|
I |
Exemption Notifications for
import of goods under various Export Promotion Schemes |
|
A. |
Advance Licencing Scheme/DEEC Scheme: |
| 1 |
Exemption to
goods when imported into India against an Advance Licence
Notification No. 93/04-Cus. dt. 10.9.2004. |
| |
1.A |
Exemption to
goods from Customs duty, additional duty, safeguard duty and
anti-dumping duty when imported against an Advance Licence -
Notification No. 43/02-Cus dated 9.4.2002. |
| 2 |
Exemption to
goods from Customs duty and additional duty, safeguards duty and
anti-dumping duty when imported against an Advance Licence
- Notification No. 51/00-Cus dated 27.4.2000. |
| 3 |
Exemption to
goods from Customs duty and additional duty of Customs when imported
against an Special Advance Licence (with Actual user condition) -
Notification No. 77/98-Cus dated 16.10.1998. |
| 4 |
Exemption to
goods from Customs duty and additional duty of Customs when imported
against an Advance Licence (with Actual user condition) -Notification
No. 30/97-Cus dated 1.4.1997. |
| 5 |
Exemption to goods from Customs duty only when imported against an Advance Licence
(without Actual user condition) - Notification No.31/97-Cus dated
1.4.1997. |
| 6 |
Exemption to
goods from Anti-Dumping duty when imported against an Advance Licence
- Notification No. 41/97-Cus dated 30.4.1997. |
| 7 |
Exemption to
goods imported against a Value Based Advance Licence issued on or
after 1.4.1995 - Notification No. 79/95-Cus dated 31.3.1995. |
| 8 |
Exemption to
goods imported against a Quantity Based Advance Licence issued on or
after 1.4.1995 - Notification No. 80/95-Cus dated 31.3.1995. |
| 9 |
Exemption to
goods from Customs and additional duty used for export of readymade
garments (other than leather garments) when imported against a Special
Value Based Advance Licence) - Notification No. 106/95-Cus dated
2.6.1995. |
| 10 |
Exemption to
goods from Customs duty only when imported against an Advance Licence
(without Actual user condition) - Notification No.107/95-Cus dated
2.6.1995. |
| 11 |
Exemption to
inputs for leather and textile garments when imported against a Value
Based Advance Licence issued on or after 19.9.1995 - Notification No.
148/95-Cus dated 19.9.1995. |
| 12 |
Exemption to
goods when imported against an Advance Licence issued on or after
19.9.1995 - Notification No. 149/95-Cus dated 19.9.1995. |
| 13 |
Exemption to
inputs for readymade garments when imported against Spe-cial Value
Based Advance Licence - Notification No. 104/93-Cus dated 16.3.1993. |
| 14 |
Exemption to
inputs for readymade garments when imported against Spe-cial Value
Based Advance Licence - Notification No. 104/93-Cus dated 16.3.1993. |
| 15 |
Exemption to
goods when imported against a Quantity Based Advance Licence -
Notification No. 204/92-Cus dated 19.5.1992. |
|
B |
Advance Customs Clearance
Permits: |
| 16 |
Exemption to goods
from Customs duty and additional duty when im-ported against an
Advance Customs Clearance Permit - Notification No. 205/92-Cus. dated
19.5.1992. |
|
C |
C. Annual Advance Licences: |
| 17 |
Exemption to
goods when imported against an Advance Licence for Annual
Requirement: [Notfn. No. 94/04-Cus. dt. 10.9.2004] |
| |
17.A |
Exemption
to goods from Customs duty and additional duty of Customs when
imported against an Advance Licence for Annual Requirement with
Actual user condition - Notification 56/03-Cus dated 1.4.2003. |
| 18 |
Exemption to
goods when imported against an Annual Advance Licence -Notification
No. 48/99-Cus dated 29.4.1999. |
| 19 |
Exemption from
Anti-dumping duty to goods imported against an Annual Advance Licence
- Notification No. 75/99-Cus dated 11.6.1999. |
|
D |
Advance Licences for deemed
exports: |
| 20 |
Exemption to
goods when imported against an Advance Licence for Deemed
Exports. Notification No. 91/04-Cus. dt. 10.9.2004] |
| |
20.A |
Exemption to
goods when imported against an Advance Licence for deemed
exports - Notification No. 47/02-Cus dated 22.4.2002. |
| 21 |
Exemption to
goods when imported against an Advance Licence or Annual Advance
Licence for deemed exports - Notification No. 50/00-Cus dated
27.4.2000. |
|
E |
Special Imprest Licence/Release
Orders: |
| 22 |
Exemption to
goods when imported against Special Imprest Licence and final
products supplied to specified buyers - Notification No. 36/97-Cus
dated 11.4.1997. |
| 23 |
Exemption to
goods when imported against Import Licence or Release Order on the
Canalising Agency and final products supplied to specified buyers -
Notification No. 128/94-Cus dated 10.6.1994. |
|
F |
DEPB Scheme: |
| 24 |
Exemption to
imports made against Duty Entitlement Pass Book [Notfn. No. 96/04-Cus.
