimation for
diagnostic test in D.I.C.
50) [Omitted w.e.f 2-2-2022]
51) [Omitted w.e.f 2-2-2022]
52) Intravenous amino acids
53) Intravenous Fat Emulsion
54) Iopamidol
55) Iohexol
56) (a) Indium (III) in bleomycin (b) Indium 113 Sterile generator and elution
accessories (c) Indium 113 in brain scanning kit (d) Indium 113 in liver scanning kit
57) Iscador, CLIA diagnostic kits
58) [Omitted w.e.f 2-2-2022]
59) Lenograstim
60) [Omitted w.e.f 2-2-2022]
61) [Omitted w.e.f 2-2-2022]
62) Metrizamide Inj with diluant
63) [Omitted w.e.f 2-2-2022]
64) Mycophenolate Mofetil
65) Normal Human plasma
66) Normal Human immunoglobulin
67) Nuclear magnetic resonance contrast agent
68) Normal Human serum Albumin
69) Penicillamine
70) Pentamidine
71) [Omitted w.e.f 2-2-2022]
72) [Omitted w.e.f 2-2-2022]
73) [Omitted w.e.f 2-2-2022]
74) [Omitted w.e.f 2-2-2022]
75) Prednimustine
76) [Omitted w.e.f 2-2-2022]
77) [Omitted w.e.f 2-2-2022]
78) [Omitted w.e.f 2-2-2022]
79) Pneumocystis carinii IF kits
80) Prostaglandin E 1 (PGE1)
81) [Omitted w.e.f 2-2-2022]
82) Radioisotope TI 201
83) (a) Rabbit brains thromboplastin for PT test (b) Reagent for PT tests (c) Human
Thrombin for TT tests
84) Rabies immunoglobulin of equine origin
85) Sevoflurane
86) Rocuronium Bromide
87) Septopal beads and chains
88) Sodium Arsenate
89) [Omitted w.e.f 2-2-2022]
90) Solution of Nucleotides and Nucliosides
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91) [Omitted w.e.f 2-2-2022]

92) Sterile Absorbable Haemostat for control of surgical vessel bleeding
93) Strontium SR-89 Chloride
94) Suxamethonium Chloride
95) Selenium-75
96) Teicoplanin
97) Tetrofosmin
98) [Omitted w.e.f 2-2-2022]
99) [Omitted w.e.f 2-2-2022]
100) Tocainide
101) Tri-iodothyronine
102) Triethylene Tetramine
103) Thrombokinase
104) Teniposide
105) Trans-1- diamino cyclohexane Oxalatoplatinum
106) Ticarcillin Disodium and Potassium Clavulanate combination
107) Vindesin Sulphate
108) X-ray diagnostic agents, the following : -
(i) Propylidone
(ii) Ethyl iodophenylun decylate
(iii) Iodipammide methyl glucamine
(iv) Lipidoll utra fluid
(v) Patent blue
109) Zalcitabine
110) [Omitted w.e.f 2-2-2022]
111) Anti-Haemophilic Factor Concentrate (VIII and IX)
112) Pembrolizumab (Keytruda)
180
[113) Trastuzumab Deruxtecan
114) Osimertinib
115) Durvalumab.]
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
15) Nylon thread/water swellable yarn
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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)
1)(a) Laser rods-Neodymium: YAG, Neodymium: Glass, Ruby, Erbium: YAG, TI: A1203,
Alexandrite, HO: YAG
(b) Helium-Neon Laser Tubes
(c) Semi-conductor visible lasers
(d) Dielectric coated mirrors for visible, near IR & 10.6 micrometer region
(e) Hard dielectric coated optics including thin film polarisers, calcite polarisers and
Beam splitters
(f) ZnSe mirrors, ZnSe lenses and ZnSe windows
(g) Gratings and prisms
(h) Dye cells and laser dyes
(i) Thin film polarisers for visible, near IR region
(j) Electro-optic switches for visible, near IR and 10.6 micrometer region
(k) Flash lamps (Xenon, Krypton)
(l) Arc lamps (Krypton)
(m) Second harmonic generation crystals
2) Energy storage capacitors
3) Thyratrons
4) Photodetectors and photomultipliers
5) Metering needle valves and pressure indicators
6) Spectroscopic grade pure gases viz., Xenon, Krypton, Fluorine, Argon
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7) Vaccum pumps of capacity upto 20 litres per minute

8) Quartz and Special glasses
9) Non linear crystals
10) Electro-optic and Acousto-optic switches
11) Special materials, namely, High purity gases, Kovar, Alumina and Zirconia fibres,
Recrystallised Alumina Tubes, Optical polishing materials, Optical cleaning material,
Dyes and Pitch for optical polishing
12) Optical filters
List 8 (See S. No. 331 of the Table)
PARTS, CONSUMABLES AND OTHER ITEMS
1) Leather, plastic, rubber coco board, masonite board or plastic board, heels with or
without rubber/PVC top lift
2) Toe caps and counters for leather footwear
3) Insoles or midsoles and sheets therefor
4) Welts made from leather or plastic
5) Shoes eyelets
6) Felt sleeves
7) Heel tips
8) Unit soles with or without heels
9) Stamping wheels
10) Patterns for leather footwear
11) Plastic or nylon tipped hammers
12) Plastic, PVC or nylon lasts with or without steel hinges
13) Clicking boards for leather machinery
14) Harness needles for hand sewing pre-punched cards
15) Pre-punched cards
16) Leather designers kit, namely, designers knife, shoe measuring tape, designers tape
and satra vaccum former
17) Industrial sewing machine needles with leather point
18) Bell skiving knives
19) Band knife for splitting machines
20) Cutting and clicking dies
21) Aluminium shoe forms with or without heating elements
22) Silver marking pencils or pens and refills thereof
23) Polyurethane films and polyurethane foils of thickness 0.3 mm. and above but not
above 0.7 mm., for finishing leather
24) Non-woven material coated with thermoplastic for the manufacture of toe-counters
25) Cellulose board insole sheets
26) Leather board made from leather scrap for the manufacture of counters and
stiffeners
27) Masonite or coco board
28) Sole leather bends
29) Styrene butadiene styrene oilbound copolymer for the manufacture of soles
30) Rubber, resin rubber, EVA or crepe sheets for soles and heels
31) Felt, all types
32) Sulphonated/sulphated/oxidised/chlorinated cod oil or
sulphonated/sulphated/oxidised/chlorinated neats foot oil or
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sulphonated/oxidised/chlorinated fish oil or mixtures thereof

