News Flash
  • Letter to all CCs/DGs informing DGHRD Swachhta Whatapp Numberclick here
  • Reports on user Experienceclick here
  • Removing "Retired, but PPO not issued" figures reflecting on "Bhavishya" portal screenclick here
  • Chairman CBEC's weekly newsletter dated 13.01.2018click here
  • Cadre Restructuring and re-organisation of field formations under CBEC - Allocation of revised cadre strength.click here
  • Training of Officers on E-Way Bill System click here
  • Clarification regarding promotion of TA to the post of Executive Assistant (Erstwhile DOS/STA) and Executive Assistant to Inspector.click here
  • Clarification regarding promotion of Stenographer Grade-II in PB-I with GP-2400 (Erstwhile stenographer grade-III) to the post of Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) and Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) to the post of Inspector in PB-II with GP-4600.click here
  • Clarification on Letter F.No.A-32011/03/2015-Ad.III.A dated 23.02.2017 addressed to CC Chennai purportedly issued under the signature of the then US-Ad.III.A conducting DPC for promotion to the grade of Inspector.click here
  • Swachhta Pakhwada to be observed from 16.01.2018 to 31.01.2018click here
  • Updated version of GST Concept and Status and PPT on GST have been uploaded.
  • One day Training Of Officers from CBEC on E-way Bill System on 12 th January 2018 at NACIN ZTI Bangalore and 18 th January 2018 at NACIN Faridabad click here
  • A compilation of 51 GST Flyers has been uploaded on the CBEC website. For details please click here
  • Details of Vendors providing E-seals to exportersclick here
  • Meeting notice - meeting to be held on 17.01.2018 under Chairmanship of Member(Admin), CBEC in DGHRD with officials of recognised Associations/Federation under CBEC click here
  • Delhi Customs holding AEO Camp on 15th and 30th January at New Custom House, ICD Tughlakabad and ICD Patparganj to help filling/facilitating applications for AEO. click here
  • Letter issued to all Cadre Controlling Authorities/Directors General under CBEC regarding irregularities in promotions in respect of Group 'B' & 'C' Non-Gazetted Cadres in CBEC.click here
  • COMMENTS/SUGGESTIONS ON DRAFT TRANSFER & PLACEMENT GUIDELINES FOR IRS(C&CE) OFFICERS TO BE SEND BY 10.01.2018.click here
  • Filling up the posts of Group 'C' Non- Gazetted in Marine Wing of Commissioner of Customs (Preventive), Bhubaneshwar
  • Clarifications on promotion of stenographer Grade-I to the post of Inspectorsclick here
  • Clarifications on promotion for Gp B & C postclick here
  • Two days Refresher Training course on “Goods & Service Tax” for the officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners/Pr.Commissioners of CBEC on 22rd and 23rd January 2018– regclick here
  • CGST Rules, 2017 as amended upto 30/12/2017.click here
  • One day Training on “Right to Information Act, 2005” for officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners & above of CBEC on 05th Feb, 2018.click here
  • Notifications issued for extending the time limit for FORM GSTR-1, reducing late fee for delayed filing of FORM GSTR-4, appointing date for notifying e-way bill rules and amending the CGST Rules. and Circular issued on Filing of returns under GST
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of C.EX. held in 01.08.2017 to 04.08.2017 declared. Nodal Officer may download marks from www.nacenkanpur.gov.in alongwith forwarding letter.
  • Appointment of nodal officer for acting as a single point contact with DGGST, New Delhi.click here
  • Circulars clarifying procedures under GST and Order extending filing of FORM GST CMP-03 are issued.
  • Notifications issued for extending the time limit for furnishing certain FORMS and amending the CGST Rules
  • Observation of Swachhta Pakhwada from 16.01.2018 to 31.01.2018click here
  • "Congratulations to DG Systems for receiving the Digital India Excellence Award-2017, under the category Citizen Services for the Express Cargo Clearance System, during PAN-IIM World Management Conference 2017."
  • Feedback requested on user-experience of GST applicationclick here
  • Compendium for AIOs, Printer and Saving files from Citrix Applicationclick here
  • Features available in GST application- Advisory dated 07.12.2017click here
  • Draft transfer & placement guidelines for irs(c&ce) officersclick here
  • Weekly newsletter from Chairman, CBEC dated 15/12/2017click here
  • Conduct of Departmental Examination for Confirmation of Direct Recruit Tax Assistants for the year 2017-18click here
  • Revised guidelines for purchase of laptop by CBEC officersclick here
  • Members Letter- Instructions on security, safety and upkeep of LANWAN infrastructureclick here
  • DRI’s mission against black money continues – demonetised currencies of face value of Rs 48.91 Crore recovered by DRI in Gujrat.
  • Nationwide Campaign under "Swachhta Hi Sewa"click here
  • Anti-profiteering Mechanismclick here
  • Format for filing anti-profiteering application.click here
  • CBEC congratulates the officers and staff of DRI on completion of 60 glorious years today. The diamond jubilee celebrations are being held today with Hon'ble Finance Minister as the chief guest
  • Departmental Examination for promotion of Ministerial Officers to be held from 14.02.2018 to 16.02.2018
  • One time relaxation in existing RRs for the post of Inspector and Executive Assistant under CBEC   click here
  • Comments are inviting on "Know Your Customer (KYC) norms" click here
  • Customs Broker License written examination under CBLR, 2013 to be held on 19.01.2018click here
  • All CC Zones/DGSTI are requested to transfer the legacy data from Pre GST Commissionerates to Post GST Commissionerates under PMM module.
  • CGST rates for Goods under different Notifications as amended from time to timeclick here
  • Letters regarding delivery and upgradation of IT infrastructure
  • Letter regarding requirement of IT infrastructure at Customs formationsclick here
View all

