|
Customs Tariff 2008-09 |
|
PART - II General Exemptions - Import Tariff |
| I | Exemption Notifications for import of goods under various Export Promotion Schemes |
| A. | Advance Licencing Scheme/DEEC Scheme: |
| 1 |
Exemption to goods when
imported against an Advance Licence: |
| 2 |
Exemption to materials
imported into India, against an Advance Licence: |
| 3 |
Exemption to materials
imported under Duty Exemption Entitlement certificate issued in
respect of the value, quantity, description, quality and technical
characteristics - |
| 4 |
Exemption to materials
imported against a Special Advance Licence with actual user condition- |
| 5 |
Exemption to materials
imported against Advance Licence with Actual User Condition |
| 6 |
Exemption to materials imported against Advance
Licence issued after 1.4.1997
|
| 7 |
Exemption from
Anti-dumping duty to imports against advance licence. |
| 8 |
Exemption to the
materials when imported into India, covered by a Value Based Duty
Exemption Entitlement Certificate, issued by the Licensing Authority
on or after 1st April, 1995. - |
| 9 |
Exemption to the
materials when imported into India against an Advance Licence issued
on or after 1st April, 1995, covered by a Quantity Based Duty
Exemption Entitlement Certificate. |
| 10 |
Material imported into
India against Special Value Based Advance Licence for export of
readymade garments. |
| 11 |
Material imported into
India against Special Value Based Advance Licence for the export of
readymade Garments |
| 12 |
Material Imported
against a Value Based Advance Licence, issued on or after 19th
September, 1995. |
| 13 |
Material imported
against Advance Licence issued on or after 19th September, 1995, and
covered by a Quantity Based Duty Exemption Entitlement Certificate. |
| 14 |
Imports
against Special Value Based Advance Licence - |
| 15 |
Exemption
to goods imported against Value Based Advance Licence - |
| 16 |
Exemption
to materials Imported Against Quantity Based Advance Licence - |
| B | Advance Customs Clearance Permits: |
| 17 |
Imports
against an advance customs clearance permit - |
| C | Annual Advance Licences: |
| 18 |
Exemption to
goods when imported against an Advance Licence for Annual
Requirement: |
| 19 |
Exemption
to specified goods imported against an Advance Licence/DEEC: |
| 20 |
Exemption to
goods when imported against an Annual Advance Licence with actual user
condition - [Notifn.No.48/99-Cus. dt. 29.4.99 as amended by Notifn. Nos. 90/99, 121/99, 47/2000, 120/00, 30/01, 59/01, 122/01, 9/02, 113/02, 125/02, 84/03, 97/03 and 63/04.] |
| 21 |
Exemption
from Anti-dumping duty to imports against Annual advance licence when
utilised in discharge of export obligation. |
| D | Advance Licences for deemed exports: |
| 22 |
Exemption to
goods when imported against an Advance Licence for Deemed
Exports. Notification No. 91/04-Cus. dt. 10.9.2004 as amended by 46/05, 77/05, 97/05, 43/06, 63/07, 116/07] |
| 23 |
Exemption
to specified goods imported under an Advance Licence for deemed
exports under paragraph 4.1.1 of the EXIM Policy :- |
| 24 |
Exemption
to materials required for manufacture of the final goods when imported
under Advance licence for deemed exporter : |
| E | Special Imprest Licence/Release Orders: |
| 25 |
Exemption
to Imports against special imprest licence. |
| 26 |
Exemption
to materials required for the manufacture of the final goods when
imported against on import licence or release order on the canalising
agency: |
| F | DEPB Scheme: |
| 27 |
Exemption to imports made against Duty Entitlement Pass Book [Notfn. No. 96/04-Cus. dt. 17.9.2004 as amended by 27/05, 31/05, 46/05, 77/05] |
| 28 |
