Customs- Effective rates of SAD – Notification No. 20/2006-Customs, dated the 1st March, 2006 superseded
Notification No. 21/2012- Customs

Dated-17th March, 2012

G.S.R. 194(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,1962 (52 of 1962) and in supersession of the notifications of the Government of India, in the Ministry of Finance (Department of Revenue), No. 20/2006-Customs, dated the 1st March, 2006, published in the Gazette of India, Extraordinary, part II, Section 3, Sub-section (i), vide number G.S.R. 92 (E), dated the 1st March, 2006, and No. 29/2010-Customs, dated the 27th February, 2010, published in the Gazette of India, Extraordinary,

Also Read Corrigendum to 21/2012-Cus

Part II, Section 3, Sub-section (i), vide number G.S.R. 92 (E), dated the 27th February, 2010, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below, falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the additional duty of customs leviable thereon under sub-section (5) of section 3 of the said Customs Tariff Act, as is in excess of the amount calculated at the standard rate specified in the corresponding entry in column (4) of the Table aforesaid:

Provided that in respect of the goods specified in S. Nos. 2, 46, 70, 87 and 98, imported on or after the 1st day of May, 2012, the exemption contained herein shall apply if the importer, declares,-

1. the State of destination where such goods are intended to be sold for the first time after importation on payment of value added tax; and

2. his value added tax registration number in that State.