dt. 17.9.2004] |
| |
24.A |
Exemption to
goods from Customs duty, additional duty when imported against Duty
Entitlement Pass Book - Notification No. 45/02-Cus dated 22.4.2002. |
| 25 |
Exemption to
goods from Customs duty and additional duty when imported against Duty
Entitlement Pass Book - Notification No. 34/97-Cus dated 7.4.1997. |
| |
25.A |
Exemption to goods from Customs duty
when imported against Duty Entitlement Pass Book - Notification
No.89/05-Cus., dt. 4.10.2005. |
|
G |
DFRC Scheme: |
| 26 |
Exemption to
goods when imported against DFRC or DFRC for intermediate
supply: Notification No.90/04-Cus. dt. 10.9.2004. |
| |
26.A |
Exemption to
goods when imported against DFRC Licence - Notification No. 46/02-Cus
dated 22.4.2002. |
| 27 |
Exemption to
goods when imported against DFRC Licence - Notification No. 48/00-Cus
dated 25.4.2000. |
|
H |
EPCG Scheme: |
| 28 |
Exemption to
Capital goods, their components and Spares when imported against on EPCG Licence. Notification No. 97/04-Cus. dt.17.9.2004 |
| |
28.A |
Exemption to
Specified goods when imported against an EPCG Licence -Notification
No. 55/03-Cus dated 1.4.2003. |
| 29 |
Exemption to
Specified goods when imported against an EPCG Licence -Notification
No. 44/02-Cus dated 19.4.2002. |
| 30 |
Exemption
to Capital goods, components and spares in excess of 5% of Customs
duty when imported against an EPCG Licence - Notification No.49/00-Cus
dated 27.4.2000. |
| 31 |
Exemption to
Capital goods when imported against an EPCG Licence -Notification No.
28/97-Cus dated 1.4.1997. |
| 32 |
Exemption to
Capital goods when imported against an EPCG Licence -Notification No.
29/97-Cus dated 1.4.1997. |
| 33 |
Exemption to
Capital goods when imported against an EPCG Licence -Notification No.
110/95-Cus dated 5.6.1995. |
| 34 |
Exemption to
Capital goods when imported against an EPCG Licence -Notification No.
111/95-Cus dated 5.6.1995. |
| 35 |
Exemption to
components of Capital Goods when imported by a manufacturer for
supply to EPCG Licence holder - Notification No. 130/95-Cus dated
25.8.1995. |
| 36 |
Exemption to
Capital goods for Service Sector when imported against an EPCG Licence
- Notification No. 122/93-Cus dated 14.5.1993. |
| 37 |
Exemption to
Capital goods when imported against an EPCG Licence -Notification No.
160/92-Cus dated 20.4.1992. |
| 38 |
Exemption to
Capital goods when imported against an EPCG Licence -Notification No.
307/92-Cus dated 28.12.1992. |
|
I |
100% EOU, FTZ, STP and EHTP
Schemes: |
| 39 |
Exemption
to Specified goods when imported or procured by EOUs, STP Units, EHTP
Units etc. - Notification No. 52/03-Cus dated 31.3.2003. |
| 40 |
Exemption from
Additional duty to goods exempted from Customs duty when imported by
100% EOUs or Units in FTZ - Notification No. 5/94-Cus dated 18.1.1994. |
| 41 |
Exemption
to goods imported by 100% EOUs or Unit within a FTZ - Notification
No. 101/93-Cus dated 16.3.1993. |
| 42 |
Exemption to
Telematic infrastructural equipments imported for the ex-port of
software by STPs - Notification No. 153/93-Cus dated 13.8.1993. |
|
J |
Special Economic Zones: |
| 43 |
Exemption from SAD
to goods imported, produced and manufactured in SEZ Units -
Notification No. 114/03-Cus dated 22.7.2003. |
|
Ref. |
For exemption to castor
oil cake manufactured from indigenous castor oil seeds by a unit in
SEZ - See Notification No. 113/03-Cus dated 22.7.2003 below Chapter
23. |
| |
43a. |
Exemption to all
goods produced or manufactured in a Special Economic Zone and brought
to any other place in India in accordance with the provisions of the
Foreign Trade Policy - 2004-2009 - Notification No. 45/05-Cus., dt.
