Seeks to prescribe exemption and effective rates of basic customs duties for specified goods of Chapter 1 to 99 of the First Schedule to the Custom Tariff Act.

1st March, 2001

 

Notification No.17 / 2001-Customs

            In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods 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 No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India,-

  1. from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table;
  2.  from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is in excess of 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 No. of which is mentioned in the corresponding entry in column (6) of the said Table.

Provided that nothing contained in this notification shall apply to the goods specified against serial Nos. 238, 239, 240, 241, 242, 243 and 244 of the said Table on or after the 1st day of April, 2002 .

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

Table

S.

No.

Chapter or

Heading No.

or sub -

heading No.

Description of goods

Standard rate

Additional

duty rate

Condition No.

(1)

(2)

(3)

(4)

(5)

(6)

 1.

1

Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock

5%

-

-

 2.

1

Grand parent poultry stock and Donkey stallions

25%

-

-

 3.

0402.10 or 0402.21

Goods upto an aggregate of ten thousand metric tonnes of total imports of such goods in a financial year

15%

-

1

 4.

0405.10 or

0406.90

All goods

35%

-

-

 5.

5

Pancreas

Nil

-

-
 6.

5 or any other Chapter

The following goods, namely:-

(1) Frozen semen;

(2) Frozen semen equipment, namely:-

(a) liquid nitrogen containers, flasks, refrigerators, vessels, jars or dewars, and their accessories;

(b) Plastic insemination sheath and insemination guns; and

(c) Weaton Ampoules and straws for freezing semen

Nil

Nil

-

 7.

6, 7, 8

or 12

Planting materials, namely, oil seeds, seeds of vegetables, flowers and ornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds or plants of fruits and seeds of pulses

5%

Nil

2
 8.

06.01 or 06.02

All goods

5%

-

-
 9.

0703.10

Onions

Nil

-

-
 10.

07.13

Pulses

5%

-

-
 11.

8

Cashew nuts in shell

Nil 

Nil

-

 12.

8, 12, 13 or

15 to 21

All goods (excluding alcoholic preparations falling under sub-heading No.2106.90)

25%

-

3

13.

0802.12

All goods

Rs. 65/-

per kg.

-

-

14.

0802.90

All goods other than Areca nuts

35%

-

-

15.

0805.10,

0805.30

or

0806.10 

All goods

35%

-

-

16.

0810.90

All goods

15%

-

-
17.

10.01

All goods other than Meslin

50%

-

-
 18.

10.01

Meslin

Nil

-

-
 19.

1005.90

Goods upto an aggregate of three lakhs and fifty thousand metric tonnes of total imports of such goods in a financial year

15%

-

1

20.

1005.90

All goods other than those specified against

S. No. 19 above

50%

-

-

21.

1005.10,

10.07

or

1008.20

All goods

50%

-

-
 22.

1107.10

All goods

35%

-

-
 23.

12.09

All goods (other than those falling under sub-heading Nos. 1209.91 and 1209.99)

15%

-

-
24.

1209.91 or 1209.99

All goods

5%

-

-
25.

1211.90

All goods

15%

-

-
26.

1301.90

Oleopine resin

15%

-

-
27.

1302.19 or 1302.20

All goods

15%

-

-
28.

15

Edible oils falling under heading No. 15.08, 15.11, 15.12, 15.13, 15.14 or 15.15

85%

-

-
29.

15

All goods (other than edible oils) falling under heading No. 15.07, 15.08, 15.09, 15.10, 15.11, 15.12, 15.13, 15.14 or 15.15

35%

-

-

30.

15

Refined vegetable oils of edible grade,

in loose or bulk form

85%

-

-

31.

15

Vegetable oils of edible grade, in loose or bulk form other than those specified against S. No. 30 above, imported for the manufacture of oil commonly known as "Vanaspati" or for refining

 

Explanation.-The expression "Vegetable oil" means-

  1. in the case of cottonseed oil, oil having a free fatty acid content of at least 0.2%; and

  2. in the case of any other vegetable oil, oil with free fatty acid content of at least 0.5%.

75%

-

4
32.

15

Crude palm oil and its fractions, of edible grade, with free fatty acid content of at least 2%, in loose or bulk form, imported for the manufacture of oil commonly known as "Vanaspati"

55%

-

5
33.

15.05

All goods

15%

-

-
34.

1511.10

Crude palm oil and its fractions, of edible grade, in loose or bulk form

75%

-

-
35.

17.01

All goods

60%

-

-

36.

1702.11 or

1702.19

All goods

25%

-

-

37.

17.03

All goods

15%

-

-

38.

1704.10

All goods

35%

-

-

39.