S. No Chapter, heading, sub-heading or tariff item of the First Schedule Description of goods Standard rate
(1) (2) (3) (4)
1 Any Chapter All goods which are exempt from the whole of the duty of customs leviable thereon or in case of which “Free” or “Nil” rates of duty of customs are specified in column (4) under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and which are also exempt from the whole of additional duty of customs leviable thereon under sub-section (1) of section 3 of the said Act, or on which no amount of the said additional duties of customs is payable for any reason Nil
2 Any Chapter All pre-packaged goods intended for retail sale in relation to which it is required, under the provisions of the Legal Metrology Act, 2009 (1 of 2010) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such article Nil
3 Any Chapter Goods specified against S. No. 351 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012 Nil
4 Any Chapter Goods specified in item (B) against S. No. 386 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption under this notification shall be subject to the conditions, if any, specified in item (B) against S. No. 386 of the Table annexed to the said notification No. 12/2012-Customs, dated the 17th March, 2012
Nil
5 Any Chapter Goods specified against S. No. 431 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. No. 431 of the Table annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012:
Provided further that nothing contained in this entry shall apply on goods imported on or after 1st day of April, 2013
Nil
6 Any Chapter Goods specified against S. No. 438 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated 17th March, 2012:
Provided that the exemption under this notification shall be subject to the conditions, if any specified against S.No. 438 of the Table annexed to the said notification No. 12/2012-Customs, dated the 17th March, 2012
Nil
7 Any Chapter Goods specified against S. No. 439 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under notification No. 12/2012-Customs, dated the 17th March, 2012
Nil
8 Any Chapter Goods specified against S. No. 440 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption under this notification shall be subject to the conditions, if any specified against S. No. 440 of the table annexed to the said notification No. 12/2012-Customs, dated the 17th March, 2012
Nil
9 Any Chapter Goods specified against S. No 496 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue),No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 12/2012-Customs, dated the 17th March, 2012
Nil
10 Any Chapter All goods which are exempt under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 104/2010-Customs, dated the 1st October, 2010 [G.S.R.805(E) dated the 1st October,2010]:
Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 104/2010-Customs, dated the 1st October, 2010
Nil
11 Any Chapter Aid and implements used by handicapped persons Nil
12 Any Chapter All goods specified in the First Schedule to the Additional Duty of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) Nil
13 Any Chapter Parts of DVD Drive or DVD Writer, Combo Drives, CD-ROM Drives Nil
14 Any Chapter All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment and auxiliary equipment (including those required for testing and quality control) and components required for setting up of a solar thermal power generation project or facility Nil
15 2, 3, 0407, 5 Meat, fish, prawn and other aquatic products when not cured or frozen; poultry, eggs and livestock and animal hair Nil
16 401 Fresh milk and pasteurized milk Nil
17 0403, 0406 10 00 Curd, Lassi, butter milk and separated milk Nil
18 511 Semen including frozen semen Nil
19 0602, 0603 Fresh plants, saplings and fresh flowers Nil
20 7, 8 Fresh vegetables and fruits Nil
21 0703 20 00, 0910 10 Garlic and ginger Nil
22 0713, 1001, 1006 Paddy, rice, wheat and pulses Nil
23 801 Coconut in shell and separated kernel of coconut Nil
24 080119 10 Tender green coconut Nil
25 10 Coarse grains other than paddy, rice and wheat Nil
26 1101 00 00, 1102 00 00 Flour Atta, Maida, Besan and Suji Nil
27 1209 All seeds other than oil seeds Nil
28 1301 90 99 Lac Nil
29 1404 90 40 Betel leaves Nil
30 1507 to 1515 Edible grade vegetable oils and their edible grade fractions Nil
31 1701 13 10, 1701 14 10 Gur and Jaggeri Nil
32 1905 Bread (branded and unbranded) Nil
33 2106 90 99 Papad and Vadi Nil
34 2201 90 90, 2202 90 90 Water other than-
(i) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and
(ii) water sold in sealed container
Nil
35 23 Aquatic feed, poultry feed and cattle feed including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake Nil
36 25 01 0010 Common salt (Processed or un-processed) Nil
37 26 Copper dross, copper residues, copper oxide mill scale, brass dross and zinc ash Nil
38 2613 10 00 All goods Nil
39 2616 Gold concentrate Nil
40 26 Gold ores and concentrates for use in the manufacture of gold:
Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under S.No. 116 of the notification No. 12/2012-Customs, dated the 17th March, 2012
Nil
41 27 Petroleum crude, kerosene for Public distribution scheme, liquefied petroleum gas for domestic household consumers, petrol, diesel, coal, coke and petroleum gases and fuels Nil
42 27 Compressed natural gas for use in the transport sector. Nil
43 27 Items covered under Public distribution system, (except kerosene) Nil
44 2707 Carbon black feed stock Nil
45 27 or 4402 Charcoal Nil
46 30 Patent and proprietary medicines Nil
47 3002 90 10, 3002 10 Human blood and blood plasma Nil
48 31 or any other Chapter Fertilizers and all inputs and raw materials for manufacture of fertilizers Nil
49 3101 Organic manure Nil
50 33 Kumkum, bindi alta and sindur Nil
51 3906 90 90 Goods specified against S. No. 242 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under the said notification No. 12/2012-Customs, dated the 17th March, 2012
