Effective rate of duty on various items

Chapter or heading no. or sub-heading No 

Description or goods

Standard rate

Additional Duty rate

Condition No.

(3)

0402.10
or
0402.21

0405.10
or
0406.90

5 or any other chapter

The following goods, namely:-

1. Frozen Semen;
2. Frozen semen equipment, namely:-

(a) liquid nitrogen containers, flasks, refrigerators, vessels, jars or dewars, and their Accessories;

(b) Plastic insemination sheath and insemination guns; and

(c) Weaton Ampoules and straws for freezing semen.

Onions

Nil

–

–

Pulses

Nil

–

–

Cashew nuts in shell

Nil

–

–

All goods

35%

–

–

All goods

25%

–

–

All goods

15%

–

–

All goods ( excluding alcoholic preparations falling under sub-heading No. 2106.90 )

25%

–

2

All goods ( other than Spelt and Meslin)

50%

–

–

Spelt

Nil

–

–

Meslin

Nil

–

–

All goods

Nil

–

–

All goods

35%

–

–

All goods (other than those falling under 1209.91 and 1209.99 )

15%

–

–

All goods

5%

–

–

15%

–

–

15%

–

–

15%

–

–

15%

–

–

Nil

Nil

3

35%

–

–

25%

–

–

2. Palm oil, and fractions thereof of edible grade, with free fatty acid content of at least 2%, in loose or bulk form, imported for the manufacture of oil commonly known as “Vanaspati”

Explanation:- The expression “Vegetable oil” means any vegetable oil with free fatty acid content of at least 0.5%

15%

–

4

60%

–

–

25%

–

–

15%

–

–

35%

–

–

1. flour, meal, starch or malt extract containing cocoa in a proportion by weight 40% or more but less than 50%, calculated on a totally defatted basis; or

2. goods of heading Nos. 04.01 to 04.04 containing cocoa in a proportion by weight 5% or more but less than 10%, calculated on a totally de-fatted basis

15%

–

–

15%

–

–

35%

–

–

35%

–

–

35%

–

35%

Nil

5

–

Nil

–

–

Rs. 9 per litre

–

–

Nil

–

15%

–

–

5%

–

–

5%

–

–

15%

–

–

5%

–

–

15%

–

–

15%

–

–

5%

–

–

15%

–

–

15%

–

–

5%

–

–

15%

–

–

25%

–

–

Explanation:- “Kerosene” means any hydrocarbon oil ( excluding mineral colza oil and white spirit ) which has a smoke point of 18 mm or more ( determined in the apparatus known as the smoke point lamp in the manner indicated in the Bureau of Indian Standards specifications ISI : 1448 ( p-31 ) – 1968 as in force for the time being ) and is ordinarily used as an illuminant in oil burning lamps.

Nil

–

–

1. Kerosene

2. Naptha

Explanation:- “Kerosene” means any hydrocarbon oil ( excluding mineral colza oil and white spirit ) which has a smoke point of 18 mm or more ( determined in the apparatus known as the smoke point lamp in the manner indicated in the Bureau of Indian Standards specifications ISI :1448 (P-31 )- 1968 as in force for the time being and is ordinarily used as an illuminant in oil burning lamps.

25%

–

20%

–

4

5%

–

–

Nil

Nil

4

5%

–

–

–

Nil

–

Nil

–

–

–

Nil

4

1. Radium and its salts;

2. Radioactive isotopes of iodine, phosphorus, cobalt, caesium and all chemical compounds containing such radioactive isotopes;

3. Molybdenum 99 and technetium 99 m isotopes;

4. Enriched uranium or uranium oxide

15%

–

–

5%

Nil

–

–

Nil

–

15%

Nil

–

5%

Nil

–

Nil

–

–

Nil

–

–

15%

–

–

25%

–

–

5%

Nil

–

1. Plastic ELISA plates;

2. Deactivated positive control sera against human and animal diseases;

3. Enzyme horse raddish peroxidase;

4. Enzyme Alkaline phosphatase;

5. Enzyme glucose oxidase;

6. Animal anti-human immunoglobins;

7. Protein A or Protein A gold Conjugate;

8. Polystyrene latex beads.

9. Deactivated enzyme labelled human anti HIV reagent.

Nil

–

4

Nil

Nil

6

Nilutamide, Sodium fusidate, Doxorubicin HCL, ?Cyclosporine, Azathioprine, Low molecular weight heparin or Erythropoietin.