Indian Customs Tariff 2015-16

VOLUME-II

CONTENTS

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 into India against an Advance Licence - Notification No. 93/04-Cus. dt. 10.9.2004.
2.     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.
3.     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.
4.     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.
5.     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.
6.     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.
7.     Exemption to goods from Anti-Dumping duty when imported against an Advance Licence - Notification No. 41/97-Cus dated 30.4.1997.
8.     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.
9.     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.
10.   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.
11.    Exemption to goods from Customs duty only when imported against an AdvanceLicence (without Actual user condition) - Notification No. 107/95-Cus dated 2.6.1995.
12.    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.
13.    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.
14.    Exemption to inputs for readymade garments when imported against Special Value Based Advance Licence - Notification No. 104/93-Cus dated 16.3.1993.
15     Exemption to goods when imported against a Value Based Advance Licence - Notification No. 203/92-Cus dated 19.5.1992.
16.    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:

C. Annual Advance Licences:

D. Advance Licences for deemed exports:

E. Special Imprest Licence/Release Orders:

F. DEPB Scheme:

G. DFRC Scheme:

H. DFIA Scheme:

I. Focus market scheme

J. Focus Product Scheme

K. Target plus Scheme

37    Exemption to goods when imported under the Target Plus Scheme - Notification No. 73/2006-Cus., dt. 10.7.2006.

L. EPCG Scheme:

  • 38.   Exemption to Capital goods, their components and spares when imported against an EPCG Licence. Notification No. 97/04-Cus., dt. 17.9.2004
  • 39.   Exemption to Specified goods when imported against an EPCG Licence - Notification No. 55/03-Cus., dated 1.4.2003.
  • 40.   Exemption to Specified goods when imported against an EPCG Licence - Notification No. 44/02-Cus., dated 19.4.2002.
  • 41.   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.
  • 42.   Exemption to Capital goods when imported against an EPCG Licence - Notification No. 28/97-Cus., dated 1.4.1997.
  • 43.   Exemption to Capital goods when imported against an EPCG Licence - Notification No. 29/97-Cus., dated 1.4.1997.
  • 44.   Exemption to Capital goods when imported against an EPCG Licence - Notification No. 110/95-Cus., dated 5.6.1995.
  • 45.   Exemption to Capital goods when imported against an EPCG Licence - Notification No. 111/95-Cus., dated 5.6.1995.
  • 46.   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.
  • 47.   Exemption to Capital goods for Service Sector when imported against an EPCG Licence - Notification No. 122/93-Cus., dated 14.5.1993.

M. 100% EOU, FTZ, STP and EHTP Schemes:

N. Special Economic Zones:

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 Chapter23.

O. Duty Credit Entitlement Certificate Scheme:

P. Served from India Scheme :

Q. Replenishment Imprest Licences:

R. Pass Book Scheme of Exim Policy 1992-1997:

S. Export Order for Jobbing:

T. Samples for executing or securing export order:

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, re-conditioning, 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.

U. Target Plus Scheme

II. IMPORTS FROM PREFERENTIAL AND/OR DEVELOPING AREAS AND SPECIFIED COUNTRIES

III. Exemption Notifications for import of goodsat concessional rate of duty for manufacture of excisable goods

IV. Imports by privileged persons, U.N.O. and its Agencies, Authorities, Government agencies, Foreigners etc.

General Exemption No.

V. Imports for educational, training, research and Testing purposes:

VI. Donations & Gifts:

VII. Sports Goods, Prizes, Medals and Trophies etc.:

VIII. Exemption Notifications relating to RE-IMPORT:

IX. Imports for Exhibitions, Fairs, Seminars, Expeditions:

X. Baggage and Personal Importation by passengers and tourists

XI. Exemption to durable containers and freight on such containers from Port to ICDs:

XII. Miscellaneous Exemption Notifications

Appendix 'A' : Year-wise Index to  Notifications in force as on 1.03.2015;

Appendix 'B' : List of Notifications Rescinded/Superseded during the period from 26.7.2004 to 1.03.2015.

-------------------------------------------------------------------------------------------------------

-

SEE VOLUME III FOR:

ANTI-DUMPING DUTY NOTIFICATIONS (Chapterwise) AND List of Anti-dumping duty notifications (ARRANGED Item-wise Alphabetically)

-------------------------------------------------------------------------------------------------------

-

A-I

J-L