Sponsored
    Follow Us:
Sponsored

This notification provides partial exemption to specified goods imported in accordance with the Customs Tariff (Department of Origin under the Free Trade Agreement between the Democratic Socialist Republic of Sri Lanka and the Republic of India) Rules, 2000

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

1st March, 2000

Notification No. 26/2000-Customs

G.S.R.178(E)– In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under the Chapter, heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in column (2) of the said Table, from so much of that portion of the applied rate of duty of customs as is specified in the corresponding entry in column (4) of the said Table, subject to the following conditions, namely:-

(1) the importer proves to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be in accordance with the Customs Tariff (Department of Origin under the Free Trade Agreement between the Democratic Socialist Republic of Sri Lanka and the Republic of India) Rules, 2000 published with the notification of the Government of the India in the Ministry of Finance (Department of Revenue) No. 19/2000-Customs (N.T), dated the 1st March, 2000 that the goods in respect of which the benefit of this exemption is claimed are of the origin of Sri Lanka;

(2) in respect of articles of apparel and clothing accessories specified in List 3 of the Table:-

(i) the exemption shall apply to a quantity of imports, hereinafter referred to as Tariff Rate Quota, not exceeding 8 million pieces computed from the 1st day of January, in a calendar year, out of which a minimum of 6 million pieces shall be manufactured from fabrics of Indian origin exported from Sri Lanka to India.

Provided that for the period from the 1st day of March, 2000 to the 31st day of December, 2000, the Tariff Rate Quota shall not exceed 6.67 million pieces shall be manufactured from fabrics of Indian origin exported to Sri Lanka from India.

Provided further that the quantity of imports shall not exceed 1.5 million pieces in respect of each category of goods, as may be specified by the Government of India within the said Tariff Rate Quota.

(ii) the imports shall be made only through the ports of Mumbai and Chennai.

(3) in respect of tea, whether or not flavored, and goods of sub-heading No. 2101.20 specified in List 4 of the Table:-

(i) the exemption shall apply to a Tariff Rate Quota not exceeding 15 million kilograms computed from the 1st day of January in any calendar year.

Provided that for the period from the 1st day of March, 2000 to the 31st day of December, 2000, the Tariff Rate Quota shall not exceed 12.5 million kilograms

(ii) the imports shall be made only through the ports of Calcutta and Cochin.

(4) the importer follows the procedure as may be specified by the Government of India from time to time.

Explanation: For the purpose of this notification:-

1. “applied rate of duty” means the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), with respect to the goods specified in the said Table, read with any other notification for the time being in force, issued in respect of such goods under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) but not including the notifications of the Government of India in the Ministry of Finance (Department of Revenue) Nos. 236/89-Customs dated the 1st September, 1989, 26/95-Customs dated the 16th March, 1995 and 105/99-Customs dated the 10th August,1999. “calendar year” means the period starting from the 1st day of January and ending on the 31st day of December of the same year.

