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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:
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
- 73. Declaration
of other Preferential Areas - Notification No. 101/82-Cus.,
dated1.4.1982.
- 74. 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.
- 75. 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.
- 76. 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.
- 77. 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.
- 78. 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.
- 79. Concessional
rate of duty of 7.5% on Tea & Yeast when imported from Sri
Lanka- Notification No. 60/00-Cus., dated 12.5.2000.
- 80. 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.
- 81. Concessional
rates of duties on goods imported from SAARC countries under
SAARC Preferential Trade Agreement, 1995 - Notification No.
105/99-Cus., dated10.8.1999.
- 82. 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. 104/10-Cus., dated 1.10.2010.
- 83. Concessional
rate of duty on specified goods manufactured by SSI Units of
Nepal - Notification No. 85/98-Cus., dated 5.11.1998.
- 84. Exemption
to specified goods imported from and Originated in Nepal -
Notification No. 56/06-Cus., dated 7.6.2006.
-
85 Omitted .
- 89. Exemption
to specified goods when imported from the Transitional Islamic
State of Afganistan - Notification No. 76/03-Cus.,
dated 13.5.2003.
- 90. Exemption
to passenger bus and spares, fuel and consumable thereof
imported from Pakistan and Bangladesh - Notification No.
4/99-Cus., dated 8.1.1999.
- 91. Exemption
to specified goods when imported from Pakistan Sri Lanka,
Bangladesh, Bhutan, Malayshia and Nepal -
Notification No. 125/11-Cus., dated 30.12.2011.
- 92. Exemption
to specified goods when imported from Pakistan Sri Lanka,
Bangladesh, Bhutan, Malayshia and Nepal -
Notification No. 68/06-Cus., dated 30.6.2006.
- 93. Developing
countries for the purposes of section 8B (Safeguard duty)
of theCustoms Act - Notification No. 103/98-Cus.,
dated 14.12.1998.
- 96. 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
- 97. Exemption
to specified goods falling under various
Chapters Notificatrion No.101/07-Cus., dt.11.9.2007
- 98. Exemption
to specified goods falling under various
Chapters Notificatrion No.10/08-Cus., dt.15.1.2008
- 98A. Exemption to goods imported
from Antarctica into India - Notifn. No. 90/09-Cus.,
dt.7.9.2009
- 98B. Exemption
to specified goods falling under various chapters excluding in
chapters1 to 24 - Notifn. No. 91/09-Cus., dt.11.9.2009 as
amended by 123/09
- 98C. Exemption
to goods when imported into India against a duty credit scrip
issued under the Focus Product Scheme - Notifn. No.
92/09-Cus., dt.11.9.2009 as amended by 123/09
- 98D. Exemption
to goods when imported into India against a duty credit scrip
issued under the Focus Market Scheme - Notifn. No.
93/09-Cus., dt.11.9.2009 as amended by 123/09
- 98E. Exemption
to goods when imported into India against
an Agri. Infrastructure Incentive scrip issued
under Vishes Krishi and
Gram Udyog Yojana - Notifn. No.94/09-Cus.,
dt.11.9.2009 as amended by 123/09
- 98F. Exemption
to goods when imported into India against a duty credit scrip
issued under Vishesh Krishi and
Gram Udyog Yojana - Notifn. No.
95/09-Cus., dt.11.9.2009 as amended by 123/09
- 98G. Exemption
to goods imported into India against an
Advance Authorisation issued in terms of paragraph
4.1.3 of the Foreign Trade Policy - Notifn. No.
96/09-Cus., dt.11.9.2009 as amended by 123/09
- 98H. Exemption
to goods when imported into India issued under a Duty
Entitlement Pass Book Scrip by the Licensing Authority
- Notifn. No. 97/09-Cus., dt.11.9.2009 as amended by
123/09
- 98K. Exemption
to goods specified in the Table - Notifn. No.
100/09-Cus., dt.11.9.2009 as amended by 123/09
- 98L. Exemption
to goods specified in the Table - Notifn. No.
101/09-Cus., dt.11.9.2009 as amended by 123/09
- 98M. Exemption
to goods specified in the Table - Notifn. No.
102/09-Cus., dt.11.9.2009 as amended by 123/09
- 98N. Exemption
to goods specified in the Table - Notifn. No.
