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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:

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.

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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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A-I

J-L