Exemption to specified goods imported under a Duty Entitlement Pass Book issued in terms of paragraph 4.3 of the Export and Import Policy: [Notfn. No. 45/02-Cus. dt. 22.4.2002 as amended by 125/02, 57/03, 84/03, 97/03, 63/04, 95/04, 27/05, 46/05,77/05, 97/05, 41/06, 63/07, 116/07] |
| 29 |
Exemption to imports made against Duty Entitlement Pass Book [Notfn. No. 34/97-Cus., dt. 7.4.1997 as amended by Notfn. Nos. 44/97, 66/97, 87/97,65/98,104/98, 52/99, 81/99, 121/99, 1/00,5/00, 120/00, 30/ 01, 122/01, 113/02, 125/02, 84/03, 97/03, 63/04, 95/04 and 27/05] |
| 30 |
Exemption to goods from Customs duty and additional duty when imported against Duty Entitlement Pass
Book [Notfn. No. 89/05-Cus., dated 4.10.2005 as amended by 97/05, 104/05, 32/06, 41/06, 48/07, 63/07, 116/07] |
| G | DFRC Scheme: |
| 31 |
Exemption to goods when imported against DFRC or DFRC for intermediate supply: [Notfn. No.90/04-Cus. dt. 10.9.2004 as amended by 46/05, 77/05, 97/05, 41/06, 63/07, 116/07] |
| 32 |
Exemption to specified goods imported under Duty Free Replenishment Certificate
(DFRC) Licence: [Notfn. No. 46/02-Cus. dt. 22.4.2002 as amended by Notfn. No. 125/02, 57/03, 84/03, 97/03, 29/04, 63/04, 46/05, 77/05, 97/05, 41/06, 63/07, 116/07] |
| 33 |
Exemption
to materials used in the manufacture of resultant products when
imported under duty free replenishment certificate (DFRC) licence : |
| H | DFIA Scheme: |
| 34 |
Exemption
to goods when imported under DFIA Scheme: |
|
I. |
FOCUS MARKET SCHEME: |
| 35 |
Exemption
to goods when imported under Focus Market Scheme. |
|
J. |
FOCUS PRODUCT SCHEME: |
| 36 |
Exemption
to goods when imported under the Focus Product Scheme: |
|
K. |
EXEMPTION TO GOODS ISSUED UNDER - TARGET PLUS SCHEME: |
| 37 |
Exemption
to goods when imported under the Target Plus Scheme: |
|
L. |
EPCG Scheme: |
| 38 |
Exemption
to Capital goods, their components and Spares when imported against on
EPCG Licence. |
| 39 |
Concessional
duty of 5% on Capital goods, components and spares imported under the
EPCG Scheme - EXIM Policy 2002-07 - duty saved criteria |
| 40 |
Concessional
duty of 5% on Capital goods, components and spares imported under the
(EPCG) Scheme EXIM Policy 2002-2007. |
| 41 |
Concessional
duty of 5% on Capital goods, components of capital goods and spares
imported under (EPCG) scheme - EXIM Policy 1997-2002 - CIF Criteria. |
| 42 |
Concessional
Customs duty of 10% on capital goods, components & spares thereof
imported under EPCG scheme - EXIM Policy 1997-2002. |
| 43 |
Nil
Customs duty & 10% additional duty on Capital goods, components
and spares thereof etc. imported under EPCG scheme - EXIM Policy
1997-2002. |
| 44 |
Concessional
rate of duty of 15% for imports of Capital goods, components and
spares under EPCG scheme - EXIM Policy 1997-2002. |
| 45 |
Nil
Customs duty & 10% additional duty on Capital goods, components
& spares imported against an EPCG Licence - EXIM Policy 1992-97. |
| 46 |
Nil
rate of Customs duty and Nil rate of additional duty for Components
required for the manufacture of capital goods when imported by a
manufacturer of capital goods for supply to a person holding Zero duty
EPCG Licence. |
| 47 |
15%
Customs duty and Nil additional duty on Captial equipments and spare
parts imported under (EPCG) Scheme for Service Sector - EXIM Policy
1992 -97. |
| 48 |
15%
or 25% Customs duty & Nil additional duty on Capital Goods when
imported by an importer under the (EPCG) scheme - EXIM Policy 1992-97. |
| 49 |
15%
or 25% Customs duty and Nil additional duty on the Capital goods
imported under EPCG Scheme - EXIM Policy 1992-97. |
|
M. |
100% EOU, FTZ, STP and EHTP Schemes: |
| 50 |
Exemption
to Capital goods, their components and Spares when imported against on
EPCG Licence. |
| 51 |
Exemption
from additional duty of customs to goods exempted from customs duty,
when imported into India by a hundred percent Export Oriented unit or