16.5.2005 |
|
K |
Duty Credit Entitlement
Certificate Scheme: |
| 44 |
Exemption to
goods when imported against a Duty Credit Entitlement Certificate -
Notification No. 53/03-Cus dated 1.4.2003. |
| 45 |
Exemption
to office equipments, capital goods etc. when imported against a Duty
free service entitlement credit certificate - Notification No.
54/03-Cus dated 1.4.2003. |
|
L |
SERVED FROM INDIA SCHEME: |
| |
45.A |
Exemption to
capital goods office equipments etc. when imported against a Served
From India Scheme Certificate : Notification No. 92/04-Cus., dt.
10.9.2004. |
|
M |
Replenishment Imprest Licences: |
| 46 |
Exemption to
Specified goods for export of Gems and Jewellery or cut and polished
diamonds when imported against Replenishment Licence - Notification
No. 41/99-Cus dated 28.4.1999. |
| 47 |
Exemption to
Cut and polished diamonds and Gem stones when imported against Diamond
Imprest Licences or Gem Replenishment Licences - Notification No.
42/99-Cus dated 28.4.1999. |
|
N |
Pass Book Scheme of Exim Policy
1992-1997: |
| 48 |
Exemption to
goods when imported against self declared Pass Book -Notification No.
299/92-Cus dated 30.11.1992. |
| 49 |
Exemption to
goods when imported against Pass Book - Notification No. 104/95-Cus
dated 30.5.1995. |
|
O |
Export Order for Jobbing: |
| 50 |
Exemption to goods
when imported for execution of an export order for Jobbing -
Notification No. 32/97-Cus dated 1.4.1997. |
|
P |
Samples for executing or
securing export order: |
| 51 |
Exemption to samples, price lists,
commercial samples or prototype imported as baggage or by post, Air
or Courier Service and prototypes of engineering goods imported as
samples for executing or securing export orders - Notification No.
154/94-Cus dated 13.7.1994. |
|
Ref. |
For exemption to goods
exported under various Export Promotion Schemes and re-imported into
India - See G.E. No.97. |
|
Ref. |
For exemption to goods
exported and re-imported for repairs, reconditioning, reprocessing,
refining or remaking - See G.E. No. 98. |
|
Ref. |
For exemption to goods
imported into India and exported out of India for execution of a
contract approved by R.B.I. - See G.E. No. 99. |
|
Ref. |
For exemption to tags,
labels and printed bags for fixing or packaging the articles of export
- See Sl. No. 6 of G.E. No.105. |
|
Ref. |
For exemption to imported
goods brought for display or use at fair, exhibition or similar show -
See G.E. No. 107 and 108. |
|
Ref. |
For exemption to capital
goods etc. imported for repairs, reconditioning and re-engineering of
the export goods - See G.E. No. 122. |
|
Ref. |
For Baggage Rules, duty
free allowances, rates of duties on baggage, gold & silver during your
visits abroad - See G.E. Nos. 109 to 114. |
|
Ref. |
For exemption to import of
bonafide gifts through courier - See G.E. No. 116. |
|
Q |
TARGET PLUS SCHEME |
| |
51a |
Exemption to goods when imported to
India against a duty Credit Certificate issued under the Target Plus
Scheme: - Notification No. 32/05-Cus., dt. 8.4.2005. |
|
II |
IMPORTS FROM PREFERENTIAL
AND/OR DEVELOPING AREAS AND SPECIFIED COUNTRIES |
| 52 |
Customs
Tariff (Determination of Origin Under the Bangkok Agreement) Rules,
1976 - Notification No. 430/76-Cus dated 1.11.1976. |
| 53 |
Preferential
rates of duties on specified goods imported from PR China, Republic of
Korea, Bangladesh or Sri Lanka under Bangkok Agreement -Notification
No. 26/95-Cus dated 16.3.1995. |
| 54 |
Exemption
from Additional duty to Hand Woven Jamdani Sarees when imported into
India from Bangladesh under the Bangkok Agreement - Notification No.