33) Pigment finishes for leather
34) Aluminium tanning agents, oil tanning agents, zirconium tanning agents, basic
chrome sulphate
35) Polishes, creams and similar preparations for footwear or leather
36) Casein, resin (other than acrylic resin) and polyurethane binders
37) Slip agents of heading 3208
38) Lacquer and lacquer emulsion of heading 3208
39) Preservatives of heading 2942
40) Synthetic fat liquors (with or without hydrocarbons), non-ionic fat liquors, and
mixtures thereof
41) Fatty oil or pull up oil
42) Syntans
43) Solvent soluble dye Mordant Brown of Hue No. 79
44) Solvent soluble dye Acid Brown of Hue Nos. 75, 76, 97, 98, 126, 127, 144, 159,
160, 161, 162, 165, 188, 191, 194, 196, 214, 237, 256, 265, 268, 270, 282, 290,
298, 303, 310, 321, 322, 349, 355, 358, 359, 360, 362, 365, 373, 387, 396, 402,
422, 425, 432, 433, 434 or 447
45) Solvent soluble dye Acid Black of Hue Nos. 50, 52, 71, 76, 82, 83, 84, 85, 115, 132,
169, 172, 194, 209, 210, 213, 215, 221 or 234
46) Solvent soluble dye Acid Blue of Hue Nos. 115, 133, 134, 193, 254, 260, 312 or
349
47) Solvent soluble dye Direct Blue of Hue No. 59 or 78
48) Solvent soluble dye Acid Red of Hue No. 97, 119, 120, 167, 231, 234, 248, 283,
324, 362, 399, 404, 407 or 423
49) Solvent soluble dye Direct Red of Hue No. 23, 99, 111 or 239
50) Solvent soluble dye Acid Green of Hue No. 20, 26, 68 or 111
51) Solvent soluble dye Acid Orange of Hue Nos. 51, 66, 78, 80, 95, 162, 168 or 170
52) Solvent soluble dye Acid Violet of Hue No. 54, 80 or 90
53) Solvent soluble dye Acid yellow of Hue No. 96, 99, 194, 204, 220 or 243
54) Solvent soluble dye Direct Orange of Hue No. 61
55) Solvent soluble dye Direct Brown of Hue No. 94 or 209
56) Solvent soluble dye Direct Violet of Hue No. 46
57) Solvent soluble dye Direct Black of Hue No. 120 or 155
58) Solvent soluble dye Direct Green of Hue No. 66
List 9 (See S. No. 331 of the Table)
OTHER PARTS, CONSUMABLES AND ITEMS
1) Formulations containing either Thio Cyano Methyl Thio Benzothiazole (TCMTP) or Para
Chloro Meta Cresol (PCMC) or both; Self basifying chrome tanning agents
2) Penetrators
3) Stamping foil in strips of width not exceeding 6 inches
4) Eyelets, hooks, rings, all type locks including magnetic locks, push clips, metal
handle, key chain holder, corners, puller, fancy caps, clamps, decorative rivets,
decorative fittings and logos, handle holders, studs, sockets, hinges, buckles, metal
frames, tacks and washers
5) Buttons, press-fasteners and snap-fasteners falling under heading 9606
6) Magnetic buttons
7) Abrasive sheets falling under sub-heading 680520
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8) Shanks and welts falling under headings 7326 and 6406 respectively
9) The following chemicals for the manufacture of leather chemicals:—
I. Phenol
II. Naphthalene
III. Paraffin wax
IV. Dicarboxylic acid and mixtures thereof
V. Acrylic acid/Methacrylic acid
VI. Synthetic substitute for Sperm oil
VII. Synthetic substitute for Neats foot oil
VIII. Alcohol mixture of C9, C10, C11
IX. Thio cyano methyl thio benzothiazole (TCMTB)
X. Para chloro meta cresol (PCMC)
XI. Lactic Casein
XII. Titanium Dioxide
XIII. Iron Oxide
XIV. Cellulose Acetate Butyrate
XV. Methoxydihydropyrane
XVI. Dioxy Diphenyl Sulphone
XVII. Dehydro Thio Paratoludine
XVIII. Nitro Amino Phenol Sulphonic Acid
XIX. Dicyandiamide
XX. Silicone Oil in solvent or water
XXI. Sodium Picramate
XXII. Methyl Pyrozollic Acid
XXIII. Itaconic Acid
XXIV. 1-Methoxy Propanol-2
XXV. Ethyl Acetate
XXVI. Butyl Acetate
XXVII. 2 Ethyl Hexyl Acetate
XXVIII. Emulsifiers
XXIX. Ethyl Glycol
XXX. Butyl Glycol
List 10 (See S. Nos. 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
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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
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
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(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
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
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(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
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(y) Textile Laboratory Equipment for Yarn testing namely, Universal Computerised
automatic Tensile Tester and Denier Tester
(z) Gas Chromatography and Mass Spectrometer
9) Other machinery for man-made fibre and yarn industry:
(i) Pulp slurry with automatic slurry control systems
(ii) Alkali Cellulose Cooler-Fluidized with automatic temperature control
(iii) Press Lye Filter
(iv) Xanthator with automation
(v) Rough and Fine Grinders for Viscose
(vi) Viscose Filters
(vii) Viscose deaerators
(viii) Color slurry injection pumps
(ix) Slurry homogeniser system
(x) After treatment line for washing fibre, conveying of fibre and chemical treatment
(xi) After treatment chemicals filtration system
(xii) Pneumatic fibre squeezing system
(xiii) Wet fibre opener
(xiv) Dry fibre opener
(xv) Online fibre contamination and removal system
(xvi) Automatic bale handling system
(xvii) Bale inspection system
(xviii) Automatic candle filters for spin bath filtration
(xix) Dry condensing system for low pressure vapour removal in evaporators,
crystallisers and viscose deaerators
(xx) Low temperature multi effect distillation (LT-MED) system and mechanical
vapour compression for effluent treatment by water desalination process
(xxi) Electrical protecting devices and relays falling under tariff item 8536 49 00
(xxii) Flame proof motors falling under tariff item 8536 90 90
(xxiii) Process monitoring and control equipment falling under tariff item 8538 10 10
(xxiv) Distributed control system falling under tariff item 8537 10 10
(xxv) Precision gear pumps for highly viscous polymers
(xxvi) Hydraulic screen changing type continuous filters for viscous polymers
(xxvii) Static mixers for high viscosity polymers
(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)
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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,
Filamentation detector, Fluff Detector, Automatic Fabric Inspection System, Tacho-
meters
26) Storage and Transport systems namely, Automated fabric transport system and
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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
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(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-desulphurisation/hydrotreating (Naphtha, Diesel, VGO, ARDS, LC
Fining, H. Oil), alkylation, isomerisation, catalytic reforming, treating (Merox, Amine),
recovery (Propylene, Ethylene, Butane), synthesis (MTBE, TAME), gas concentration
plant, bitumen blowing, sour water stripping and extraction (Pentane, Hexane, BTX).
2. All types of Hydrogen Generation, Recovery and Purification Plants, Sulphur Recovery
Plants including Tail Gas Treatment Units, with associated components and
equipments, including reactors (like shift, Claus, hydrotreater, CBA, desulphurizer),
furnaces, steam reformers, waste heat boilers, condensers, Pressure Swing
Adsorption (PSA) systems, incinerators, vessels, boilers, pumps, compressors,
drivers, alongwith associated instrumentation and control systems and auxiliaries
(skidded or otherwise).
3. All types of Utility Systems, including Nitrogen Systems comprising of generation,
storage and vaporization plants, Flare Systems comprising of flare tips, stacks, seal
drums, knockout drums and pumps, Refrigeration Systems comprising of
compressors, refrigerant storage and heat exchangers, Emergency Power Systems
comprising of generators, UPS and batteries, with component equipments and all
systems auxiliaries, instrumentation and control systems.
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.
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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,
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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 types of Materials Handling Equipments including belt or pneumatic conveyors,
ducts, hoists, bucket or jib cranes, (with or without gangways), pipe and hoses,
funnels, hoppers, disengaging lock hoppers, catalyst addition pots, valves and
sampler devices, bagging, weighing and bag stitching systems, weigh bridges, buoy
systems for crude oil receipt, pipeline and manifolds with valves, fenders, mooring
aids, laser docking systems, product tanker loading facilities, with associated
equipments, instrumentation and control systems, and auxiliaries.
19. All types of coke handling and storage equipments, including coke crushers, coke
cutting systems, coke drum unheading devices, coke drum switching systems, coke
conveyors, stackers and reclaimers, silos/hoppers, dust abatement systems, belt
weighers, Sulfur Handling and Storage Equipments and Sulphur Granulation or
Flaking or Prilling Systems with associated equipments, instrumentation and control
systems and auxiliaries.
20. All types of Product Filling Systems, including LPG bottles filling machines and
bitumen drum filling machines, and associated equipments, instrumentation and
control systems and auxiliaries.
21. All types of injections and Dosing Packages, for Injection or metering or dosing of
chemicals, additives, inhibitors, odourisers, oxygen scavengers, blocides, chlorine,
polymers, caustic, acids, emulsifiers, antifoams or antifoulants, with their component
equipments, like drums, tanks, pumps, instrumentation and control systems,
auxiliaries (skidded or otherwise).
22. All types of Pumps, including API or non-API, centrifugal, diaphragm, in-line,
jockey, vertical, booster, barrel, gear, Sundyne, screw, ram, reciprocating or
submersible types, single stage or multistage types, for petroleum crude or
intermediate products or petroleum products and byproducts, water including sea
water and boiler feed water, chemicals, slops or sludge services, liquid booster for
LPG (cryogenic), with motor or steam turbine or hydraulic turbine or diesel engine
drivers, and instrumentation and control systems, auxiliaries, including seals flushes,
gear boxes, water cooling harnesses and lube oil consoles.
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
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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, sulphur (Claus), adsorption (CBA, PSA), oxidizing,
treating (Merox), regenerating (FCC Regenerator/Combustor), desulphurising
reactions, spray and mixing nozzles and their appurtenances, instrumentation and
auxiliaries.
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),
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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
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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)
1) Slip form/fixed form paver finisher for laying concrete pavement
2) Surface dressing equipment (self propelled) (chips spreader)
3) Slurry seal machine for filling up cracks in roads
4) Mobile bridge inspection unit
5) Mechanical broom with blower
6) Toll collection and traffic control equipment
7) Electronic Total station instrument for topographic survey
8) Global Positioning System (GPS) Instrument
9) Stone crushing (cone type) plants
10) Hydraulically operated self propelled piling rig with accessories
11) Hydraulically operated rough terrain self propelled 100 tons crane with telescopic
boom
12) Hydraulically operated self propelled soil boring equipment with casing pipes for
deep earth anchor
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13) Automatic asphalt extraction equipment