Sr. No. Chapter, heading No or Sub-heading No. Description of goods Portion of the applied duty 
(1) (2) (3) (4)
LIST-1
1. 2.03, 2.04, 02.05,0206.30, 0206.41, 0206.49, 0206.80, 0206.90, 02.07,0208.10, 0210.11, 0210.12, 0210.19, 06.03, 06.04, 07.02,0703.90, 07.04, 07.05,07.06, 07.07, 07.08, 07.09, 07.10, 07.11, 07.12, 07.14, 14.01, 14.02, 14.03, 1404.10, 1404.20, 25.01, 25.02, 25.03, 25.04, 25.05, 25.06, 25.07, 25.08, 25.09, 25.11, 25.12, 2513.11, 2517.10, 2517.20, 2517.30, 25.18, 25.19, 25.20, 25.21, 25.22, 25.23, 25.24, 25.25, 25.26, 25.27, 25.28, 25.29, 25.30, 26.01, 26.02, 26.03, 26.04, 26.05, 26.06, 26.07, 26.08, 26.09, 26.10, 26.11, 26.13, 26.15, 2617.10, 26.18, 27.01, 27.02, 27.03, 27.04, 27.05, 27.06, 27.07, 27.08, 27.09, 27.10, 27.11, 27.12, 27.13, 27.14, 27.15, 28.01, 28.02, 28.03, 28.04, 2805.19, 2805.21, 2805.22, 2805.30, 2805.40, 28.06, 28.07, 28.09, 28.10, 28.11, 28.12, 28.13, 28.15, 28.16, 28.17, 28.18, 28.19, 28.20, 28.21, 28.22, 28.23, 28.24, 28.25, 28.26, 28.27, 28.28, 28.29, 28.30, 28.31, 28.32, 28.33, 28.34, 28.35, 28.36, 28.37, 28.38, 28.39, 28.40, 28.41, 28.42, 28.43, 28.44, 28.45, 28.46, 28.47,28.48, 28.49, 28.50, 28.51, 29.01, 29.02, 2903.11, 2903.12, 2903.15, 2903.16, 2903.16, 2903.19, 2903.21, 2904.22, 2903.23, 2903.29, 2903.30, 2903.51, 2903.59, 2903.61, 2903.69, 29.04, 2905.11, 2905.12, 2905.13, 2905.14, 2905.15, 2905.16, 2905.16, 2905.17, 2905.19, 2905.22, 2905.29, 2905.31, 2905.32, 2905.39, 2905.41, 2905.42, 2905.43, 2905.44, 2905.49, 2905.50, 29.06, 29.07, 29.08, 29.09, 29.10, 29.11, 29.12, 29.13, 29.14, 2915.11, 2915.12, 2915.13, 2915.21, 2915.22, 2915.23, 2915.29, 2915.31, 2915.32, 2915.33, 2915.34, 2915.35, 2915.39, 2915.40, 2915.50, 2915.60, 29.16, 29.17, 29.18, 29.19, 2920.10, 29.21, 29.22, 29.23, 29.24, 29.25, 29.26, 29.27, 29.29, 2930.10, 2930.20, 2930.30, 2930.40, 29.31, 29.32, 29.34, 29.37, 29.38, 29.40, 3102.10, 3102.80, 31.03, 3104.10, 3104.30, 3104.90, 3105.10, 3105.30, 3105.40, 44.04, 44.05, 44.06, 44.07, 44.08, 44.09, 44.10, 44.11, 44.12, 44.13, 44.14, 44.15, 44.16, 44.17, 44.18, 44.19, 44.20, 44.21, 47.01, 47.02, 47.03, 47.04, 47.05, 47.06, 47.07, 4802.10, 4802.20, 4802.30, 4802.40, 4802.51, 48.04, 48.05, 48.06, 48.07, 4808.20, 4808.30, 4808.90, 4809.20, 4809.90, 48.10, 4811.31, 4811.39, 4811.40, 4811.90, 48.12, 48.13, 48.14, 48.15, 48.16, 48.18, 48.19, 48.20, 4823.40, 4823.51, 4823.59, 4823.70, 4823.90, 49.01, 49.03, 49.08, 49.09, 49.10, 49.11, 84.02, 84.03, 84.04, 84.05, 84.06, 8407.21, 8407.29, 8407.31, 8407.32, 8407.33, 8407.34, 8407.90, 84.08, 84.09, 84.10, 84.11, 84.12, 84.13, 84.14, 84.15, 84.16, 84.17, 84.18, 94.19, 84.20, 84.21, 84.22, 84.23, 84.24, 84.25, 84.26, 84.27, 84.28, 84.29, 84.30, 84.31, 84.32, 84.33, 84.34, 84.35, 84.36, 84.37, 84.38, 84.39, 84.40, 84.41, 84.42, 84.43, 84.44, 84.45, 84.46, 84.47, 84.48, 84.49, 84.50, 84.51, 84.52, 84.53, 84.54, 84.55, 84.56, 84.57, 84.58, 84.59, 84.60, 84.61, 84.62, 84.63, 84.64, 84.65, 84.66, 84.67, 84.68, 84.69, 8470.21, 8470.29, 8470.30, 8470.40, 8470.50, 8470.90, 84.71, 84.72, 84.73, 84.74, 84.75, 84.76, 84.77, 84.78, 84.79, 84.80, 84.81, 84.82, 84.83, 84.84, 84.85, 92.01, 92.02, 92.03, 92.04, 92.05, 92.06, 92.07, 92.08, 9209.10, 9209.20, 9209.30, 9209.91, 9209.92, 9209.93, 9209.94, 9209.99 All goods 100%
LIST-2
1 51 Wool, Fine or Coarse Animal Hair, Horsehair yarn and woven fabrics 25%
2. 52 Cotton 25%
3 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn except those falling under sub-heading No. 5305.11, 5305.19, 5308.10 and 5311.00 25%
4 54 Man made filaments except those falling under sub-heading Nos. 5402.10, 5402.20, 5402.31, 5402.32, 5402.33, 5402.41, 540242, 5402.43, 5402.51, 5402.52, 5402.61, 5402.62, 5402.62, 5404.10 and 5404.90 25%
5 55 Man made staple fibres except those falling under sub-heading No 5501.20, 5501.30, 5503.20, 5503.30, 5505.10, 5506.20 and 5506.30 25%
6 56 Wadding, felt and non  wovens, special yarns, twine cordage, ropes and cables and articles thereof except those falling under sub-heading No 5607.90 and 5609.00 25%
7 58 Special woven fabrics, tufted textile fabrics, lace tapestries, trimmings, embroidery 25%
8 59 Impregnated coated covered or laminated textile fabrics, textile articles of a kind suitable for industrial use 25%
9 60 Knitted or crocheted fabrics 25%
10 63 Other made up textile articles, sets, worn clothing and worn textile articles 25%
LIST-3
1. 61 Articles of apparels and clothing accessories, knitted or crocheted 50%
2. 62 Articles of apparels and clothing accessories not knitted or crocheted 50%
LIST-4
0902.10, 0902.20, 0902.30, 0902.40, and 2101.20 All goods 50%
LIST-5
1. All goods other than 50%
a) goods mentioned in lists 1, 2 3 and 4
b) goods listed in the Annexure appended to this notification