27/95-Cus dated 16.3.1995. |
| 55 |
Custom
Tariff (Determination of Origin of Other Preferential Areas) Rules,
1977 Notification No. 99/77-Cus dated 1.7.1977. |
| 56 |
Declaration
of other Preferential Areas - Notification No. 101/82-Cus dated
1.4.1982. |
| 57 |
Preferential
rates of duties for specified goods when imported into India from
Mauritius, Seychelles or Tonga - Notification No. 28/95-Cus dated
16.3.1995. |
| 58 |
Customs
Tariff (Determination of Origin of Goods Under the Agreement on Global
Systems of Trade Preferences Among Developing Countries) Rules, 1989 -
Notification No. 281/89-Cus dated 18.12.1989. |
| 59 |
Preferential
rates of duty to imports under Agreement on the Global System of
Preferences Among Developing Countries when imported from specified
countries - Notification No. 236/89-Cus dated 1.9.1989. |
| 60 |
Customs
Tariff (Determination of Origin Under the Free Trade Agreement Between
the Democratic Socialist Republic of Sri Lanka and the Republic of
India) Rules, 2000 - Notification No.19/00-Cus.(NT) dated 1.3.2000. |
| 61 |
Concessional
rate of duty on specified goods imported from Sri Lanka under the Free
Trade Agreement - Notification No. 26/00-Cus dated 1.3.2000. |
| 62 |
Concessional
rate of duty of 7.5% on Tea & Yeast when imported from Sri Lanka -
Notification No. 60/00-Cus dated 12.5.2000. |
| 63 |
Customs
Tariff (Determination of Origin of Goods Under the Agreement on SAARC
Preferential Trading Arrangement) Rules, 1995 - Notification No.
73/95-Cus.(NT)dated 7.12.1995. |
| 64 |
Concessional
rates of duties on goods imported from SAARC countries under SAARC
Preferential Trade Agreement, 1995 - Notification No.105/99-Cus. dated
10.8.1999. |
| 65 |
Exemption to
specified goods when imported from Nepal under the Treaty of Trade
between His Majesty’s Govt. of Nepal and G.O.I. - Notification No.
40/02-Cus dated 12.4.2002. |
| 66 |
Concessional
rate of duty on specified goods manufactured by SSI Units of Nepal -
Notification No. 85/98-Cus dated 5.11.1998. |
| 67 |
Exemption to
specified goods imported from Bhutan, Nepal, Bangladesh & China -
Notification No. 38/96-Cus dated 23.7.1996. |
| 68 |
Exemption to
specified goods when imported from the Union of Myanmar - Notification
No. 9/95-Cus dated 6.3.1995. |
| 69 |
Customs Tariff (Determination of Origin
of Goods Under the Preferential Trade Agreement Between the
Transitional State of Afghanistan and Republic of India) Rules, 2003 -
Notification No. 33/03-Cus (NT) dated 13.5.2003.70. Exemption to
specified goods when imported from the Transitional Islamic State of
Afghanistan - Notification No. 76/03-Cus dated 13.5.2003. |
| 70 |
Exemption to specified goods when imported from the Transitional Islamic State of
Afghanistan -
Notification No. 76/03-Cus dated 13.5.2003.287 |
| 71 |
Exemption to passenger bus and spares,
fuel and consumable thereof imported from Pakistan and Bangladesh -
Notification No. 4/99-Cus dated 8.1.1999. |
| 72 |
Developing countries for the purposes
of section 8B (Safeguard duty) of the Customs Act - Notification No.
103/98-Cus dated 14.12.1998. |
| |
72.A |
'Interim Rules of Origin' for
preferential tariff concessions for the Early Harvest Scheme pursuant
to the Framework Agreement between the Re-public of India and the
Kingdom of Thailand - Notification No. 101/04-Cus.(NT) dated 31.8.2004 |
| |
72.B |
Effective rates of duty on specified
goods of various Chapters originating in and exported from Thailand -
Notification No.85/04-Cus. dated 31.8.2004 |
| |
72.C |
Rules for determining the origin of
products eligible for preferential tariff concession for trade between
India and Singapore - Notification No. 59/05-Cus., (N.T.) dt.