1806.90

Food preparations, meant for infant use and put up for retail sale, of -

(i) flour, meal, starch or malt extract containing cocoa in a proportion by weight 40% or more but less than 50%, calculated on a totally de-fatted basis; or

(ii) goods of heading Nos. 04.01 to 04.04 containing cocoa in a proportion by weight 5% or more but less than 10%, calculated on a totally de-fatted basis

15%

-

-

40.

1901.10

Preparations for infant use, put up for retail sale

35%

-

-

41.

1905.30

All goods

35%

 

-

-

42.

2106.90

All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 per cent. by volume, determined at a temperature of 20 degrees centigrade)

35%

-

-

43.

22

Wine, for use as sacramental wine

35%

Nil

6

44.

2203.00

All goods

-

Nil

-

45.

22.04, 22.05 or

22.06

All goods

-

Rs. 9 per litre

-

46.

2207.10 or

22.08

All goods (other than Angostura bitters)

-

Nil

-

47.

2207.20

All goods

15%

-

-

48.

22.08 

Angostura bitters

5%

Nil

-

49.

23, 28, 29, 30

or 38

Veterinary drugs and other goods specified in List 1

15%

-

-

50.

2301.20

All goods

5%

-

-

51.

2302.20, 23.04, 23.05 or 23.06

All goods

15%

-

-

 52.

23.04

Dietary Soya Fibre

15%

-

-

53.

2309.90

Prawn feed

 

Explanation.- For the removal of doubt, "prawn feed" shall mean goods-

  1. which are capable of being used as prawn feed, as such without any addition or alteration thereto; and

(ii) in which the proportion of vitamin pre- mixes or vitamins, by weight, shall not exceed the standard input output norms (SION) for prawn feed as contained in the Public Notice No. 19 (RE-88)/1997-2002, dated the 24th June, 1998 (as amended from time to time) of the Government of India, in the Ministry of Commerce and Industry.

5%

-

-

54.

25

Spodumene ore, Strontium ore or Natural Boron ore

15%

-

-

55.

25.03

Crude or unrefined sulphur

5%

-

-

56.

25.19

The following goods, when imported for use in the manufacture of refractory products falling under Chapter 69, namely:-

(1) Dead burnt magnesite (DBM) having-

    1. magnesium oxide content not less than 92% by weight,

    2. silica content less than 4% by weight, and

    3. bulk density not less than 3.20gm/cc

     

    (2) Fused magnesia

     

    (3) Sea water magnesia

15%

-

7
57.

2523.10

Cement clinkers

25%

-

-

58.

2523.29

Ordinary Portland Cement

25%

-

-
59.

2620.19

All goods (excluding zinc dross)

15%

-

-
60.

2620.30

All goods (excluding copper mill scale)

15%

-

-
61.

27

N-Paraffin imported for use in the manufacture of Linear Alkyl Benzene

20%

-

7
62.

27.01

Coking coal of ash content below 12%

5%

-

-
63.

27.01

Coking coal of ash content of 12% or more

15%

-

-
64.

2701.12 

All goods other than coking coal

25%

-

-
65.

2707.99

Carbon black feedstock

25%

-

-
66.

27.09

All goods

10%

-

-
67.

27.10

Kerosene imported by the Indian Oil Corporation 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.

5%

-

-
68.

27.10

All goods, other than

  1. Kerosene
  2. Naptha

    3. 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.

20%

-

-
69.

27.10

Naphtha

5%

-

-

70.

27.10

or 2714.90

All goods, for the manufacture of fertilisers

Nil

Nil

7

71.

2711.11

Liquefied natural gas

5%

Nil

-

72.

27.12, 27.13

or

27.15

All goods

20%

-

-
73.

2714.90

All goods, for the purpose of power generation

-

Nil

-
74.

28

The following goods, namely:-

(i) Radium and its salts;

(ii) Radioactive isotopes of iodine, phosphorus, cobalt, caesium and all chemical compounds containing such radioactive isotopes;

(iii) Molybdenum 99 and technetium 99 m isotopes;

(iv) Enriched uranium or uranium oxide

15%

-

-
75.

28

Phosphoric acid, for the manufacture of fertilisers

5%

Nil

-
76.

28

Anhydrous ammonia, for the manufacture of fertilisers

-

Nil

-
77.

28

Zirconium oxide or Yttrium oxide, for the manufacture of raw cubic zirconia

15%

Nil

-
78.

28 or 29

Chemicals, for use in the manufacture of Centchroman

Nil

-

-
79.

28, 29 or 30

Formulations or bulk drugs, namely, Nilutamide, Sodium fusidate, Doxorubicin HCl, Cyclosporine, Azathioprine, Enoxaparin, Low molecular weight heparin or Erythropoietin.