ANNEXURE

Sr.No. Heading No/Sub-heading No Description of goods
(1) (2) (3)
LIST-1
0801.11, 0801.19, 12.03, 1513.11, 22.03, 22.04, 2.05, 22.06, 22.07, 22.08, 39.15, 39.16, 39.17, 39.18, 39.19, 39.20, 39.21, 39.22, 39.23, 39.24, 39.25, 39.26, 40.01, 40.03, 40.04, 40.05, 40.06, 40.07, 40.08, 40.12, 40.16, 40.17, 4601, 46.02, 48.03, 4808.10, 4809.10, 4811.10, 4811.21, 4811.29, 48.17, 48.21, 4823.60, 50.01, 50.02, 50.03, 50.04, 50.06, 50.07, 5305.11, 5305.19, 5308.10, 53.11, 5402.10, 5402.20, 5402.31, 5402.32, 5402.33, 5402.41, 5402.42, 5402.43, 5402.51, 5402.52, 5402.61, 5402.62, 54.04, 5501.20, 5501.30, 5503.20, 5503.30, 5505.10, 5506.20, 5506.30, 5607.90, 56.09, 57.01, 57.02, 57.03, 57.04, 57.05, 61.01, 61.02, 61.03, 61.04, 61.05, 61.06, 61.07, 61.08, 61.09, 61.10, 61.11, 61.12, 61.13, 61.14, 61.15, 61.16, 61.17, 62.01, 62.02, 62.03, 62.04, 62.05, 62.06, 62.07, 62.08, 62.09, 62.10, 62.11, 62.12, 62.13, 62.14, 62.15, 62.16, 62.17 All goods
LIST-2
1. 1.01, 1.02, 1.03 All goods
2. 01.04 Live sheep & lamb for breeding purposes
3. 01.04 Live sheep & lamb for other than breeding purpose
4. 01.04 Live goats
5. 01.05 Live fowls of the species Gallus domesticus, weighing not more than 185 g., other than grand parent stock
6. 01.05 Live turkeys, weighting not more than 185 g., other, other than grand parent stock.
7. 01.05 Live poultry, weighting not more than 185 g., other, other than grand parent stock.
8. 01.05 Live fowls of the species Gallus domesticus, weighting not more than 185 g g., but not more than 2,000 g., other than grant parent stock.
9. 01.05 Live fowls of the species Gallus domesticus, weighing more than 2,000 g other than grand parent stock
10. 01.05 Other live poultry, weighing 185 g., or more, other than grand parent stock.
11. 01.06, 2.01, 2.02, 0206.10, 0206.21 0206.22,0206.29, and 0208.00 All goods
12. 02.08 Other meat or edible meat offal, fresh, chilled or frozen of protected species
13. 2.09 All goods
14. 02.10 Meat of bovine animals, salted, in brine, dried or smoked.
15. 02.10 Other meat and edible meat offal, salted, in brine, dried or smoked, edible flours and meals of meat or meat offal, of protected species.
16. 3.01, 4.09, 4.10 All goods
17. 05.02 Pigs, hogs, boars’ bristles and hair and waste thereof, of protected species.
18. 05.02 Wastes of bristles and hair of pigs, hogs, boars
19. 05.02 Badger hair and other brush making hair
20. 05.02 Yak tail
21. 05.02 Waste of badger hair and other brush making hair
22. 05.04 Guts of cattle for natural food casings.
23. 05.04 Guts of sheep & goats for natural food casings
24. 05.04 Guts of other animals for natural food casings
25. 05.04 Guts, other than for natural food casings
26. 05.04 Bladers and stomachs of animals, other than fish.
27. 05.05 Feathers, skins, or other parts of protected birds, of a kind used for stuffing, down.
28. 05.05 Peacock tail and wing feather
29. 05.05 Feather, skins, or other parts of protected birds, other than for stuffing purpose.
30. 05.05 Powder and waste of feathers and parts of feathers, of protected birds.
31. 05.05 Skins and other parts of birds, protected species.
32. 05.06 Bones, including horn-cores, crushed, treated with acid, of protected species.
33. 05.06 Bones, grist, treated with acid, of protected species
34. 05.06 Ossein, treated with acid, of protected species