103/09-Cus., dt.11.9.2009 as amended by 123/09
- 98O. Exemption
to goods when imported into India against a duty credit
scrip issued under the Status Holders Incentive Scheme in
accordance with paragraph 3.16 of the Foreign Trade Policy
- Notifn. No. 104/09-Cus., dt.11.9.2009 as amended by
123/09
- 98P. Exemption
to goods when imported into India, from whole of the duty
of customs leviable thereon under the First
Schedule to the Customs Tariff Act, 1975 - Notifn.No.
112/09-Cus., dt.29.9.2009 as amended by 123/09
- 98Q. Exemption
to goods when imported into India from Bangladesh-Notifn. No.
60/11-Cus., dt.14.7.2011.
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.
- 114. 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.
- 115. 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:
VI. Donations & Gifts:
VII. Sports Goods, Prizes, Medals and Trophies
etc.:
VIII. Exemption Notifications relating to
RE-IMPORT:
- 128. 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.
- 129. Exemption
to re-imported goods exported under various export promotion
schemes- Notification No. 94/96-Cus., dated 16.12.1996.
- 130. Exemption
to goods when re-imported into India for repairs or for
re-conditioning- Notification No. 158/95-Cus., dated
14.11.1995.
- 131. 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., dated4.11.1982.
- 132. Exemption
to re-import of private personal property, not produced or
manufactured in India - Notification No. 174/66-Cus., dated
24.9.1966.
- 133. 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.
- 134. Exemption
to engines and parts of air crafts re-imported after repairs
abroad - Notification No. 117/61-Cus., dated 13.10.1961.
- 135. Exemption
to articles re-imported by Armed Forces returning from
services abroad- Notification No. 271/58-Cus., dated
25.10.1958.
- 136. Exemption
to re-import of unclaimed postal articles - Notification No.
273/58- Cus., dated 25.10.1958.
IX. Imports for Exhibitions, Fairs, Seminars,
Expeditions:
- 137. 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, manufacturingequipments, tags
and labels or printed polythene bags - Notification No.
153/94-Cus., dated 13.7.1994.
- 138. 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.
- 139. Exemption
to goods imported for display or use at fairs, exhibitions,
demonstrations, seminars, congress and conferences or similar
events- Notification No. 3/89-Cus., dated 9.1.1989.
- 140. 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
- 141. Baggage
Rules, 1998 - Notification No. 30/98-Cus. (NT) dated 2.6.1998.
- 142. 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.
- 143. Effective
rate of duty on passenger's baggage - Notification No.
136/90-Cus.,dated 20.3.1990.
- 144. 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.
- 146. Exemption
from additional duty to baggage - Notification No.
183/86-Cus.dated 1.3.1986.
- 147. Exemption
from additional duty to goods (other than tobacco products)
falling under heading 98.04 - Notification No. 318/76-Cus.,
dated 2.8.1976.
- 148. 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.
- 149. 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.
- 150. Exemption
to tourist literature/material - Notification No. 33/35-Cus.,
dated 22.6.1935.
- 151. 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:
XII. Miscellaneous Exemption Notifications
- 154. Exemption
to goods imported for carrying out repairs etc. - Notification
No. 134/94-Cus., dated 22.6.1994.
- 155. 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.
- 156. Exemption
from SAD to all the goods of first schedule - Notification No.
6/04-Cus., dated 8.1.2004.
- 157. 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.
- 158. 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.
- 159. 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.
-
160 Effective
rate of duty on specified goods of Chapters 70, 84, 85 or 90-
Notification No. 25/98-Cus., dt. 2.6.1998
- 161. Exemption
to specified goods of
various Chapters from the levy of
Education Cess - Notification
No.69/04-Cus., dt. 9.7.04
- 162. Efffective rates
of duty on specified goods of Chapters 8,9,25,29,34 and
38 - Notfn. No. 22/07-Cus., dt. 1.3.2007.
- 163. 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
- 164. 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.
- 165. Exemption
& effective rate of basic and additional duty for
specified goods of chapters 1 to 99 - Notification
No.12/2012-Cus., dt. 17.3.2012 Annexure
- 166. Exemption
to specified goods of various Chapters - Notification No.
73/05-Cus., dt. 22.7.2005.
- 167. Exemption
to specified goods of various Chapters - Notification No.