a unit working in a Free Trade Zone. |
| 52 |
Exemption
to Raw materials etc. for manufacture of specified goods for supply to
a hundred per cent export oriented undertaking or free trade
zone |
| 53 |
Telematic
infrastructural equipments, when imported into India for being used
for the export of software out of India under the Software Technology
Parks Hundred Per cent Export Oriented Scheme. |
|
N. |
Special Economic Zones: |
| 54 |
Exemption
from SAD to goods produced & manufactured in SEZ units |
| 55 |
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 |
|
O. |
DUTY CREDIT ENTITLEMENT CERTIFICATE SCHEME: |
| 56 |
Exemption to
goods imported against a Duty Free Credit entitlement Certificate by a
status holder: [Notfn. No. 53/03-Cus. dt. 1.4.2003 as amended by Notfn. Nos. 84/03, 63/04, 46/05, 77/05, 97/05, 41/06, 117/06, 63/07, 116/07]. |
| 57 |
Exemption to
goods imported against a Duty Free Credit entitlement Certificate
issued to Service Providers: [Notfn. No. 54/03-Cus. dt. 1.4.2003 as amended by Notfn. Nos. 84/03, 29/04, 63/04, 46/05, 77/05, 97/05, 41/06, 117/06, 63/07, 116/07]. |
|
P. |
SERVED FROM INDIA SCHEME: |
| 58 |
Exemption to
specified goods when imported against a Served From India Scheme
Certificate : [Notfn. No.92/04-Cus., dt. 10.9.2004 as amended by 46/05, 77/05, 97/05, 43/06, 88/06, 63/07, 72/07, 116/07] |
|
Q. |
REPLENISHMENT IMPREST LICENCES: |
| 59 |
Exemption to
consumables for manufacture of Gem & Jewellery or cut & polished
diamonds to holders of Replenishment Licence - [Notfn. No. 41/99-Cus. dt. 28.4.99 as amended by Notfn. Nos. 55/00,64/02 and 87/04 dt. 6.9.2004, 76/07 dt. 6.8.2007] |
| 60 |
Exemption to cut and polished diamonds
and Gem Stones, as the case may be, when imported into India by the
holders of Diamond Imprest Licences- [Notfn. No. 42/99-Cus., dt. 28.4.99 as amended by Notfn. Nos. 64/02 and 87/04 dt. 6.9.2004] |
|
R. |
PASS BOOK SCHEME OF EXIM POLICY 1992-1997: |
| 61 |
Exemption to materials imported into
India, against a Self Declared Pass Book issued in terms of para 54 of
the Export and Import Policy April 1992 to March, 1997. [Notfn. No. 299/92-Cus., dt 30.11.1992 as amended by Notifn. Nos. 141/93, 183/93,105/94, 137/94, 181/94, and 101/95.] |
| 62 |
Exemption to Goods imported against a
Pass Book issued by the designated authority under paragraph 54 of the
Export and Import Policy 1992-97. [Notfn. No. 104/95-Cus., dt. 30.5.1995 as amended by Notfn. Nos. 55/95, 33/96, 81/96,24/97 and 12/99] |
|
S. |
EXPORT ORDER FOR JOBBING: |
| 63 |
Exemption to goods imported for
execution of an export order for jobbing [Notifn. No.32/97-Cus. dt.1.4.97 as amended by Notifn. Nos. 1/99, 50/99, 89/99 and 105/03]. |
| T. | SAMPLES FOR EXECUTING OR SECURING EXPORT ORDERS: |
| 64 |
Exemption to Commercial samples and
advertising materials and price lists imported in accordance with the
International Convention drawn up at Geneva on 7.11.1952 and for
export order. [Notfn. No. 154/94-Cus. dt. 13.7.1994 as amended by Notfn. Nos. 100/95, 101/95, 75/97, 86/99 28/03, 50/05, 21/06, 74/07]. |
|
U. |
TARGET PLUS SCHEME : |
| 65 |
Exemption to goods when imported to
India against a duty credit certificate issued under the Target Plus
Scheme: [Notfn. No. 32/05-Cus., dt.8.4.2005 as amended by Notifn. No.46/05, 77/05, 97/05, 41/06, 63/07, 116/07] |
| II. |
IMPORTS FROM PREFERENTIAL AND/OR DEVELOPING AREAS AND SPECIFIED COUNTRIES |
| 66 |
Customs
Tariff (Determination of Origin of Goods under the Bangkok Agreement)
Rules,1976. |
| 67 |
Extent
of Tariff Concession on specified goods imported from P R China,
Bangladesh, Korea R P
or Sri Lanka under Bankok Agreement |
| 68 |
Exemption
from additional duty to Hand-woven Jamdani sarees when imported into
India from Bangladesh under Bangkok Agreement. |
| 69 |
Customs