20.7.2005 |
|
III |
Exemption Notifications for
import of goods at concessional rate of duty for manufacture of
excisable goods |
| 73 |
Custom
(Import of Goods at Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules, 1996 - Notification No. 36/96-Cus dated
23.7.1996 (NT). |
| 74 |
Nil duty or
5% duty on specified goods imported into India for use in the
manufacture of the finished goods - Notification No. 25/99-Cus dated
28.2.1999. |
| 75 |
Concessional
rate of duty on specified goods when imported into India for use in
the manufacture of specified excisable goods - Notification No.
27/04-Cus dated 23.1.2004. |
| |
75.A |
Exemption to parts, components and accessories of mobile handsets including
cellular phones - Notification No.21/05-Cus., dt. 1.3.05] |
|
IV |
Imports by
privileged persons, U.N.O. and its Agencies, Authorities, Government
agencies, Foreigners etc. |
| 76 |
Exemption to
imports by Vice President of India - Notification No. 106/58-Cus dated
29.3.1958. |
| 77 |
Exemption to
imports by Governors - Clause 9 of G.O.I. (Governor’s Allowance and
Privileges) Order dated 1.1.1950. |
| 78 |
Exemption to
imports of Diplomats, Consulates, Trade Representatives etc. -
Notification No. 3/57-Cus dated 8.1.1957. |
| 79 |
Exemption to
imports by U.N. and its agencies and their officials - UN (P&I) Act 1947
relevant abstracts. |
| 80 |
Exemption to
imports by United Nations or International Organisations for execution
of projects in India - Notification No. 84/97-Cus dated 11.11.1997. |
| 81 |
Exemption to
equipments and consumables when imported into India by the Inspection
Team of the Organisation of Prohibition of Chemical Weapons -
Notification No. 121/03-Cus. dated 1.8.2003. |
| 82 |
Exemption to imports by Ford Foundation - Notification No. 66/96-Cus
dated 2.9.1996. |
| 83 |
Exemption to specified goods imported
by Defence, Coast Guard, Deptt. of Revenue, Police Forces, HAL,
specified Ordnance Factories and for ATVP,IGMDP, SAMYUKTA, LCAP,
SANGRAHA, DIVYA DRISHTI and DHANUSH Programmes - Notification No.
39/96-Cus dated 23.7.1996. |
| 84 |
Exemption to
food stuffs and provisions, imported by foreigners - Notification No.
207/89-Cus dated 17.7.1989. |
|
V |
Imports for educational,
training, research and testing purposes: |
| 85 |
Exemption to
temporary imports of scientific equipments etc. by non-profit making
scientific and educational institutions - Notification No. 84/71-Cus
dated 11.9.1971. |
| 86 |
Exemption to
Pedagogic materials imported by educational institutions for
educational and vocational training - Notification No. 46/74-Cus dated
25.5.1974. |
| 87 |
Exemption to specified equipments, instruments, raw materials, components, pilot
plant and computer software when imported for R&D projects-
Notification No. 50/96-Cus dated 23.7.1996. |
| 88 |
Exemption to research equipments
imported by public funded research institutions or a University of an I.I.T.
or Indian Institute of Science, Bangalore or Regional
Engineering College and non-commercial institutions -Notification No.
51/96-Cus dated 23.7.1996. |
|
Ref. |
For exemption to second
hand computers and computer peripherals received as donation by
specified agencies for educational research & development etc.
purposes - please see G.E. No. 91. |
|
Ref. |
For exemption to computers
and computer peripherals donated to educational or research
institutions run by the Govt., non-commercial educational
institutions, charitable hospitals, libraries etc.- please see para 9
of G.E. No. 39. |
| 89 |
Exemption to
imports for handicapped persons, charitable or social welfare
purposes and research or educational programmes - Notification
No.152/94-Cus dated 13.7.1994. |
|
VI |
Donations and Gifts
: |
| 90 |
Exemption to specified free gifts, donations, relief and
rehabilitation material
imported by charitable organisations, Red Cross Society, CARE and
G.O.I. - Notification No. 148/94-Cus dated 13.7.1994. |
| 91 |
Exemption to
second hand computer and computer peripherals received as donation by
specified agencies - Notification No. 30/04-Cus dated 28.1.2004. |
| 92 |
Exemption to articles of gift imported as baggage by Union or State
Ministers, Public Servants and foreign dignitaries - Notification No.