14) Fully automatic, hydraulically operated, pre-cast segment moulds
15) Hydraulic gantry crane of 100 tonnes capacity for launching truss
16) Tunnel Excavation & Lining Equipment
List 15 (See S. No. 412 of the Table)
1) Hot mix plant batch type with electronic controls and bag type filter arrangements
more than 120 T/hour capacity
2) Electronic paver finisher (with sensor device) for laying bituminous pavement 7m
size and above
3) Kerb laying machine
4) Mobile concrete pump placer of 90/120 cu m/hr capacity
5) Skid steer loaders
6) Drilling jumbos, Loaders, Excavators, Shortcrete machine and 3 stage crushers
List 16 (See S. No. 421 of the Table)
1) Telephonic or telegraphic apparatus of the following description namely:—
(a) Switching apparatus for cellular mobile telephone service
(b) Base station controllers
(c) ATM Switches
(d) Frame Relay Switches
(e) Ethernet Switches
2) Apparatus for Carrier Current Line System or Digital Line System of the following
description namely:—
(a) HDSL System
(b) Dense Wave Division Multiplexing (DWDM) System
(c) Routers
3) Radio communication equipment including VHF, UHF and microwave communication
equipment of the following description namely:—
(a) Base Trans-receivers stations (BTS)
(b) Satellite communication equipment; the following customer premises equipment,
namely:—
(i) Radio with LNA, up converters and down converters
(ii) Satellite modems
(c) BTS ancillary equipment of the following description namely:—
(i) Cellular repeaters
(ii) Amplifiers
(iii) Wave Guides
4) Network management stations
5) Computers for billing and customer services
6) Short message service hardware
7) Automatic call distribution system
8) Transcoders
9) Test equipment
Note:— Goods specified against item 1(a) is to be imported only by Cellular Mobile
Telephone Service Licencees and Universal Access Service Providers
List 17 (See S. No. 424 of the Table)
1. Paging control terminal
2. Transmitter controller
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3. Paging transmitter
4. Link transmitter/link repeater, monitor receiver
5. Link receiver
6. N+1 Arbitrators for the above, hot standby panel
7. Combiners
8. Automatic monitoring system
9. Network management & control system
10. Integrated ACD/OAP system
11. Isolators
12. Cavity filters
13. Multicouplers
14. Directional power sensors
15. Communication analysers
16. Radio communication test set up, spectrum analyser, field strength meter
17. POCSAG or FLEX encoders
18. Global positioning system
19. Simul cast controller
20. Automatic call distribution equipment/system
List 18 (See S. No. 425 of Table)
1) Controller (Dispatch) of the following description namely:—
(a) Network Controller, Master Controller
(b) Line Conditioner for controller
(c) Computer for Network Management and Control System, System Watch
(d) Processor Controller Frame, Shelves
(e) Network Interface Module
(f) Voice Tone Module
(g) Dispatch Application Processor
(h) Metro Packet Switch
(i) Digital Cross Connect Switch
(j) Advance Packet Duplicator
(k) Building Integration Timing System
2) Telephonic or telegraphic apparatus of the following description, namely;—Base
Station Controllers
3) Radio Communication equipment including VHF, UHF and Microwave communication
equipment of the following description, namely:— Base Transreceivers Stations (BTS)
4) Trunked Repeaters (multiple repeaters required operations)—
(a) Repeaters, 350/400/800Mh, 20-100 Watts
(b) Line Interface Module
(c) Repeater Programming kit and cable
(d) Extender Card, extender cable
(e) Repeater Module Packing kit
5) Antenna System equipment
(a) Tower top pre-amplifier
(b) Bi-directional amplifier
6) Voting Equipment
(a) Voter Cable
(b) Audio Revert Option Kit
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(c) Receiver decoder module

(d) SMC main site RDM
(e) Receiver Voter Module
(f) Remote Multiplexer Module
(g) Voter Diagnostic Module
(h) RDM Test Cable
(i) Satellite Power Supply
(j) Central demix Module
(k) Voter Shell Assembly
7) Field Programming kit—
(a) Radio Interface Box (RIB)
(b) RIB to Repeater Cable
8) Computer for billing and customer services
9) Short Message Service Hardware
10) Automatic Call Distribution System
11) Transcoders
12) Test equipment
13) Mobile Switching Office (MSO)
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
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(26) Parts of FTIR instrument