Tariff (Determination of Origin of Other Preferential Areas) Rules,
1977. |
| 70 & 71 |
Declaration
of other “Preferential areas” |
| 72 |
Customs
Tariff (Determination of Origin of Goods under the Agreement on Global
System of Trade Preferences among Developing Countries) Rules, 1989 |
| 73 |
Concessional
rate of duty on Imports Under Agreement on the Global System of Trade
Preferences Among Developing Countries under Belgrade Agreement, 1988 |
| 74 |
Customs
Tariff (Determination of Origin Under Agreement Between the Democratic
Socialist Republic of Sri Lanka and the Republic of India) Rules, 2000 |
| 75 |
Concessional
rate of duty on specified goods of Sri Lankan origin imported from Sri
Lanka. |
| 76 |
Concessional
rate of duty of 7.5% on Tea and Yeast when imported from Sri Lanka
under Trade Agreement. |
| 77 |
CUSTOMS
TARIFF (DETERMINATION OF ORIGIN OF GOODS UNDER THE AGREEMENT ON SAARC
PREFERENTIAL TRADING ARRANGEMENT) RULES, 1995 |
| 78 |
Concessional
rates of duites on goods when imported from SAARC countries under
SAARC Preferential Trade Agreement, 1995 |
| 79 |
Exemption
to specified goods when imported from Nepal under the treaty of Trade
between his Majesty's Govt. of Nepal and Govt. of India. |
| 80 |
Concessional
rate of Customs duty on specified goods manufactured by SSI units of
Nepal when imported into India. |
| 81 |
Exemption
to specified goods when imported into India from Nepal: |
| 82 |
Exemption
to specified goods when imported into India from Nepal: |
| 83 |
Exemption
to specified goods imported from Bhutan, Nepal, Bangladesh and
China |
| 84 |
Exemption
to specified goods when imported into India from the Union of Myanmar |
| 85 |
Customs
Tariff (Determination of Origin of Goods Under the Preferential Trade
Agreement Between the Transitional State of Afganistan and Republic of
India) Rules, 2003 - |
| 86 |
Exemption
to specified goods, when imported from the Transitional Islamic State
of Afghanistan: |
| 87 |
Exemption
to Passenger bus and spares, fuel and consumables thereof imported
into India from Pakistan and Bangladesh. |
| 88 |
Exemption
to specified goods when imported from Pakistan, Sri Lanka, Bangladesh,
Bhutan & Nepal : |
| 89 |
Exemption
to specified goods when imported from Pakistan, Srilanka, Bangladesh,
Bhutan & Nepal |
| 90 |
Safeguard
duty - Developing countries notified for the purposes Section 8B of
Customs Tariff Act. |
| 91 |
‘Interim Rules
of Origin’ for preferential tariff concessions for the Early Harvest
Scheme pursuant to the Framework Agreement between the Republic of
India and the Kingdom of Thailand: [Notifn. No.101/2004-Cus-(N.T.) dt. 31.8.2004] |
| 92 |
Effective rates
of duty on specified goods of various Chapters originating in and
exported from Thailand. [Notfn. No.85/2004-Cus., dt. 31.8.2004 as amended by 79/05, 86/06, 131/06 |
| 93 |
Effective rates
of duty on specified goods of various Chapters originating in and
exported from Thailand. [Notfn. No.85/2004-Cus., dt. 31.8.2004 as amended by 79/05, 86/06, 131/06 |
| III | Exemption Notifications for import of goods at concessional rate of duty for manufacture of excisable goods |
| 94 |
Customs
(Import of Goods at Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules, 1996. |
| 95 |
Nil
duty or 5% duty on specified goods when imported into India for use in
the manufacture of the finished goods |
| 96 |
Concessional
rate of duty on specified goods when, imported into India for use in
the manufacture of specified excisable goods: |
| 97 |
Exemption
to parts, components and accessories of mobile handsets including
cellular phones - |
| IV |
Imports by privileged persons, U.N.O. and its agencies, inspection team of the organisation of prohibition of chemical weapons, Government agencies, foreigners etc. |
| 98 |
Exemption