35. 05.06 Bones, horn-cores and parts thereof, not crushed, of protected species.
36. 05.06 Bone meal, of protected species.
37. 05.06 De-gelatinized bones and horn -cores; powder and waste of bones and horn-cores, of protected species.
38. 05.07 Ivory unworked or simply prepared
39. 05.07 Powder and waste of ivory
40. 05.07 Hoof meal, of protected species
41. 05.07 Horn meal, of protected species
42. 05.07 Hooves, claws, nails & beaks, of protected species
43. 05.07 Antlers, of protected species
44. 05.07 Buffalo horns, of protected species
45. 05.07 Tortoise-shell, unworked or simply prepared, of protected species
46. 05.07 Claws and waste of tortoise shell, of protected species
47. 05.07 Other parts of animals or birds, including hair and waste of protected species
48. 05.08 Coral unworked or simply prepared but not otherwise worked of protected species
49. 05.08 Chanks, of protected species
50. 05.08 Cowries, of protected species
51. 05.08 Cuttlefish fish bones, of protected species
52. 05.08 Shells of molluses, crustaceans echinoderms of protected species.
53. 05.08 Others corals and similar materials, including powder and waste thereof, of protected species.
54. 05.09 Natural sponges of animal origin, of protected species
55. 05.10 Bezoar cow (golochan), of protected species
56. 05.10 Ox gallstone, of protected species
57. 05.10 Placenta, frozen, of protected species.
58 05.10 Other animal products used in the preparation of pharmaceuticals products, of protected species.
59. 05.11 Bovine semen
60. 05.11 Fish maws edible
61. 05.11 Shark fins, edible
62. 05.11 Fish nail
63. 05.11 Of Wild life as specified in Wild Life Protection Act, 1972
64. 05.11 Fish waste, not elsewhere specified.
65. 05.11 Silkworm pupae, other than artemia cysts in dry and inactivated state in air tight tins or in polythene vacuum packs.
66. 05.11 Senews and tendons
67. 05.11 Other animal products not elsewhere specified or included, unfit for human consumption
68. 6.01, 6.02, 7.01 All goods
69. 07.03 Onions, fresh or chilled
70. 07.03 Garlic, fresh or chilled
71. 07.13 Australian lupin seeds
72. 07.13 Other dried leguminous vegetables (toxic pulses such as Blache Fleur or Vicia Sativa), shelled
73. 9.08 All goods
74. 09.09 Aniseed, for sowing and planting
75. 09.09 Badiyan seed, for sowing and planting
76. 09.09 Corriander seed, for sowing and planting
77. 09.09 Cumin black
78. 09.09 Cumin, other than black of sowing and planting
79. 09.09 Seeds of caraway, for sowing and planting
80. 09.09 Fennel seed, for sowing and planting
81. 09.09 Juniper seed, for sowing and planting
82. 09.10 Ginger fresh
83. 09.10 Turmeric, fresh
84. 09.10 Celery seed
85. 09.10 Fenugreek seed
86. 09.10 Dill seed
87. 09.10 Ajwan seed
88. 09.10 Cassia torea seed
89. 09.10 Poppy powder
90. 10.01 Durum wheat, seed quality
91. 10.01 Wheat seed
92. 10.01 Messin seed quality
93. 10.02 Rye, seed quality
94. 10.03 Barley, seed quality
95. 10.04 Oats, seed quality
96. 10.05 Maize seed
97. 10.05 Maize, other, feed grade for poultry and animals.
98. 10.06 Rice in the husk, seed quality
99. 10.07 Grains sorgum, seed, seed quality
100. 10.08 Buckwheat, seed quality
101. 10.08 Jawar, seed quality
102. 10.08 Bajra, seed quality
103. 10.08 Ragi, seed quality
104. 10.08 Canary seed
105. 10.08 Other cereals, seed quality
106. 12.01 Soya beans, whether or not broken, seed quality