(27) Interferometer and nano-scan meter for measuring deposited metal or oxide
thickness
(28) Ellipsometer for measurement of refractive thickness, thickness of layers deposited
on semiconductor wafer
(29) De-Oxo purifiers and puridriers and Hydrogen, Nitrogen, Oxygen and Argon gases
(30) Hydrogen, Oxygen and Nitrogen gas generators and accessories for producing high
purity process gases for semiconductor wafer/device manufacture
(31) Automatic lead frame loaders for semiconductor devices
(32) Mercury probing apparatus and accessories for measuring oxide purity and carrier
concentration of semiconductor wafers
(33) Parts of mercury probing apparatus
(34) Fume scrubbers for toxic process gases used in semiconductor industry
(35) Apparatus for profiling and measurement of the surface including topography of
semiconductor wafers and/or any layers deposited on it
(36) Mass Flow Controllers (MFC) and Source Vaporiser for various process gases used
in semiconductor wafer processing
(37) RF Generator for Epitaxial Reactors heating
(38) Parts of RF Generator
(39) Equipment used for quality control namely Burn-in Systems, moisture monitors
and parts thereof
(40) Tools for Moulding, Cutting, Trimming operations used in the semiconductors
manufacture
(41) Apparatus for the measurement of dynamic electrical parameters of Semiconductor
wafer devices
(42) Apparatus for measuring physical parameters of junction in semiconductor wafter
(43) Automatic trim and form/die equipment for semiconductor devices
(44) Electro polished SS pipes, Swagelok fittings, nupro bellows valves, manual shut-off
valves, nonreturn valves, high purity gas and chemical filters
(45) Optical pyrometer for measuring infra-red radiated temperature
(46) Gas Chromatograph/Analyzer for analysing purity of process gases
(47) Toxic gas monitors and Alarms
(48) Milli-Volt generator for temperature profiling of diffusion furnace used in
semiconductor industry
(49) Curve Tracer for measurement of dynamic electrical parameters of semiconductor
wafers/devices
(50) Apparatus for measurement of life time carriers/Switching time for semiconductor
devices
(51) Contact Printer for photomask
(52) Die sheer Tester
(53) XRP Tester for inspection of the Moulded/Encapsulated devices for finding out the
defects
(54) Trace Moisture Analyzer/Dew point analyser for measuring moisture contents in
PPMS
(55) UV light intensity measurement apparatus in semiconductor manufacture
(56) Critical Dimension measurement system for Mask making
List 20 (See S. No. 427 of the Table)
1. Ferrite parts including memory cores and ferrite magnets
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2. Switches with contact rating less than 5 amperes at voltage not exceeding 250 Volts
AC or DC
3. Connectors
4. Microphones/Microphone cartridges
5. Relays of contact rating up to 7 amperes
6. Microwave passive parts
7. (i) Saw filters
(ii) Ceramic filter/trap
(iii) Delay lines
(iv) CRT socket
(v) Spark gap
8. Fibre optics and other optoelectronic parts and devices namely, Couplers,
Attenuators, Connectors, Splicers, Multiplexers and Demultiplexers
9. Passive optical parts, namely, Microlens and splitters, Micropositioners, Optical filters
and gratings and Phase plates
10. Special purpose optical fibres, namely, polarisation holding fibres, plastic fibres and
large core fibres
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
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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 Iontophoresis studies
38) Ultra Alteration 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),
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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 harvester
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
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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)
1) Aminoacid Analyser
2) Analytical Balances
3) Anemometers
4) Anesthesia Equipment
5) Atomic Absorption spectrophotometer
6) Atomiser
7) Attrition Measurement Equipment
8) Auto Analyserclinical chemistry
9) Auto lgnition test apparatus.
10) Auto radiography equipment
11) Auto titrator
12) Automatic cover slipper
13) Automatic slide stainer
14) Automatic tissue processor
15) Ball tube distillation apparatus
16) Basic Glove Boxes
17) Basic Orbital and Horizontal Shakers
18) Biolistic (Gene gun)
19) Biological Oxidiser
20) Biopsy punches
21) Blood Cell Counter
22) Blood flow Meter
23) Blood sampling equipments
24) Body composition analysis equipment
25) Bottom Top Dispenser
26) Brookfield viscometer
27) Butane fuel microtorches
28) Cardiac monitors
29) Cell lines
30) Centrifuges and Ultra Centrufuge
31) Chilling incubators
32) Coating Apparatus
33) Crusher (tissue)
34) Crystal/freezing microtone and Ultramicrotone
35) Densitometer
36) Differential Scanning Calorimeter
37) Digital Boiling point/melting point/Freezing point apparatus
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38) Digital Cameras

39) Digital pH meter
40) Digital Stroboscope
41) Digital Temperature
42) Controllers
43) Digital theremometer for recording body temperature of experimental animals
44) Direct insertion probe
45) Disntegration Test Machine
46) Dissolved oxygen Meter
47) Dry ice makers
48) Dust generator and measurement apparatus
49) Dyno Mill
50) Electronic Top Loading Balance
51) Electrophoresis unit
52) Electroporator
53) Elemental analyser
54) Elisa reader Monoclonal antibody production equipment
55) Encapsulation equipment
56) Flame photometer
57) Flash point apparatus
58) Flask Chromatographic system
59) Fluid Bed Drier lab model
60) focused Microwave overn for organic synthesis
61) Freeze drier
62) Freezing point apparatus
63) Freezing rack for metabolic cages
64) Gas Detectors with masks, cartridges gas monitors
65) Gel Dryer and Gel documentation and analysis system
66) Granulator-laboratory granulator
67) Plant Growth chambers
68) Health monitoring equipment
69) Heart monitors for dogs and higher animals
70) High vacuum pumps
71) High pressure autoclave
72) High pressure hydrogenerator
73) High pressure reactor-Autoclave
74) High speed refrigerated research centrifuge
75) High throughput organic synthesizer, High throughput biological screening
equipment
76) Hybridizing overn
77) Image Analyzer and Imaging Densitometer
78) Implantable Plant
79) Incubators
80) Inductive coupling plasma equipment
81) Infrared temperature sectos
82) Inhalation chambers with accessories.
83) Inverted microscope with flurosence microscopy with photographic attachment
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84) Laser particle size analyzer, Particle shape analyzer, Surface area analyzer
85) Liquid scintillation counter
86) Low Temperature Circulation Bath
87) Micro and Micro soxlet extractors
88) Microscope and Microtome blades disposable
89) Reation colorimeter
90) Otoscopes
91) Peristaltic pumps
92) Phototachometer
93) Polorimeter
94) Porometer and Porosity analyzer
95) Potentiometer
96) Precision vacuum contractor
97) Probe sonicator
98) Protein purification machine
99) Radiodetector, radiommunoassy equipment, Gamma counter for hormonal assay
100) Refractometer and Rotary evaporators
101) Rheometer
102) Rotary microtomes, Rotary evaporators
103) Silverson homogeniser
104) Spectrofluorimeter Luminescence meter
105) Spheriodizer
106) Spinning band distillation apparatus
107) Spray drier
108) Submersible Magnetic Stirrer
109) Super critical fluid chromatography systems
110) Sustained release apparatus
111) Syringes
112) Tattooing instrument
113) Tintometer
114) Tissue embedder
115) Transilluminator
116) Zeta poteltial analyzer
117) Ultrasonic cleaners
118) Oscilloscope
119) Ultrafilaration equipment
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
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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
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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
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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 homogenisisng 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
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
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(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
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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
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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
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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
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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
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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
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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
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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) RP 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
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(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) Instruments and implants for severely physically handicapped patients and joints
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replacement and spinal instruments and implants including bone cement