to imports by Vice President of India - |
| 99 | Exemption to imports by Governors |
| 100 |
Exemption to
imports of Diplomats, Consulates, Trade Representatives etc. - [Notfn. No. 3/57-Cus. dt. 8.1.1957 as amended by Notfn. Nos. 159/66, 112/69, 135/69, 56/75, 128/86 and 36/90(NT)]. |
| 101 | Exemption to imports by U.N. and its agencies and their officials - |
| 102 |
Exemption to
imports by United Nations or International Organisations for execution
of projects in India - [Notfn. No. 84/97-Cus. dt. 11.11.97 as amended by Notfn. Nos. 85/99, 119/99, 75/01, 107/01 and 24/08]. |
| 103 |
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. |
| 104 |
Exemption to imports by Ford Foundation - Notification No. 66/96-Cus dated 2.9.1996. |
| 105 |
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 - [Notfn. No.39/96-Cus., dt. 23.7.1996 as amended by Notfn. Nos. 60/96, 86/96, 19/97, 69/97, 28/ 98, 99/98,27/99,111/99,118/99, 8/00,11/00,20/00, 103/00, 146/00, 33/01, 81/01, 130/01,66/02, 99/02, 133/02, 3/03, 6/03,28/03,88/03,93/03, 41/04, 48/04, 49/04, 66/05, 105/05, 5/06, 64/06, 81/06, 110/06, 113/06 ,34/07, 85/07, 12/08, 14/08] |
| 106 |
Exemption to
food stuffs and provisions, imported by foreigners - [Notfn. No. 207/89-Cus. dt. 17.7.89 as amended by Notfn. No. 45/92 and 70/05]. |
| V | Imports for educational, training, research and handicapped persons: |
| 107 |
Exemption
to temporary import of Scientific equipments etc. by Non profit making
scientific and educational institutions - |
| 108 |
Exemption
to Pedagogic materials imported by educational institutions, etc. |
| 109 |
Exemption
to specified equipments, instruments, raw materials, components, pilot
plant and computer software when imported for R & D projects. |
| 110 |
Exemption
to research equipments imported by public funded research institutions
or a university of an Indian Institute of Technology or Indian
Institute of Science, Bangalore or Regional Engineering College, non
commercial institutions etc. |
| 111 |
Exemption
to imports for handicapped persons, charitable or Social Welfare
purposes and research or educational programmes - |
| VI | Gifts and Donations : |
| 112 |
Exemption to
specified goods imported by Charitable Organisations, Red Cross
Society and Cooperative for American Relief Everywhere (CARE). [Notfn. No.148/94-Cus. dt.13.7.1994 as amended by Notfn. Nos. 173/94, 101/95, 48/96 & 108/01]. |
| 113 |
Exemption to
second-hand computers and computer peripherals received as donations
by specified Agencies. [Notfn. No.30/04-Cus. dt. 28.1.2004]. |
| 114 |
Exemption to
articles of gift imported as baggage by Union or State Ministers,
public servants and foreign diginitaries - [Notfn. No. 326/83-Cus. dt. 23.12.1983 as amended by Notfn. No. 101/95]. |
| VII | Sports Goods, Prizes, Medals and Trophies etc.: |
| 115 |
Exemption to
Challenge cups and trophies won by a unit of Defence Force or its
members. [Notfn. No. 259/58-Cus. dt. 11.10.1958 as amended by Notfn. No. 128/86]. |
| 116 |
Exemption
to firearms and ammunitions when imported as personal baggage or gift
by "renowned shot" - |
| 117 |
Exemption
to specified sports goods imported by National Sports Federation or by
a Sports person of outstanding eminence for training. |
| VIII | Exemption notifications relating to re-import |
| 118 |
Exemption
to specified goods exported from India and re-imported after being
subjected to specified processes - |
| 119 |
Exemption
to re-imported goods exported under various Export Promotion Schemes - |
| 120 |
Exemption
to Goods when re-imported into India for repairs or for
re-conditioning |
| 121 |
Conditional
Exemption to specified goods on their import into India and export out
of India for execution of a contract - |
| 122 |
Exemption
to re-import of Private personal property, not produced or
