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:

• 17.   Exemption to goods from Customs duty and additional duty when imported against an Advance Customs Clearance Permit- Notification No. 205/92-Cus.  Dated 19.5.1992.

C. Annual Advance Licences:

• 18.   Exemption to goods when imported against an Advance Licence for Annual Requirement: [Notfn. No. 94/04-Cus. dt. 10.9.2004]
• 19.   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.
• 20.   Exemption to goods when imported against an Annual Advance Licence - Notification No. 48/99-Cus dated 29.4.1999.
• 21.   Exemption from Anti-dumping duty to goods imported against Annual Advance Licence - Notification No. 75/99-Cus dated 11.6.1999.

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]
• 23.   Exemption to goods when imported against an Advance Licence for Deemed Exports - Notification No. 47/02-Cus dated 22.4.2002.
• 24.   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:

• 25.   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.
• 26.   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:

• 27.   Exemption to imports made against Duty Entitlement Pass Book [Notfn. No. 96/04-Cus. dt. 17.9.2004]
• 28.   Exemption to goods from Customs duty, additional duty when imported against Duty Entitlement Pass Book - Notification No. 45/02-Cus., dated 22.4.2002.
• 29.   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.
• 30.   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:

• 31.   Exemption to goods when imported against DFRC or DFRC for intermediate supply:Notification No.90/04-Cus., dt. 10.9.2004.
• 32.   Exemption to goods when imported against DFRC Licence - Notification No. 46/02-Cus., dated 22.4.2002.
• 33.   Exemption to goods when imported against DFRC Licence - Notification No. 48/00-Cus., dated 25.4. 2000.

H. DFIA Scheme:

• 34.   Exemption to goods when imported against DFIA Scheme - Notification No. 40/06-Cus dated Cus., dated 1.5.2006.

I. Focus market scheme

• 35.   Exemption to goods when imported under Focus Market Scheme-Notification No. 90/2006-Cus., dt. 1.9.2006.

J. Focus Product Scheme

• 36.   Exemption to goods when imported under the Focus Product Scheme- Notification No. 91/2006-Cus., dated 1.9.2006.

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.

• 48.    Exemption to Capital goods when imported against an EPCG Licence - Notification No. 160/92-Cus., dated 20.4.1992.
• 49.    Exemption to Capital goods when imported against an EPCG Licence - Notification No. 307/92-Cus., dated 28.12.1992.
• 50.    Exemption to goods when imported against an EPCG Scheme: Notification No.64/08-Cus., dated 9.5.2008.
• 51.    Exemption to goods when imported against an EPCG Scheme: [Notfn. No. 136/08-Cus., dated 24.12.2008].
• 52.    Exemption to goods when imported into India against a duty credit scrip issued under the Hi-tech Product Export Promotion Scheme:  [Notfn. No. 14/09-Cus., dated 19.2.2009].

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

• 53.    Exemption to Specified goods when imported or procured by EOUs, STP Units, EHTP Units etc. - Notification No. 52/03-Cus., dated 31.3.2003.
• 54.    Exemption from Additional duty to goods exempted from Customs duty when imported by 100% EOUs or Units in FTZ- Notification No. 5/94-Cus., dated18.1.1994.
• 55.    Exemption to goods imported by 100% EOUs or Units within a FTZ - Notification No. 101/93-Cus., dated 16.3.1993.
• 56.    Exemption to Telematic infrastructural equipments imported for the export of software by STPs - Notification No. 153/93-Cus., dated 13.8.1993.

N. Special Economic Zones:

• 57.    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 Chapter23.

• 58.    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

O. Duty Credit Entitlement Certificate Scheme:

• 59.     Exemption to goods when imported against a Duty Credit Entitlement Certificate-  Notification No. 53/03-Cus., dated 1.4.2003.
• 60.     Exemption to office equipments, capital goods etc. when imported against a Dutyfree service entitlement credit certificate- Notification No. 54/03-Cus., dated 1.4.2003.

P. Served from India Scheme :

• 61.     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.

Q. Replenishment Imprest Licences:

• 62.     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.
• 63.     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.

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

• 64.     Exemption to goods when imported against self declared Pass Book - Notification No. 299/92-Cus., dated 30.11.1992.
• 65.     Exemption to goods when imported against Pass Book - Notification No. 104/95-Cus., dated 30.5.1995.

S. Export Order for Jobbing:

• 66.     Exemption to goods when imported for execution of an export order for Jobbing - Notification No. 32/97-Cus., dated 1.4.1997.