List 31 (See S. No. 598 of the Table)
1) Parbati-II, Himachal Pradesh-4×200=800 MW (NHPC)
2) Teesta-V, Sikkim-3×170=510 MW (NHPC)
3) Sipat-II, Chhattisgarh-2×500=1000 MW (NTPC)
4) Vindhyachal-III, Madhya Pradesh-2×500=1000 MW (NTPC)
5) Talcher-II, Orissa-4×500=2000 MW (NTPC)
6) Rihand-II, Uttar Pradesh-2×500=1000 MW (NTPC)
7) Sipat-I, Chhattisgarh-3×660=1980 MW (NTPC)
8) Kahalgaon-II Phase-I & II Bihar-3×500=1500 MW (NTPC)
9) Barh, Bihar-3×660=1980 MW (NTPC)
10) Koldam, Himachal Pradesh-4×200=800 MW (NTPC)
11) Tuticorin, Tamil Nadu-2×500=1000 MW (NLC)
12) Parbati-III, Himachal Pradesh-4×130=520 MW (NHPC)
13) Jhanor Gandhar CCPP-II, Gujarat-2×650=1300 MW (NTPC)
14) Kawas CCPP-II, Gujarat-2×650=1300 MW (NTPC)
15) RGPPL, Maharashtra-2150 MW (JV of NTPC/GAIL/Govt. of Maharashtra)
16) Tapovan Vishnugad HEP, Himachal Pradesh-4×130=520 MW (NTPC)
17) Simhadri-II, Andhra Pradesh-2×500=1000 MW (NTPC)
18) Indira Gandhi STPP-JV project, Haryana-3×500=1500 MW (NTPC)
19) Bongaigaon, Assam-3×250=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-2×500=1000 MW (DVC)
23) Tehri Pump Storage Project-4×250=1000 MW (THDC)
24) Mauda, Maharashtra-2×500=1000 MW (NTPC)
25) Rihand-III, Uttar Pradesh-2 × 500=1000 MW (NTPC)
26) Nabinagar-JV with Railways, Bihar-4 × 250=1000 MW (NTPC)
27) Vallur Stage-I Phase I & II, Tamil Nadu-3 × 500=1500 MW (NTPC-Tamil Nadu
Energy Co. Ltd.)
28) Raghunathpur TPS Phase 1, West Bengal-2 × 600=1200 MW (DVC)
29) Tanda-II, Uttar Pradesh-2 × 660=1320 MW (NTPC)
30) Meja, Uttar Pradesh-2 × 660=1320 MW (NTPC)
31) Vindhyachal-IV, Madhya Pradesh-2 × 500=1000 MW (NTPC)
32) Solapur STPP, Maharashtra-2×660=1320 MW (NTPC)
33) Nabinagar STPP, JV with Bihar, Bihar-3×660=1980 MW (NTPC)
34) Mouda STPP-II, Maharashtra-2×660=1320 MW (NTPC)
35) Raghunathpur TPS (Ph-II), West Bengal-2×660=1320 MW (DVC)
36) North Karanpura STPP, Jharkhand-3×660=1980 MW (NTPC)
37) Kudgi STPP stage-I, Karnataka-3×800=2400 MW (NTPC)
38) Darlipalli STPP, Stage-I Orissa-2×800=1600 MW (NTPC)
39) Barethi STPP, Madhya Pradesh-6×660=3960 MW (NTPC)
40) Lara STPP, Chhattisgarh-2×800=1600 MW (NTPC)
41) Gajmara STPP Stage-I-2×800=1600MW (NTPC)
42) Rajiv Gandhi CCPP Stage-II Phase-I, Kerala-3×350=1050 MW (NTPC)
43) Gidderbha STPP, Punjab-4×660=2640 MW (NTPC)
44) Khargone Super TPP, M.P.-2×660=1320 MW (NTPC)
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45) Gadarwara Super TPP, M.P.-2×660=1320 MW 2×800=1600 MW (NTPC)

46) Katwa Super TPP, West Bengal-2×800=1600 MW 2×660=1320 MW (NTPC)
47) Bilhapur STPP, Uttar Pradesh-2×660=1320 MW (NTPC)
48) Talcher STPP [TPP] Stage-III, Orissa-2×660=1320 MW (NTPC)
49) Khedar (Hissar), Haryana-1000 (+200) MW (HPGCL)
50) Shree Singaji Thermal Power Project-2×600=1200 MW
51) Gas based CCPP Pragati-III, Delhi-1371.6 MW (Pragati Power Corp. Ltd.)
52) Sri Damodaran Sanjeevaiah, Nellaturu, Andhra Pradesh-2×800=1600 MW (APPDCL)
53) Chandrapur Expansion, Maharashtra-2×500=1000 MW (MSPGCL)
54) Koradi Expansion, Maharashtra-3×660=1980 MW (MSPGCL)
55) Bhusawal Expansion, Maharashtra-2×500=1000 MW (MSPGCL)
56) Supercritical TPP at STPS Stage-V at Suratgarh, Rajasthan-2×660=1320 MW
(RRVUNL)
57) Supercritical TPP at Chhabra, Rajasthan-2×660=1320 MW (RRVUNL)
58) North Chennai, Tamil Nadu-2×600=1200 MW (TNEB)
59) Purulia Pump Storage Hydel Project, West Bengal-4×225=900 MW (State Sector)
60) Sagardighi TPP Ext. Unit 3&4, West Bengal-2×500=1000 MW (WBPDCL)
61) Shree Singaji TPP-2×660 (MP Power Generating Company Ltd MW (MPPGCL)
62) Krishnapatnam UMPP, Andhra Pradesh-6×660=3960 MW (Coastal Andhra Power
Ltd.)
63) Mundra UMPP, Gujarat-5×800=4000 MW (Coastal Gujarat Power Ltd.)
64) Sasan, Madhya Pradesh-6×660=3960 MW (Sasan Power Ltd.)
65) Tilaiya UMPP, Jharkhand-5×800=4000 MW (Jharkhand Integrated Power Ltd.)
66) Orissa UMPP, Orissa-5×800=4000 MW
67) Chhattisgarh UMPP, Chhattisgarh-5×800=4000 MW
68) Cheyyur UMPP,— 5×800=4000MW
69) Raigarh TPP, Chhattisgarh-4×250=1000 MW (M/s. Jindal Power Ltd.)
70) Akhakhol GBPP, Gujarat-3×382.5=1147.5 MW (M/s. Jindal Power Ltd.)
71) Udupi (Nagarjuna) Power Project, Karnataka-2×600=1200 MW (M/s. Udupi
(Nagarjuna) Power Corp. Ltd.)
72) IPP project Haryana-2×660=1320 MW (M/s. Jhajjar Power Ltd.)
73) 726 MW CCGT being developed by ONGC-Tripura Power Company Ltd. (OTPC) at
Palatana, Tripura-(2×250)(2×113.3)= 726 MW
74) Salaya TPP, Gujarat-2×600=1200 MW (M/s. Essar Power Gujarat Ltd.)
75) Tiroda TPP, Maharashtra-5×660=3300 MW (M/s. Adani Power Maharashtra Ltd.)
76) Kawai TPP, Rajashtan-2×660=1320 MW (M/s. Adani Power Rajasthan Ltd.)
77) Teesta-VI, Sikkim-4×125=500 MW (M/s. Lanco)
78) Teesta-III Sikkim-6×200=1200 MW (M/s. Teesta Urja Ltd.)
79) KSK Mahanadi Power Company Ltd.(U-3 & 4) Janjgir-Champa, Chhathisgarh-
2×600=1200 MW (M/s KSK Mahanadi Power Co Ltd.)
80) Rajpura TPP in the State of Punjab-2×700=1400 MW (M/s. Nabha Power Ltd.)
81) Talwandi Sabo power project at Banawala, Punjab.— 3×660=1980 MW (M/s.
Talwandi Sabo Power Ltd. (TSPL))
82) TPP at Nandgaonpeth, MIDC, Amravati Dist,. Maharashtra.— 5×270=1350 MW (M/s.
Indiabulls Power Ltd.) Rattan India Power Ltd.
83) TPP at Karachhana, Allahabad, UP-2×660 = 1320 MW (M/s. Sangam Power Gen
Company Ltd.)
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84) TPP at Bara, Allahabad, UP.-3×660=1980 MW (M/s. Prayagraj Power Gen. Company
Ltd.)
85) TPP at Surguja, Chhattisgarh-2×660 = 1320 MW (M/s. IFFCO Chhattisgarh Power
Ltd.)
86) TPP at Dhenkanal, Orissa-3×350=1050 MW (M/s. GMR Kamalanga Energy Ltd.)
87) GMR Chhattishgarh Energy Ltd. Raipur, Chhattisgarh-2×685 MW
88) KSK Mahanadi Power Corporation Ltd. (U-2&5) Janjgir Champa, Chhattisgarh-2×600
MW
89) KSK Mahanadi Power Corporation Ltd. (U-1&6) Janjgir Champa, Chhattisgarh-2×600
MW
90) Thermal Powertech Corporation Ltd. Pynampuram Andhra Pradesh-2×660 MW
91) KVK Neelanchal Power Pvt. Ltd Cuttak, Orissa-3×350 MW
92) East-Coast Energy Pvt. Ltd Srikakulam, Andhra Pradesh.—2×660 MW
93) Monnet Power Corporation Ltd. Malibrahmani, Orissa-2×525 MW
94) Hinduja National Power Corporation Ltd. Vishakhapatnam, Andhra Pradesh-2×520
MW
95) Corporate Power Ltd. Chandwa, Jharkhand-4×270 MW
96) Lanco Power Ltd. (U-3, 4) Pathadi, Chhattisgarh-2×660 MW
97) Lalitpur Power Generation Company Ltd. Lalitpur, U.P.—3×660 MW
98) Lanco Vidarbha Thermal Power Ltd. Wardha, Maharashtra-2×660 MW
99) Lanco Babandh Power Ltd. Dhenkanal, Orissa-2×660 MW
100) DB Power Ltd. Vadodarha TPP Janjgir-Champa Chattisgarh-2×660 MW
101) Athena Chhattisgarh Power Ltd. Singhitarai TPS Janjgir-Champa, Chattisgarh-
2×600 MW
102) Essar Power Jharkhand Ltd. Tori, Jharkhand-2×600 MW
103) MB Power (MP) Ltd. Anuppur, Madhya Pradesh-2×600 MW
104) RKM Powergen Pvt. Ltd. Uchpinde TPP Janjgir-Champa, Chattisgarh-4×360 MW
105) IL & FS Tamil Nadu Power Company Ltd. Cuddalore, Tamil Nadu-2×600 MW
106) Meenakshi Energy Pvt. Ltd Thamminapatanam, Andhra Pradesh-Ph-1:2× 150 Ph-II
2×350 MW
107) SKS Power Generation (Chhattisgarh) Ltd. Binj Kote TPP Raigarh, Chhattisgarh-
4×300 MW
108) Jindal India Thermal Power Ltd. Angul, Orissa-2×600 MW
109) NCC Power Projects Nellore AP-2×660 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-2×500 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)-000 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.
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7) Gorakhpur Haryana Anu Vidyut Pariyojana (GHAVP) Units-1 and 2 (700 MW ×2)
8) Kudankulam Nuclear Power Project (KKNPP) Units-3 and 4 (1000 MW × 2)
181
[List 33 (See S. No. 404 of the Table)
S. No. Heading/Tariff Item Description
(1) (2) (3)
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 production
842129, 843143, platform like water injection, Gas turbine, sub-surface
847989, 847990, pumps and all type of Compressor, sub-surface
842199, 730799, pumps and sucker rod pumps, High pressure Valves,
854999, 853710, Equipment / Units for MEG Reclamation &
841989, 842123 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, 848180 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 Production
890120, 890400, Platforms and Marine Vessels and Barges including
732698, 732690, Tugs, Security Boats, accommodation Work Barge,
890790, 560750, Geotechnical investigation and Geophysical Survey
731581, 401693, Vessel, Support vessel, FPSO, Turret Bouy Mooring
847990, 401699, System, Equipment for Oil and Gas Rigs and
732690, 843143 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. 182
[8906 90] 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, Logging
841350 units, Vehicle mounted Logging Units, Survey Vessel
required for petroleum operations
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12. 90200000 Breathing appliances and gas masks