74/05-Cus., dt. 22.7.2005.
- 168. Exemption
to specified goods of various Chapters - Notification No.
75/05-Cus., dt. 22.7.2005.
- 169. Exemption
to specified goods falling under any Chapter - Notification
No. 81/05- Cus., dt. 8.9.2005
- 170. Exemption
to specified goods falling under Chapters 82, 84, 85 or 90
- Notifn. No.25/02-Cus., dt. 1.3.2002.
- 171. Exemption
to specified goods from Additional Customs Duty falling under
various Chapters Notfn. No. 21/2012
- Cus., dt. 17.3.2012.
- 172. Exemption
to goods falling under various chapters: Notifn. No.
107/2008-Cus., dt. 6.10.2008.
- 173. Exemption
to goods falling within First Schedule: Notification No.
102/2007- Customs, dt. 14.9.2007.
- 174. Exemption
to goods falling under various
chapters: Notfn. No. 57/09-Cus., dt. 30.5.2009.
- 175. Exemption
to goods falling under various
chapters: Notfn. No.
151/09-Cus., dt. 31.12.2009
- 176. Exemption
to goods falling under various
chapters: Notfn. No.
152/09-Cus., dt. 31.12.2009.
- 177. Exemption
to goods falling under various
chapters: Notifn. No.46/11-Cus., dt. 1.06.2011.
- 178. Exemption
to goods imported into India for the purpose
of organising the Common Wealth Games, 2010
- Notifn. No.13/10-Cus., dt. 19.2.2010.
- 179. Exemption
to goods falling under various chapters: Notifn.
No.29/10-Cus., dt. 27.2.2010.
- 180. Exemption
to all items of machinery etc. for the initial setting up of a
solar power generation project: Notifn.
No.30/10-Cus., dt. 27.2.2010.
- 181. Exemption
to goods imported for display or sale in the
'INDIPEX 2011. Notifn No. 78 /10
- Cus., dt. 27.7.2010.
- 182. Exemption
to specified goods imported into India by designated airline
registered or incorporated in a country. Notifn No.
130/10-Cus., dt. 23.12.2010.
- 183. Exemption
to all items of machinery for initial setting up of a project
or facility for the generation of power using solar
energy. Notifn No.
1/11-Cus., dt. 6.1.2011.
- 184. Exemption
to the goods imported for the purpose of organizing the
International Cricket Council World Cup
2011. Notifn No. 7/11-Cus., dt. 9.2.2011.
- 185. Exemption
to the Jute products falling under heading 6305 when imported
from Bangladesh: Notifn.
No.8/2011-Cus., dt. 14.2.2011.
- 186. Exemption
to goods falling under various chapters: Notifn.
No.53/11-Cus., dt. 1.7.2011
- 187. Exemption
to goods falling under various chapters: Notifn.
No.69/2011-Cus., dt. 29.7.2011
- 188. Exemption
to goods falling under various chapters: Notifn.
No.68/2012-Cus., dt. 31.12.2012
- 189. Exemption
to Anti Tuberculosis Drugs etc. Notifn.
No.49/2013-Cus., dt. 29.11.2013
- 190. Exemption
to materials imported into India Notifn.
No.1/2014-Cus., dt. 17.1.2014
- 191. Exemption
to goods described in Schedule I and specified in Schedule
II Notifn. No.10/2014-Cus., dt. 12.5.2014.
- 192. Exemption
to goods specified in the First Schedule to the Customs Tariff
Act. Notifn. No. 23/2014-Cus., dt. 11.7.2014.
- 193. Project
Import Regulations 2014. Notifn.
No.25/2014-Cus., dt. 11.7.2014.
- 194. Exemption
to Anti-Malarial drugs, Diagnostics and Medical
Products: Notifn.
No.32/2014-Cus., dt. 21.11.2014
- 195. Exemption
to all goods falling under the First Schedule to the Customs
Tariff Act, 1975 imported and intended for donation for the
relief and rehabilitation of the people affected by the floods
in the State of Jammu andKashmir : Notifn.
No.33/2014-Cus., dt. 11.12.2014.
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.
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SEE VOLUME III FOR:
ANTI-DUMPING DUTY NOTIFICATIONS (Chapterwise)
AND List of Anti-dumping duty notifications (ARRANGED Item-wise
Alphabetically)
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