manufactured in India- |
| 123 |
Exemption
to re-import of Catering cabin equipments and food and drink by
aircrafts of Indian Airlines- |
| 124 |
Exemption
to engines and parts of aircraft re-imported after repairs abroad - |
| 125 |
Exemption
to articles re-imported by Armed Forces returning from service abroad
- |
| 126 |
Exemption
to re-import of Unclaimed Postal Articles - |
| IX |
Imports for oil
exploration, national programmes, exhibitions, seminars, expeditions,
etc. |
| 127 |
Exemption to
goods of foreign origin for repairs and return, Theatrical equipment,
Pontoons, Photographic, filming, sound-recording and Radio equipments,
raw films, video tapes and sound recording tapes , Mountaineering
equipments, Tags and labels or printed polythene bags for use on
articles for export. [Notfn. No. 153/94-Cus. dt. 13.7.1994 as amended by Notfn. No.101/95, 21/06]. |
| 128 |
Exemption to
specified equipments, required for setting up the
Rihand-Sasaram-Biharshariff HVDC Link Back to Back Station Project. [Notfn. No.73/99-Cus. dt.8.6.99] |
| 129 |
Exemption to
Goods imported for display or use at fair, exhibition, or similar show
or display etc.- [Notfn. No. 3/89-Cus. dt. 9.1.1989 (supersedes 116/79) as amended by Notfn. Nos. 66/95, 101/95 and 133/99]. |
| 130 |
Exemption to
specified goods imported for display or exhibition, fair demonstration
etc. [Notfn. No.157/90-Cus. dt. 28.3.90 as amended by Notfn. Nos. 66/95, 24/02, 21/06, 55/07]. |
| X | Baggage and Personal Importation by passengers and tourists |
| 131 |
Baggage
Rules, 1998, [M.F. (D.R.) Notification No. 30/98-Cus. (N.T.), dated 2-6-1998, M.F.(D.R.) F.No.334/6/97-TRU, dt. 2.6.1998, 29/99-(NT), 50/00(N.T.), 11/02-(NT), 5/04-(NT), and 13/04-(NT)]. |
| 132 |
Effective
rates of basic duty of customs on specified goods imported by persons
returning to India after a period of not less than one year of stay
abroad or under Transfer of Residence Rules, 1978 as part of bonafide
baggage. [Notfn. No. 137/90-Cus. dt 20.3.1990 as amended by Notfn. Nos. 156/90, 164/90, 39/91(NT), 106/91(NT), 46/92(NT), 3/93(NT), 8/93, 92/94, 101/95, 49/98, 20/01, 24/02 and 13/04]. |
| 133 |
Effective
rate of duty on passenger’s baggage. [Notfn. No. 136/90-Cus. dt.20.3.1990 as amended by Notfn. Nos. 113/92, 158/92, 84/93,131/93, 92/94, 130/94, 66/95, 48/96, 19/97, 28/98, 20/01, 28/03, 33/04 and 16/05-Cus., dt. 1.3.2005]. |
| 134 |
Effective
rate of duty on gold imported by a passenger of Indian origin or a
passenger holding a valid passport issued under the Passport Act, 1967
(15 of 1967). [Notfn No. 31/03-Cus. dt 1.3.2003]. |
| 135 |
Effective
rate of duty on Silver imported by a passenger of Indian Origin or a
passenger holding a valid passport issued under the Passport Act, 1967
(15 of 1967) as baggage. [Notfn. No. 172/94-Cus. dt. 30.9.1994]. |
| 136 |
Exemption
from additional duty to baggage. [Notfn. No. 183/86-Cus. dt. 1.3.86. as amended by Notfn. No.48/96]. |
| 137 |
Exemption
from additional duty to goods (other than tobacco products) falling
under Heading No.98.04 - [Notfn. No. 318/76-Cus. dt. 2.8.76 as amended by Notfn. Nos. 227/82, 263/82 and 204/86]. |
| 138 |
Exemption
from duty to bona-fide gifts (excluding alcoholic drinks) imported
through courier or falling under Heading No. 98.04. [Notfn. No. 171/93-Cus. dt. 16.9.1993 as amended by Notfn. Nos. 100/95, 101/95, 28/98,87/99, 28/03 and 28/08]. |
| 139 |
Exemption to
articles and component parts as replacement of defective articles
imported earlier as private personal properties. [Notfn. No. 80/70-Cus. dt. 29.8.1970 as amended by Notfn. No. 129/86, 21/06]. |
| 140 |
Exemption to
tourist Literature/material [Notfn. No. 33/35-Cus. dt. 22.6.35 as amended by Notfn. No. 113/57]. |
| 141 |
Exemption to