13. 90301000 Fire and gas detection equipment including H2S
monitoring equipment
14. 2710 3811 3824 Oil field chemicals namely Potassium Formate, Hollow
3905 3104 20 00 Glass Sphere Grade-IV, Aqueous Film Forming Foam
2915 6% US Mil., Glutaraldehyde, Hydroxymethyl
Phosphonium Sulphate, Ammonium 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, Carbon / GRE
730429 Drill Pipes, Drill Collars
16. 730791, 731815, Subsea/onshore Production System including
843143, 842139, Structures, Christmas tree, Control System (including
730799, 731824, HPU, EPU, MCS, TUTU, Subsea Control Modules,
848190, 848180, Retrievable Production Modules), Tie-in system,
730511, 854442, Jumper, HIPPS, Electrical/Fiber Optic and Steel Flying
730429, 730519, Leads, Gooseneck, PLETS, SSIVs, ILS , PLR,
730890, 843049, Wellheads, Umbilicals, Manifolds, foundation piles,
731290, 731829, hold back systems, anchor piles, fibre optic cables,
820590 Flexible risers & Flowlines, buckle arrestors, bend
restrictors, umbilical termination heads, bend
stiffener connectors, Separators
17. 847990, 401693, Wireline Fishing equipment and Steel accessories
843143, 392690, used in Logging units and tools
741529, 843139,
731815, 841221,
842129, 847989,
843049, 850511,
732690
18. 741920, 741999, Articles of Copper
741980
19. 340290, 340239, Surfactant-Solvent (Micro-emulsion) used in wellbore
391390, 250810, cleaning, Water-based viscosifier, Synthetic Oil based
382499, 250840, rheology modifier, Base Oil used in SOBM, Synthetic
271019 oil based Rheology modifier and wetting agent,
Organophyllis clay for conventional and HTHP well
Conditions
20. 390290, 340399, Special Lubricants used for tool/perforating gun
392690, 39139090, joints, Silicone oil used in down hole Logging tools,
29053990, 271019, Heat shrink sleeve & Handling tools, Go-devil-II, Blue
382499, 843143, Streak, Hyper graph Lube, Special handling tools
847989, 820559
21. 3602 00, 3603 20, Perforation Explosives, Thread/silicone grease, Special
3603 60, 9027 89, Thread Locker RTV adhesive, proppant of light weight
3603 00, 3403 99, high strength 30/50 mesh and 40/70 mesh with less
3506 91,
183
[6914 than 2% crushability @12000 psi
90]
22. 903090, 284444, Radioactive residues
284443,284440
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23. 73, 84, 85, 87, 89 Spares, accessories, Tools, Consumables, Sub-
and 90 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 34 (See S. No. 404 of the Table)
[Omitted w.e.f 26-7-2023]
184
[List 34A (See S. No. 359A of the Table)
1. Axis Bank Limited
2. Federal Bank Limited
3. HDFC Bank Limited
4. Industrial and Commercial Bank of China Limited
5. ICICI Bank Limited
6. IndusInd Bank Limited
7. Kotak Mahindra Bank Limited
8. Karur Vysya Bank Limited
9. RBL Bank Limited
10. State Bank of India
11. Yes Bank Limited]
185
[List 34B (See S. No. 359A of the Table)
1. Indian Overseas Bank
2. Punjab National Bank
3. Union Bank of India]
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]
List 35 (See S. No. 167A of the Table) Inserted By 02/2022 Dt. 01-02-22
(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.
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
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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
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(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
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
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(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.
List 38 (See S. No. 607B of the Table) Inserted By 17/2023 Dt. 29/03/2023
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
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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
186
[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
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(29) Die Set

(30) D-Ring
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
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
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(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.]
This notification shall come into effect on the 1st day of July, 2017.
———
1. th
Subs. for “17 March, 2017” by G.S.R. 1161(E), dated 15-9-2017.