Explanation:- The expressions “bulk drug” and “formulation” shall have the meanings respectively assigned to them in the Drugs ( prices Control ) Order, 1995, issued under section 3 of the Essential commodities Act, 1955 ( 10 of 1955 )

15%

–

Ceftaxidime, Cefotaxime, Cisplatin, Melaginina, measles caccine, Vinblastine, Vincristine, Alprostadil, Ceftriaxone, Carbencillin disodium, Estradiol patch, Lincomycin HCl, Prostaglandin F2 alpha ( PGF2 ), Salazosulpha pyridine, Sulphadoxine or Suplhamethoxy pyrazine.

Explanation:- The expressions “bulk drug” and “formulation” shall have the meanings respectively assigned to them in the Drugs ( Prices Control ) Order, 1995m issued under section 3 of the Essential Commodities Act, 1955 ( 10 of 1955 )

25%

–

–

1. Life saving drugs / medicines including their salts and esters and diagnostic test kits specified in List 2

Nil

Nil

–

1. Bulk drugs used in the manufacture of life saving drugs or medicines at ( A ) above

Nil

–

4

1. Other life saving drugs or medicines

Nil

Nil

7

1. Silver powder suspension of Chapter 32 or 71;

2. Silicone resin and silicone rubber of Chapter 39

1. Electric parts for fitting on electric lamp/ table lamp / wall lamp / ceiling lamp / door lamp / window lamp / garden lamp;