Explanation.- The expressions "bulk drug" and "formulation" shall have the meanings respectively assigned to them in the Drugs (Prices Control) Order, 1995, issued under section 3 of the Essential Commodities Act, 1955 (10 of 1955)

15%

-

-
80.

28, 29 or 30

Formulations or bulk drugs, namely, Ceftazidime, Cefotaxime, Cisplatin, Melaginina, Measles vaccine, Vinblastine, Vincristine, Alprostadil, Ceftriaxone, Carbencillin disodium, Estradiol patch, Lincomycin HCl, Prostaglandin F2 alpha (PGF2), Salazosulpha pyridine, Sulphadoxine or Sulphamethoxy pyrazine.

Explanation.- The expressions "bulk drug" and "formulation" shall have the meanings respectively assigned to them in the Drugs (Prices Control) Order, 1995, issued under section 3 of the Essential Commodities Act, 1955 (10 of 1955)

25%

 

 

-

 

 

-
81.

28, 29, 30 or 38

The following goods, namely:-

(A) Life saving drugs / medicines including their salts and esters and diagnostic test kits specified in List 2

(B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A) above

(C) Other life saving drugs or medicines 

 

Nil


Nil

Nil

 

Nil


-

Nil

 

-


7

8
82.

28 or 38

The following goods, namely:-

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

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

Nil

 

-

7
83.

2801.20

Iodine for manufacture of Potassium Iodate

-

Nil

7
84.

2836.20

Disodium Carbonate (Soda ash)

20%

-

-
85.

29

Monoethylene Glycol (MEG), Purified Terephthalic Acid (PTA), Dimethyl Terephthalate (DMT), Caprolactum

20%

-

-
86.

29

DL-2 Aminobutanol, Diethyl Malonate, Triethyl Orthoformate, Aceto Butyrolactone, Thymidine, Artemisinin

Nil

-

-
87.

29

7-ACA, Pseudoionone, Methyl tertiary butyl ether

25%

-

-
88.

29

Codeine Phosphate or Narcotine, imported by Government Opium and Alkaloid Factories

5%

Nil

-
89.

29

Maltol, for use in the manufacture of Deferiprone

Nil

7
90.

29 or 38

Gibberellic acid

5%

Nil

-

91.

29, 30, 35, 38 or 39

The following goods, for the manufacture of Enzyme Linked Immunoabsorbent Assay Kits (ELISA Kits), namely :-

(i) Plastic ELISA plates;

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

(iii) Enzyme horse raddish peroxidase;

(iv) Enzyme Alkaline phosphatase;

(v) Enzyme glucose oxidase;

(vi) Animal anti-human immunoglobins;

(vii) Protein A or Protein A Gold Conjugates;

(viii) Polystyrene latex beads;

(ix) Deactivated enzyme labelled human anti- HIV reagent

Nil

-

7
92.

Any Chapter

Raw materials, intermediates and consumables supplied by the UNICEF for the manufacture of DTP vaccines

Nil

Nil

9

93.

29.22

or 29.30

Feed grade of-

(i) L Lysine,

(ii) L Lysine mono Hydrochloride,

(iii) DL Methionine, and

(iv) Methionine Hydroxy Analog

15%

-

-

94.

30

Homoeopathic medicines

25%

-

-

95.

30

Reference Standard, imported by the Central Drug Laboratory, Calcutta

Nil

Nil

10

96.

30

Medicaments containing spirit

-

Nil

-

97.

31

Ky anite salts, in a form indicative of their use for manurial purpose

5%

-

-

98.

31

Muriate of potash, for use as manure or for the production of complex fertilisers

5%

-

-

99.

31

Ammonium phosphate or ammonium nitro-phosphate, for use as manure or for the production of complex fertilisers

5%

-

-

100.

31

Composite fertilisers

5%

-

-

101.

31

Potassium Nitrate, in a form indicative of its use for manurial purpose

5%

-

-

102.

3102.10

Urea, for use as manure

5%

-

-

103.

3104.30

Potassium sulphate, containing not more than 52% by weight of K2

5%

-

-

104.

3105.30

Diammonium phosphate, for use as manure or for the production of complex fertilisers

5%

-

-

105.

32, 39 or 71

The following goods, namely :-

(i) Silver powder suspension of Chapter 32 or 71;

(ii) Silicone resin and silicone rubber of

Chapter 39

5%

Nil

11

106.

32, 34, 38, 83 or any other Chapter

  1. Electric parts for fitting on electric lamp / table lamp / wall lamp / ceiling lamp / door lamp / window lamp / garden lamp ;

  2. Hinges, metal locks and back of photo frames, and fittings for photo frame / box ;