2.
Ins. by G.S.R. 115(E)[No. 10/2024-Customs], dated 19-2-2024 (w.e.f. 20-2-2024).

3.
Ins. by G.S.R. 158(E) [No. 13/2024-Customs], dated 6-3-2024 (w.e.f. 7-3-2024).

4.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

5.
Ins. by G.S.R. 358(E), dated 10-4-2018.

6.
Subs. by G.S.R. 1376(E), dated 8-11-2017. Prior to substitution it read as:

“Pulses except tur”

7.
Ins. by G.S.R. 1376(E), dated 8-11-2017.

8.
Ins. by G.S.R. 115(E)[No. 10/2024-Customs], dated 19-2-2024 (w.e.f. 20-2-2024).

9.
Ins. by G.S.R. 115(E)[No. 10/2024-Customs], dated 19-2-2024 (w.e.f. 20-2-2024).

10.
Ins. by G.S.R. 115(E)[No. 10/2024-Customs], dated 19-2-2024 (w.e.f. 20-2-2024).

11.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).
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12.
Subs. for “10%” by G.S.R. 1376(E), dated 8-11-2017.

13.
Subs. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

14.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

15.
Subs. by G.S.R. 573(E) [No. 43/2024-Customs], dt. 13-9-2024 (w.e.f. 14-9-2024).

16.
Subs. by G.S.R. 573(E) [No. 43/2024-Customs], dt. 13-9-2024 (w.e.f. 14-9-2024).

17.
Subs. by Noti. No. 42/2021-Customs, dated 10-9-2021.

18.
Subs. by Noti. No. 42/2021-Customs, dated 10-9-2021.

19.
Subs. by G.S.R. 573(E) [No. 43/2024-Customs], dt. 13-9-2024 (w.e.f. 14-9-2024).

20.
Subs. by Noti. No. 42/2021-Customs, dated 10-9-2021.

21.
Subs. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

22.
Subs. for “40%” by G.S.R. 853(E), dated 10-7-2017.

23.
Subs. for “40%” by G.S.R. 853(E), dated 10-7-2017.

24.
Subs. for “40%” by G.S.R. 853(E), dated 10-7-2017.

25.
Ins. by G.S.R. 115(E)[No. 10/2024-Customs], dated 19-2-2024 (w.e.f. 20-2-2024).

26.
Ins. by G.S.R. 115(E)[No. 10/2024-Customs], dated 19-2-2024 (w.e.f. 20-2-2024).

27.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

28.
Subs. by G.S.R. 115(E)[No. 10/2024-Customs], dated 19-2-2024 (w.e.f. 20-2-2024).

29.
Subs. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

30.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

31.
Subs. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

32.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

33.
Subs. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

34.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

35.
Subs. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

36.
Omitted by G.S.R. 1515(E), dated 14-12-2017. Prior to omission it read as:

“158. 2713 Petroleum coke 2.5% — —”

37.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

38.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

39.
Ins. by G.S.R. 1298(E), dated 13-10-2017.
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40.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

41.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

42.
Ins. by G.S.R. 572(E) [No. 40/2022-Customs], dated 13-7-2022 (w.e.f. 18-7-2022).

43.
Subs. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

44.
Ins. by G.S.R. 648(E), dated 14-7-2018.

45.
The word “Analog” omitted by G.S.R. 648(E), dated 14-7-2018.

46.
Ins. by G.S.R. 648(E), dated 14-7-2018.

47.
Subs. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

48.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

49.
Subs. for “3823 11 90” by G.S.R. 1161(E), dated 15-9-2017.

50.
Subs. for “3823 11 90” by G.S.R. 1161(E), dated 15-9-2017.

51.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

52.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

53.
Subs. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

54.
Subs. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

55.
Subs.. for “M-feature” by G.S.R. 547(E), dated 7-9-2020.

56.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

57.
Subs. for “High-density polyethylene” by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

58.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

59.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

60.
Ins. by G.S.R. 115(E)[No. 10/2024-Customs], dated 19-2-2024 (w.e.f. 20-2-2024).

61.
Omitted by G.S.R. 667(E), dated 20-7-2018. Prior to omission it read as:

“330. 6310 All goods 5% — —”

62.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

63.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

64.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

65.
Subs. for “9.35%” by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

66.
Subs. for “8.5%” by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

67.
Subs. for “10%” by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

68.
Subs. for “10%” by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).
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69.
Subs. for “10%” by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

70.
Subs. for “10%” by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

71.
Subs. for “10%” by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

72.
Subs. by G.S.R. 557(E) [No. 46/2023-Customs], dt. 26-7-2023 (w.e.f. 27-7-2023).

73.
Subs. for “10%” by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

74.
Subs. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

75.
Subs. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

76.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

77.
Subs. for “30th September, 2024” by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

78.
Subs. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

79.
Subs. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

80.
Subs. by G.S.R. 182(E), dated 23-2-2018. Prior to substitution it read as:

“377. 73 All goods 10% — —”

81.
Subs. by G.S.R. 78(E) [No. 8/2024-Customs], dated 30-1-2024.

82.
Subs. by G.S.R. 78(E) [No. 8/2024-Customs], dated 30-1-2024.

83.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

84.
Subs. for “Flat copper wire for use in the manufacture of photo voltaic ribbon (tinned copper interconnect) for
manufacture of solar photovoltaic cells or modules” by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24
-7-2024).

85.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

86.
Subs. for “30th September, 2024” by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

87.
Subs. for “84 or any other Chapter” by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

88.
Subs. for “5%” by G.S.R. 572(E) [No. 40/2022-Customs], dated 13-7-2022 (w.e.f. 18-7-2022).

89.
Subs. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

90.
Subs. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

91.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

92.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

93.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

94.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

95.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).
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96.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

97.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

98.
Subs. for “10%” by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

99.
Subs. for “8537 10 00” by G.S.R. 604(E) [No. 45/2024-Customs], dated 30-9-2024 (w.e.f. 1-10-2024).

100.
Subs. for “8472 90” by G.S.R. 1161(E), dated 15-9-2017.

101.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

102.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

103.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

104.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

105.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

106.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

107.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

108.
Ins. by G.S.R. 1515(E), dated 14-12-2017.

109.
Ins. by G.S.R. 1515(E), dated 14-12-2017.

110.
Subs. by G.S.R. 61(E), dated 29-1-2019 (w.e.f. 30-1-2019). Prior to substitution it read as:

“(a) Parts, components and accessories except populated printed circuit boards 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.”

111.
Subs. for “Nil” by G.S.R. 1515(E), dated 14-12-2017.

112.
Ins. by G.S.R. 61(E), dated 29-1-2019 (w.e.f. 30-1-2019).

113.
Ins. by G.S.R. 61(E), dated 29-1-2019 (w.e.f. 30-1-2019).

114.
Subs. by G.S.R. 61(E), dated 29-1-2019 (w.e.f. 30-1-2019). Prior to substitution it read as:

“525. 8702 Electrically operated vehicles whether

imported in a Completely Knocked Down
(CKD) kit containing all the necessary
components, parts or sub-assemblies, for 10% — —”
assembling a complete kit with engine,
gearbox and transmission mechanism not in
a pre-assembled condition or not.

115.
Ins. by G.S.R. 61(E), dated 29-1-2019 (w.e.f. 30-1-2019).

116.
Subs. by G.S.R. 206(E)[No. 19/2024-Customs], dated 15-3-2024.

117.
Subs. by G.S.R. 61(E), dated 29-1-2019 (w.e.f. 30-1-2019). Prior to substitution it read as:

“527. Any Chapter Lithium ion automotive battery for

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manufacture of Lithium ion battery packs

Nil — 9”
for supply to the manufacturers of hybrid
and electric vehicle

118.
Subs. for “30th September, 2024” by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

119.
Subs. for “30th September, 2024” by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

120.
Omitted by G.S.R. 61(E), dated 29-1-2019 (w.e.f. 30-1-2019). Prior to omission it read as:

“(i) Battery pack;”

121.
Ins. by G.S.R. 61(E), dated 29-1-2019 (w.e.f. 30-1-2019).

122.
Ins. by G.S.R. 61(E), dated 29-1-2019 (w.e.f. 30-1-2019).

123.
Omitted by G.S.R. 61(E), dated 29-1-2019 (w.e.f. 30-1-2019). Prior to omission it read as:

“(i) Battery pack;”

124.
Subs. by G.S.R. 164(E), dated 12-2-2018. Prior to substitution it read as:

“531. 8711 Motor cycles (including mopeds) and cycles

fitted with an auxiliary motor, with or
without side cars, and side cars, new,
which have not been registered anywhere
prior to importation,—(1) as a completely
knocked down (CKD) kit containing all the
necessary components, parts or sub-
assemblies, for assembling a complete
vehicle, with,—

(a) engine, gearbox and transmission 10% — —

mechanism not in a pre-assembled
condition;

(b) engine or gearbox or transmission 30% — —

mechanism in pre-assembled form, not
mounted on a body assembly.