2. Hinges, metal locks and back of photo frames, and fittings for photo frame / box;

3. Wax items for candle holder / votive / cup;

4. Chemicals / lacquered for improved finish of export product;

5. Motifs for attachment of export product.

Nil

Nil

10

25%

–

–

35%

–

–

5%

–

4

15%

Nil

–

15%

Nil

–

15%

Nil

11

15%

Nil

–

15%

Nil

–

15%

Nil

12

5%

Nil

15%

Nil

13

5%

25%

–

–

15%

–

–

15%

–

–

1. Bacillus thuringlensis var. kurstaki

2. Bacillus thuringiens var. israelensis.

3. Bacillus sphaericus

5%

–

–

35%

–

–

5%

–

4

5%

–

–

1. Alatheon of Chapter 39

2. Copper wire of Chapter 74

Nil

Nil

14

Nil

Nil

–

1. Nylon gut falling under Chapter 39, 54 or 56;

2. Willow clefts, ashwood or beechwood falling under Chapter 44;

3. Cork bottoms falling under Chapter 45 or 95

15%

–

–

Nil

–

–

3%

–

–

Nil

–

–

Nil

–

–

Nil

–

15

5%

Nil

16

Nil

Nil

–

5%

Nil

–

Nil

Nil

–

5%

Nil

–

Nil

Nil

–

Nil

–

–

Nil

–

–

15%

–

–

Nil

Nil

–

Nil

–

–

Nil

–

–

1. Raw wools of average fibre diametre 32 mlcrons and above;

5%

–

–

1. Shorn wool falling under sub-heading no. 5101.21;

1. Carbonised wool falling under sub-heading No. 5101.30

25%

–

–

5%

–

–

25%

–

–

Nil

Nil

17

25%

–

–

1. Parts, consumables and other items specified in List 3 ( A )

25%

–

–

1. Other parts, consumables and items specified in List 3 ( B )

25%

–

–

25%

–

–

20%

–

–

25%

–

–

25%

–

—

1. Raw pearls, other than cultured pearls;

2. Rubies, emeralds and sapphires, unset and imported uncut;

3. Rough diamonds;

4. Current coins of the Government of India

Nil

Nil

Nil

–

–

Nil

–

–

15%

–

–

Nil

Nil

19

15%

–

–

15%

–

–

15%

–

–

25%

–

–

25%

–

–

15%

–

–

5%

–

–

25%

–

–

5%

–

16

25%

–

20

5%

–

–

25%

–

–

25%

–

–

25%

–

–

25%

–

–

Nil

Nil

21

15%

–

22

25%

–

4 and 23

5%

–

4

5%

–

4

15%

–

–

15%

–

–

25%

–

–

25%

–

–

25%

–

–

5%

–

24

25%

–

–

25%

–

–

5%

Nil

–

5%

Nil

1. Wind operated electricity generators battery chargers upto 30 KW

2. Parts of wind operated electricity generators, for manufacture of wind operated electricity generators, namely:-

1. Special bearing, (b) Gear box, (c) yaw components, (d) Sensors, (e) Brake hydraulics, (f) Flexible coupling, (g) Brake calipers, (h ) Winds turbine controllers,

1. Parts of the goods specified at (a) to (h) above.

1. Blades for rotor of wind operated electrucity generators, for manufacture of wind operated electricity generators.

2. Parts and raw materials for manufacture of blades for rotor of wind operated electricity generators.

5%

–

25

1. the substitution of ozone depleting substances (ODS);

2. the setting up of new capacity with non ODS technology.

Explanation:- “Goods”, for the purpose of this exemption means goods which are designed exclusively for non-ODS technology.

Nil

Nil

26

2. Spare parts, other raw materials ( including semi-finished material ) or consumables stores, essential for maintenance of the fertiliser plant mentions above

5%

16%

27

25%

28

1. Diesel engines of 2400 rpm;

2. Alternators of 400 Hz, 115/200 V and 2400 rpm;

3. Oil free dry screw compressor

25%

–

–

1. Plant, machinery, equipment, special tools, tackles, spares ( including insurance spares), consumables and security surveillance systems imported by or on behalf of the Reserve Bank of India or Bhartiya Reserve Bank Note Mudran Private Limited for the setting up of New Note Press projects at Salboni in West Bengal and at Mysore in Karnataka;

2. Plant, machinery, equipment, spares ( including insurance spares ) and consumables imported by or on behalf of the Reserve Bank of India or the Bhartiya Reserve Bank Note Mudran Private Limited for expansion and modernisation of the Currency Note Press at Nashik in Maharashtra and the Bank Note Press at Dewas in Madhya Pradesh

Nil

Nil

–

1. Vaccum tube solar collectors, concentrating solar collectors, for manufacture of solar energy equipments;

2. Linear actuators for tracking systesm, Fresnel lenese or sun sensors, for manufacture of concentrating solar collectors.

1. Compressors of kind for use in air-conditioning and refrigeration equipment;

2. Fans

3. Parts of compressors specified at (1) above

under sub-heading Nos. 8418.10, 8418.21, 8418.22 or 8418.29

1. Palladium

2. Platinum

3. Rhodium

4. Raw Substrate (ceramic)

5. Washcoated Substrate (creamic)

6. Raw Substrate (metal)

7. Washcoated Substrate (metal)

8. Noble Metal Solution

9. Noble Metal Compounds

1. Kits required for the conversion of motor-spirit of diesel driven vehicles into Compressed Natural Gas driven vehicles;

2. Parts of the kits specified at (1) above

1. Kits required for the conversion of motor-spirit or diesel driven vehicles into Propane driven vehicles;

2. Parts of the kits specified at (1) above

25%

1. Medical equipment (excluding foley balloon catheter specified in List 20:

1. Parts, for the manufacture of goods at (A) above and spare parts, required for the maintenance of the goods at (A) above