T. Samples for executing or securing export order:

• 67.     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, 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

• 68.    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

• 69.    Customs Tariff (Determination of Origin Under the Bangkok Agreement) Rules, 1976 - Notification No. 430/76-Cus., dated 1.11.1976.
• 70.    Extent of Tariff Concession on specified goods imported from PR China, Republic of Korea, Bangladesh or Sri Lanka under Bangkok Agreement - Notification No. 72/05-Cus., dated 22.7.2005.
• 71.    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.
• 72.    Custom Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977 Notification No. 99/77-Cus., dated 1.7.1977.

• 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 .

• 86.   Exemption to specified goods imported from Bhutan, Nepal, Bangladesh & China- Notification No. 38/96-Cus., dated 23.7.1996.
• 87.   Exemption to specified goods when imported from the Union of Myanmar - Notification No. 9/95-Cus., dated 6.3.1995.
• 88. Customs Tariff (Determination of Origin of Goods Under the Preferential Trade Agreement Between the Transitional State of Afganistan and Republic of India) Rules, 2003 - Notification No. 33/03-Cus. (NT) dated 13.5.2003.

• 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.
  • 94.    'Interim Rules of Origin' for preferential tariff concessions for the Early HarvestScheme pursuant to the Framework Agreement between the Republic of India and the Kingdom of Thailand - Notification No. 101/04-Cus.(NT) dated 31.8.2004
  • 95.    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
• 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
  • 98I.    Exemption to goods imported into India against a Duty Free Import Authorisation issued in terms of paragraph 4.2.1 and 4.2.2 of the Foreign Trade Policy - Notifn. No. 98/09-Cus., dt.11.9.2009 as amended by 123/09
  • 98J.  Exemption to goods imported into India, against an Advance Authorisation for Annual Requirement with actual user condition in terms of Paragraph 4.1.10 of the Foreign Trade Policy - Notifn. No.99/09-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

• 99.    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).
• 100.   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.
• 101.   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.
• 102.   Exemption to specified goods, originated in Bangladesh. Notification No.99/11-Cus., dated 09.11.2011.
• 103.   Exemption to specified goods imported from Bangladesh. Notification No.53/08-Cus., dated 23.4.2008.
• 104.   Exemption fram duty on imports from specified countries. Notifn. No. 96/08-Cus., dated 13.8.2008
• 105.   Exemption from duty on goods Imports under SAFTA. Notifn. No. 85/2011-Cus., dt. 6.09.2011.
• 106.   Omitted .

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

• 107.   Exemption to imports by Vice President of India - Notification No. 106/58-Cus., dated 29.3.1958.

General Exemption No.

• 108.  Exemption to imports by Governors - Clause 9 of G.O.I. (Governor's Allowance and Privileges) Order dated 1.1.1950.
• 109.  Exemption to imports of Diplomats, Consulates, Trade Representatives etc. - Notification No. 3/57-Cus., dated 8.1.1957.
• 110.  Exemption to imports by U.N. and its agencies and their officials- UN(P&I) Act1947 relevant abstracts.
• 111.  Exemption to imports by United Nations or International Organisations for execution of projects in India - Notification No. 84/97-Cus., dated 11.11.1997.
• 112.  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.
• 113.  Exemption to imports by Ford Foundation - Notification No. 66/96-Cus., dated2.9.1996.

• 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:

• 116.  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.

• 117.  Exemption to Pedagogic materials imported by educational institutions for educational and vocational training - Notification No. 46/74-Cus., dated 25.5.1974.

• 118.  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.

• 119.  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.

• 120.  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 & Gifts:

• 121.  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.

• 122.  Exemption to goods when imported into India and intended for donation for the relief and rehabilitation of the people affected by the floods in the State of Bihar: Notification No.101/08-Cus., dated 2.9.2008.
• 123.  Exemption to second hand computer and computer peripherals received as donation by specified agencies - Notification No. 30/04-Cus.,
• 124.  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.
• 124A. Exemption to goods imported by Lille Fro Foundation for donation to Ladakh Autonomous Hill Development Council for purposes of relief operations in Ladakh. [Notfn. No. 100/10-Cus. dt. 30.9.2010].

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

• 125.  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.
• 126.  Exemption to firearms and ammunitions imported as personal baggage or gift by"renowned shop" - Notification No. 147/94-Cus., dated 13.7.1994.
• 127.  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:

• 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:

• 152.  Exemption to containers of durable nature - Notification No. 104/94-Cus., dated16.3.1994.
• 153.  Exemption to freight from ports to ICDs for containerised cargo- Notification No.151/82-Cus., dated 14.5.1982.

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.

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

-

SEE VOLUME III FOR:

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

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

-

A-I

J-L