(2) in any other form excluding motor 60% — —

cycles with engine capacity of 800 cc or
more;
(3) Motor cycles with engine capacity of 75% — —”
800 cc or more

125.
Ins. by G.S.R. 61(E), dated 29-1-2019 (w.e.f. 30-1-2019).

126.
Ins. by G.S.R. 61(E), dated 29-1-2019 (w.e.f. 30-1-2019).

127.
Subs. by G.S.R. 92(E), dated 25-1-2018. Prior to substitution it read as:

“539. 88 or any other The following goods, namely:— Nil Nil 78”
Chapter (a) Satellites and payloads;
(b) Scientific and technical instruments,
apparatus, equipments (including
computers and computer software),
accessories, parts, components, spares,
tools, mock ups and modules, raw materials
and consumables required for launch
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vehicles and for satellites and payloads

(c) Ground equipment brought for testing of
(a)

128.
Ins. by G.S.R. 92(E), dated 25-1-2018.

129.
Ins. by G.S.R. 395(E) [No. 28/2024-Customs], dated 12-7-2024 (w.e.f. 15-7-2024).

130.
Ins. by G.S.R. 850(E), dated 8-7-2017 (w.r.e.f. 1-7-2017).

131.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

132.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

133.
Ins. by G.S.R. 758(E) [No. 60/2023-Customs], dated 19-10-2023 (w.e.f. 20-10-2023).

134.
Ins. by G.S.R. 1298(E), dated 13-10-2017.

135.
Subs. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

136.
Subs. by G.S.R. 183(E) [No. 16/2024-Customs], dated 12-3-2024 (w.e.f. 1-4-2024).

137.
Ins. by G.S.R. 183(E) [No. 16/2024-Customs], dated 12-3-2024 (w.e.f. 1-4-2024).

138.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

139.
Subs. by G.S.R. 183(E) [No. 16/2024-Customs], dated 12-3-2024 (w.e.f. 1-4-2024).

140.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

141.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

142.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

143.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

144.
Omitted by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 1-10-2024).

145.
Ins. by G.S.R. 1515(E), dated 14-12-2017.

146.
Ins. by G.S.R. 1515(E), dated 14-12-2017.

147.
Subs. by G.S.R. 668(E)[No. 54/2023-Customs], dated 14-9-2023.

148.
Subs. for “2023” by G.S.R. 668(E)[No. 54/2023-Customs], dated 14-9-2023.

149.
Subs. for “2023” by G.S.R. 668(E)[No. 54/2023-Customs], dated 14-9-2023.

150.
Subs. for “2023” by G.S.R. 668(E)[No. 54/2023-Customs], dated 14-9-2023.

151.
Subs. for “2023” by G.S.R. 668(E)[No. 54/2023-Customs], dated 14-9-2023.

152.
Subs. for “2023” by G.S.R. 668(E)[No. 54/2023-Customs], dated 14-9-2023.

153.
Ins. by G.S.R. 467(E) [No. 41/2024-Customs], dated 31-7-2024 (w.e.f. 1-8-2024).

154.
Subs. by G.S.R. 708(E) [No. 46/2021-Customs], dated 30-9-2021 (w.e.f. 1-10-2021).
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155.
Ins. by G.S.R. 557(E) [No. 46/2023-Customs], dt. 26-7-2023 (w.e.f. 27-7-2023).

156.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

157.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

158.
Ins. by G.S.R. 1298(E), dated 13-10-2017.

159.
Correcteed by Notification No. 50/2017-Customs Corrigendum (1), dated 1-7-2017.

160.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

161.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

162.
Ins. by G.S.R. 395(E) [No. 28/2024-Customs], dated 12-7-2024 (w.e.f. 15-7-2024).

163.
Subs. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024). Prior to substitution it read as:

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

164.
Subs. by G.S.R. 708(E) [No. 46/2021-Customs], dated 30-9-2021 (w.e.f. 1-10-2021).

165.
Corrected by G.S.R. 824(E), dated 3-7-2017.

166.
Corrected by G.S.R. 824(E), dated 3-7-2017.

167.
Corrected by G.S.R. 824(E), dated 3-7-2017.

168.
Corrected by G.S.R. 824(E), dated 3-7-2017.

169.
Subs. by G.S.R. 1448(E), dated 24-11-2017. Prior to substitution it read as:

“(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 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 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;”
170.
Ins. by G.S.R. 850(E), dated 8-7-2017 (w.r.e.f. 1-7-2017).

171.
Ins. by G.S.R. 708(E) [No. 46/2021-Customs], dated 30-9-2021 (w.e.f. 1-10-2021).

172.
Ins. by G.S.R. 1298(E), dated 13-10-2017.

173.
Subs. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

174.
Ins. by G.S.R. 158(E) [No. 13/2024-Customs], dated 6-3-2024 (w.e.f. 7-3-2024).
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175.
Ins. by G.S.R. 206(E)[No. 19/2024-Customs], dated 15-3-2024.

176.
Ins. by G.S.R. 395(E) [No. 28/2024-Customs], dated 12-7-2024 (w.e.f. 15-7-2024).

177.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

178.
Ins. by G.S.R. 467(E) [No. 41/2024-Customs], dated 31-7-2024 (w.e.f. 1-8-2024).

179.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

180.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

181.
Subs. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

182.
Subs. for “8906 90 00” by G.S.R. 604(E) [No. 45/2024-Customs], dated 30-9-2024 (w.e.f. 1-10-2024).

183.
Subs. for “6914 90 00” by G.S.R. 604(E) [No. 45/2024-Customs], dated 30-9-2024 (w.e.f. 1-10-2024).

184.
Subs. by G.S.R. 270(E) [No. 25/2024-Customs], dated 6-5-2024 (w.e.f. 1-4-2024 and valid up to 31-3-2025). Prior
to substitution it read as:

“List 34A (See S. No. 359A of the Table)

1. Axis Bank Limited
2. Bank of India
3. Federal Bank Limited
4. HDFC Bank Limited
5. Industrial and Commercial Bank of China Limited
6. ICICI Bank Limited
7. IndusInd Bank Limited
8. Indian Overseas Bank
9. Kotak Mahindra Bank Limited
10. Karur Vysya Bank Limited
11. Punjab National Bank
12. RBL Bank Limited
13. State Bank of India
14. Union Bank of India
15. Yes Bank Limited”

185.
Subs. by G.S.R. 270(E) [No. 25/2024-Customs], dated 6-5-2024 (w.e.f. 1-4-2024 and valid up to 31-3-2025). Prior
to substitution it read as:

“List 34B (See S. No. 359A of the Table)

1. Bank of Baroda
2. [* * *]”

186.
Ins. by G.S.R. 433(E) [No. 30/2024-Customs], dated 23-7-2024 (w.e.f. 24-7-2024).

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