import of Vehicles and parts by tourists - [Notfn. No. 296/76-Cus. dt. 2.8.1976 as amended by Notfn. Nos. 53/77, 160/94 and 101/95]. |
| XI | Exemption to durable containers and freight on such containers from Port to ICDs: |
| 142 |
Exemption
to containers of durable nature. |
| 143 |
Exemption
from duty to Freight incurred on transhipment of containerised cargo |
| XII | Miscellaneous Exemption Notifications |
| 144 |
Exemption
to goods imported for carrying out repairs etc. - |
| 145 |
Exemption
to aircraft equipments, engine and spare parts, specified catering and
ground equipment, fuel in tanks of aircrafts and lubricating oils by
Indian Air Lines, Indian Air Force and United Arab Airlines. |
| 146 |
Exemption
from SAD to goods covered in the First Schedule:
[Notfn. No. 6/04-Cus. dt. 8.1.2004]. |
| 147 |
Concessional
rate of duty on Machinery, equipment or tools taken on lease when
re-exported after use. [Notfn. No. 27/02-Cus. dt. 1.03.2002 as amended by 27/08]. |
| 148 |
Exemption to
the specified goods, works of art, antiques, paper money, wollen
apparels etc. received as gift by Indian Red Cross etc. [Notfn. No. 22/03-Cus. dt. 4.2.2003 as amended by Notfn. No.67/04-Cus., dt. 9.7.2004]. |
| 149 |
Exemption to
goods including capital goods which are freely importable when
imported into India against a duty credit certificate issued under
Vishesh Krishi Upaj Yojana (Special Agricultural Produce
Scheme): [Notfn. No.41/05-Cus., dt.9.5.2005 as amended by Notifn. 77/05, 97/05, 43/06, 63/07, 72/07,116/07] |
| XIII | Notifications giving effective rates of duties under various chapters |
| 150 |
Effective
rate of duty on specified goods of Chapters 70, 84, 85 or 90. [Notfn. No. 25/98-Cus., dt. 2.6.1998 as amended by 27/99, 20/01, 18/05, 125/06.] |
| 151 |
Notification
granting exemption to specified goods of various chapters from the
Levy of Education Cess. [Notfn. No. 69/04-Cus., dt. 9.7.2004 as amended by Notfn. No.88/04 dt. 10.9.2004 and Notifn. No. 18/05-Cus., dt. 1.3.2005 and 16/06 - Cus., dt. 1.3.2006, 1/07-Cus., dt. 2.1.2007, 18/07 dt. 22.2.2007, 35/07-Cus., dt. 1.3.07, 83/07-Cus., dt. 4.7.2007,] |
| 152 | Effective rates of duty on specified goods of Chapters 8,9,25,29,34 and 38 - Notfn. No. 22/07-Cus., dt. 1.3.2007. |
| 153 | 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 |
| 154 | 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. |
| 155 | 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 |
| 156 | Exemption to specified goods of various Chapters - Notification No. 73/05-Cus., dt. 22.7.2005. |
| 157 | Exemption to specified goods of various Chapters - Notification No. 74/05-Cus., dt. 22.7.2005. |
| 158 |
Exemption to
specified goods of the origin of Republic of Singapore, when imported
into India from Republic of Singapore: [Notifn. No. 75/05-Cus., dt. 22.7.2005, 38/06, 137/06, 17/07, 49/07] |
| 159 |
Exemption to
specified goods required for initial setting up of a project for
generation of power using non-conventional materials: [Notfn. No. 81/05-Cus., dt. 8.9.2005] |
| 160 |
Exemption to
specified goods falling under Chs. 82,84,85 or 90: [Notfn. No. 25/02-Cus., dt. 1.3.2002, as amended by Notfn. No. 57/02-Cus., dt. 13.5.2002, Notfn. No. 28/03-Cus., dt. 1.3.2003, Notifn. No. 69/03-Cus., dt. 30.4.03, Notifn. No. 8/04-Cus., dt.8.1.04, Notifn No. 71/04- Cus., dt. 9.7.2004, 23/05-Cus., dt. 1.3.2005 and 90/05-Cus., dt. 13.10.2005]. |
| 161 |
Exemption to
specified goods from additional duty of Customs falling under various
chapters: [Notfn. No. 20/06-Cus., dt. 01.03.2006, 24/06, 29/06, 79/06, 139/06, 16/07, 23/07, 93/07 and 7/08, 20/08] |
|
Site is maintained under supervision of Directorate General of Systems and Data Management, New Delhi |
|
This site is best viewed with Internet Explorer 5.0 and above with 1024 X 768 pixels resolution