326/83-Cus dated 23.12.1983. |
|
VII |
Sports Goods, Prizes, Medals
and Trophies etc.: |
| 93 |
Exemption
to Challenge Cups and Trophies won by a Unit of defence forces or its
members - Notification No. 259/58-Cus dated 11.10.1958. |
| 94 |
Exemption to
firearms and ammunitions imported as personal baggage or gift by
"renowned shop" - Notification No. 147/94-Cus dated 13.7.1994. |
| 95 |
Exemption to
specified sports goods imported by National Sports Federation or by
sports person of outstanding eminence for training - Notification No.
146/94-Cus dated 13.7.1994. |
|
VIII |
Exemption Notifications
relating to RE-IMPORT: |
| 96 |
Exemption
to specified goods exported from India and re-imported after being
subjected to specified processes - Notification No. 43/96-Cus dated
23.7.1996. |
| 97 |
Exemption
to re-imported goods exported under various export promotion schemes -
Notification No. 94/96-Cus dated 16.12.1996. |
| 98 |
Exemption to goods when re-imported into India for repairs or for
re-conditioning - Notification No. 158/95-Cus dated 14.11.1995. |
| 99 |
Conditional
exemption to specified goods on their import into India and export out
of India for execution of a contract - Notification No. 241/82- Cus.
dated 4.11.1982. |
| 100 |
Exemption
to re-import of private personal property, not produced or
manufactured in India - Notification No. 174/66-Cus dated 24.9.1966. |
| 101 |
Exemption
to re-import of Catering Cabin Equipment and food and drinks by air
crafts of Indian Airlines - Notification No. 26/62-Cus dated
19.2.1962. |
| 102 |
Exemption
to engines and parts of air crafts re-imported after repairs abroad
-Notification No. 117/61-Cus dated 13.10.1961. |
|
Ref. |
For
exemption to fuel in tank of aircrafts of Indian Airlines or Indian
Air Force, Aircraft equipment, engine and spare parts imported by Air
India International or Indian Airlines for fitment and export and
specified equipments imported by United Arab Airlines - please see G.E.
No. 123. |
| 103 |
Exemption
to articles re-imported by Armed Forces returning from ser-vices
abroad - Notification No. 271/58-Cus dated 25.10.1958. |
| 104 |
Exemption
to re-import of unclaimed postal articles - Notification No. 273/
58-Cus dated 25.10.1958. |
|
IX |
Imports for oil exploration,
National Programmes, Exhibitions,Seminars, Expeditions, Research etc. |
| 105 |
Exemption to goods of foreign origin
for repairs and returns, theatrical equipments, pontoons, photographic
filming, sound recording and radio equipments, raw films, video tapes
and sound recording tapes, tags and labels or printed polythene bags
for use on articles of export - Notification No. 153/94-Cus dated
13.7.1994. |
| 106 |
Exemption to specified equipments
required for setting up the Rihand-Sasaram-Bihar sharif HVDC Link back
to back Station Project - Notification No. 73/99-Cus dated 8.6.1999. |
| 107 |
Exemption to goods imported for display or use at fair, exhibition,
demonstration, seminar, congress and
conferences or similar events - Notification No. 3/89-Cus dated
9.1.1989. |
| 108 |
Exemption to goods imported for display
or demonstration, exhibition, fair etc. - Notification No. 157/90-Cus
dated 28.3.1990. |
|
X |
Baggage and Personal
Importation by passengers and tourists |
| 109 |
Baggage Rules, 1998 - Notification No.
30/98-Cus (NT) dated 2.6.1998.110. Effective rates of duty on
specified goods imported by persons returning to India after a period
not less than one year of stay abroad or under Transfer of Residence
Rules, 1978 - Notification No. 137/90-Cus dated 20.3.1990. |
| 110 |
Effective rates of duty on specified
goods imported by persons returning to India after a period not less
than one year of stay abroad or under Transfer of Residence Rules, 1978
- Notification No. 137/90-Cus dated 20.3.1990. |
| 111 |
Effective rate of duty on passenger’s
baggage - Notification No. 136/90-Cus dated 20.3.1990. |
| 112 |
Effective rate of duty on gold imported
by a passenger of Indian origin or a passenger holding an Indian
Passport - Notification No. 31/03-Cus dated 1.3.2003. |
| 113 |
Effective rate of duty on silver
imported by a passenger of Indian origin or a passenger holding an
Indian Passport - Notification No. 172/94-Cus dated 30.9.1994. |
| 114 |
Exemption from additional duty to
baggage - Notification No. 183/86-Cus dated 1.3.1986. |
| 115 |
Exemption from additional duty to
goods (other than tobacco products) falling under heading 98.04 -
Notification No. 318/76-Cus dated 2.8.1976. |
| 116 |
Exemption from duty to bonafide gifts
(excluding alcoholic drinks) imported through Courier or falling
under heading 98.04 - Notification No. 171/93-Cus dated 16.9.1993. |
| 117 |
Exemption to articles and components
parts as replacement of defective articles imported earlier as private
personal properties - Notification No. 80/70-Cus dated 29.8.1970. |
| 118 |
Exemption to tourist
literature/material - Notification No. 33/35-Cus dated 22.6.1935. |
| 119 |
Exemption to import of vehicles and
parts by tourists - Notification No.296/76-Cus dated 2.8.1976. |
|
XI |
Exemption to durable
containers and freight on such containers from Port to ICDs: |
| 120 |
Exemption to containers of durable nature - Notification No.