Nil
52 3915 Plastic waste Nil
53 3926 40 11, 3926 40 19, 7018 10 00 All bangles except those made of precious metals Nil
54 4014 10, 3006 60 Condoms and contraceptives Nil
55 4401 10 Firewood except casurina and eucalyptus timber Nil
56 4403 All goods Nil
57 4701 to 4706 All goods for manufacture of newsprint Nil
58 4707 Paper waste Nil
59 4707 90 00 Wastepaper and paper scrap Nil
60 4801 All goods Nil
61 4810 Light weight coated paper weighing upto 70 g/m2, imported by actual users for printing of magazines Nil
62 4901, 4902, 4903 or 4905 Books, periodicals and journals including maps, charts and globes Nil
63 4911 Religious pictures not for use as calendars Nil
64 5001 00 00, 5002 Silk worm laying; cocoon and raw silk Nil
65 5004, 5005, 5006 Cotton and silk yarn in hank and cone Nil
66 5101 Raw wool Nil
67 55020010 Acetate rayon tow required for the manufacture of cigarette filter rod Nil
68 5603 11 00 Goods specified against S. No. 295 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue),  No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption available under this notification shall be subject to the conditions, if any, specified in respect of such goods under notification No. 12/2012-Customs, dated the 17th March, 2012
Nil
69 54, 55, 5608 11 Fishnet, fishnet fabrics and fish seeds, prawn or shrimp seeds Nil
70 61 (excluding 6117 90 00), 62 (excluding 6217 90) All goods Nil
71 63 National flag Nil
72 68 Earthen pot Nil
73 6815 Slate and slate pencils. Nil
74 6913 90 00 Idols made of clay Nil
75 6914 90 00 Clay lamps Nil
76 7001 00 10 Scrap glass or scrap glass bottles Nil
77 71 (except 7113) All goods other than Articles of jewellery Nil
78 7113 Articles of jewellery 1% ad valorem
79 72251100, 72261100 Cold rolled sheets of grain- oriented silicon-electrical steel other than seconds and defectives Nil
80 7404 00 29 Brass scrap Nil
81 8201 Manually operated or animal driven agricultural implements, their spare parts, components and accessories Nil
82 84 Geothermal ground source heat pumps Nil
83 84 Goods specified against S. No. 394 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption available under this notification shall be subject to the conditions, specified in respect of such goods under the said notification No. 12/2012-Customs, dated the 17th March, 2012
Nil
84 8443 99 Goods specified against S. No. 405 of the notification of the Government of India in the Ministry of Finance (Department of Revenue),  No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 12/2012-Customs, dated the 17th March, 2012
Nil
85 8471 70 or
8473 30 or
8523
The following goods, namely:-
(a) microprocessor for computer, other than motherboards;
(b) floppy disc drive;
(c) hard disc drive;
(d) CD-ROM Drive;
(e) DVD Drive or DVD Writer;
(f) Flash memory;
(g) Combo drive:
Provided that the exemption under this notification shall be subject to condition No. 5 annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012
Nil
86 85 or any other Chapter Goods specified against S. No. 429 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue),  No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. No. 429 of the Table annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012
Nil
87 8517 12 All goods Nil
88 8523 Information technology software, other than that on floppy disc or cartridge tape Nil
89 8542 Electronic integrated circuits Nil
90 8541 40 20 Light emitting diodes (electroluminescent) imported for manufacture of LED lights or fixtures and LED lamps:
Provided that the exemption under this notification shall be subject to the Condition No. 5 specified in the Annexure to the notification No. 12/2012-Customs, dated the 17th March, 2012
Nil
91 8802 (except 8802 60 00) Goods specified against S. No. 453 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption available under this notification shall be subject to the conditions, if any specified in respect of such goods under said notification No. 12/2012-Customs, dated the 17th March, 2012.
92 8908 00 00 All goods Nil
93 90 or any other Chapter Goods specified at S. No. 474 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption under this notification shall be subject to the conditions, if any, specified in respect of such goods against S. No. 474 of the Table annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012.
Nil
94 90 or any other Chapter Goods specified at S. Nos. 475, 476 and 477 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption under this notification shall be subject to the conditions, if any, specified against S. Nos. 475, 476 and 477 respectively of the Table annexed to the said notification No. 12/2012-Customs, dated the 17th March, 2012.
Nil
95 9018, 9019, 9020, 9021 or 9022 Goods required for medical, surgical dental or veterinary use Nil
96 8901 All goods
97 8905 10 00 All goods Nil
98 9101, 9102 All goods Nil
99 9801 Goods specified against S. No. 508 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012:
Provided that the exemption under this notification shall be subject to the conditions, if any, specified under S. No. 508 of the Table annexed to the notification No. 12/2012-Customs, dated the 17th March, 2012.
Nil
100 9801 Goods for the project specified against S. No. 39 of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 42/96-Customs, dated the 23rd July, 1996 [G .S.R. 294(E), dated the 23rd July, 1996] Nil
101 9801 Goods specified against S. No. 515 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012-Customs, dated the 17th March, 2012. Nil
102 9803 00 00 All goods Nil

2. The exemption contained in S. No. 1 of the Table shall not apply to goods in respect of which an exemption from the duty leviable under the said First Schedule is claimed based on the country of origin of such goods.

[F. No. 334/1/2012-TRU]

(Sanjeev Kumar Singh)
Under Secretary to the Government of India

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