104/94-Cus dated 16.3.1994. |
| 121 |
Exemption to freight from ports to ICDs for containerised cargo -
Notification No. 151/82-Cus dated 14.5.1982. |
|
XII |
Miscellaneous
Exemption Notifications |
| 122 |
Exemption
to goods imported for carrying out repairs etc. - Notification
No.134/94-Cus dated 22.6.1994. |
| 123 |
Exemption to Air Craft equipments, engine and spare parts, specified
catering and ground equipments, fuel in tanks of aircraft and
lubricating oils by Indian Air Lines and Indian Air Force -
Notification No. 151/94-Cus dated 13.7.1994. |
| 124 |
Exemption from SAD to all the goods of first schedule - Notification
No. 6/ 04-Cus dated 8.1.2004. |
| 125 |
Concessional
rate of duty on machinery, equipments and tools taken on lease and
re-exported after use - Notification No. 27/02-Cus dated 1.3.2002. |
| 126 |
Exemption to specified goods like Blood Group sera, artificial
kidney, contraceptives, animals and birds imported by a zoo, works of
art, salt etc.- Notification No. 22/03-Cus dated 4.2.2003. |
|
126 A. |
Exemption to goods
including capital goods which are freely importable when imported into
India against the duty credit certificate issued under Vishesh Krishi
Upaj Yojana (Special Agriculture Produce Scheme): - Notification No.
41/05-Cus., dt. 9.5.2005 |
|
XIII |
Notifications giving
effective rates of duties under various chapters |
| 127 |
Effective rate of duty on specified
goods of Chapters 70, 84, 85 or 90 - Notification No. 25/98-Cus., dt.
2.6.1998 |
| 128 |
Exemption to specified goods of various
Chapters from the levy of Education Cess - Notification No.69/04-Cus.,
dt. 9.7.04 |
| 129 |
Omitted. |
| 130 |
Omitted. |
| 131 |
Effective rates of duty on specified goods of Chapters 8,9,25,29,34
and 38 - Notification No. 15/05-Cus., dt. 1.3.2005. |
| 132 |
Exemption to specified goods of chapters
38, 84, 85 and 90 and all goods for the manufacture thereof - Notfn.
No. 24/05-Cus., dt.1.3.2005 |
| 133 |
Exemption to specified goods of chapters
84, 85 and 90 and all goods for the manufacture thereof - Notfn. No.
25/05-Cus., dt. 1.3.2005. |
| 134 |
Exemption & effective rate of basic and
additional duty for specified goods of chapters 1 to 99 - Notification
No.21/02-Cus., dt. 1.3.2002
-
Annexure to General Exemption 134
|
|
135 |
Exemption to specified goods of
various Chapters - Notification No. 73/ 05-Cus., dt. 22.7.2005. |
|
136 |
Exemption to specified goods of various
Chapters - Notification No. 74/05-Cus., dt. 22.7.2005. |
|
137 |
Exemption to specified goods of various
Chapters - Notification No. 75/05-Cus., dt. 22.7.2005. |
|
138 |
Exemption to specified goods falling
under any Chapter - Notification No. 81/05-Cus., dt. 8.9.2005 |
|
139 |
Exemption to specified goods falling
under Chapters 82, 84, 85 or 90. |
|
140 |
Exemption to specified goods falling
under various Chapters Notfn. No.13/06 - Cus., dt. 1.3.2006. |
|
141 |
Exemption to specified goods from
Additional Customs Duty falling under various Chapters Notfn. No.
20/06 - Cus., dt. 1.3.2006. |