107. 12.02 Ground nuts, not roasted or otherwise cooked, in shell, H.P.S. seed quality
108 12.02 Ground nuts, not roasted or otherwise cooked, in shell, not elsewhere specified, seed quality
109. 12.04 Linseed, whether or not broken, seed quality
110. 12.05 Rape or Colza seeds, whether or not broken, seed quality
111 12.06 Sunflower seeds whether or not broken, seed quality
112. 12.07 Oil palm seed, seed quality
113. 12.06 Nut and kernels of other palm, seed quality
114. 12.07 Poppy seeds
115. 12.06 Cotton seeds, seed quality
116. 12.07 Castrol oil seeds, seed quality
117. 12.07 Sesamum seeds, seed quality
118. 12.07 Mustard seeds, seed quality
119. 12.07 Safflower seeds, seed quality
120. 12.09 Beet seeds of a kind used for sowing
121. 12.09 Seeds of forage plants, other than beet seed
122. 12.09 Seeds of herbaceous plants cultivated principally for their flowers.
123. 12.09 Cabbage seeds
124. 12.09 Cauliflower seeds
125. 12.09 Onion seeds
126. 12.09 Pea seeds
127. 12.09 Radish seeds
128. 12.09 Pomegranate seeds (Anar Dana)
129. 12.09 Tomato seeds
130. 12.09 Tamarind seeds
131. 12.09 Vegetable seeds for sowing not elsewhere specified
132. 12.09 Fruit seeds for sowing
133. 12.09 Other seeds etc. for sowing not elsewhere specified
134. 12.11 Poppy, flowers & unripe heads of dried poppy
135. 12.11 Psyllium husk
136. 12.11 Psyllium seed
137. 12.11 Ayurvedic and Unani herbs, not elsewhere specified
138. 12.11 Poppy husk
139. 12.11 Vinea rosea
140. 12.11 Mint, including leaves
141. 12.11 Jojoba Seed
142. 12.12 Locust beans, including locust beans seeds, seed quality
143. 12.12 Sugar cane
144. 12.12 Sugar beet
144. 12.12  Sugar beet
145. 13.01 Other balsam and oleoresins, crude drugs
146. 13.02 Opium
147. 14.04 Other crude vegetable materials, inedible, not elsewhere specified, crude drugs.
148. 15.01 Lard; other pig fat and poultry fat rendered, whether or not pressed or solvent extracted
149. 15.02 Mutton tallow
150. 15.02 Other fats of bovine animals, sheep or goats, unrendered
151. 15.02 Rendered or solvent extracted fats of bovine animals; sheep or goats
152. 15.03 Lard stearin, lared oil, oloeo stearin, oleo-oil and tallow oil, not emulsified or mixed or-otherwise prepared
153. 15.04 Fish liver oils and their fractions, commercial quality, other than cod or squid liver oils, or mixtures thereof, containing elcospentaenoic Acid and Decosahexacnoic Acid
154. 15.04 Fish body oil, other than that containing Eicopentaenoic Acid and Decosahexaenoic Acid.
155. 15.04 Spern oil
156. 15.04 Other fats and oils and their fractions, of fish other than those containing Elecospentaenoic Acid and Decosahexaenoic Acid.
157. 15.16 Animal fats & oils and their fractions
158. 15.17 Margarine, excluding liquid margarine, of animal origin
159. 15.17 Imitation lard and other prepared edible fats; not elsewhere specified, of animal origin
160. 15.18 Animals oils and fats
161. 15.22 All goods
162. 16.02 Preparations based on bovine animals
163. 23.01 Meat meals and pellets (including tankage), unfit for human consumption
164. 23.01 Other flours, meals and pellets of meat or meat offal (including greaves).
165. 23.01 Fish meal unfit for human consumption
166. 23.01 Other flours, meals and pellets, of crustaceans, olluses, or other aquatic invertebrates
167. 23.08 Acorns and horse chestnuts
168. 25.13 Other pumice stone
169. 25.13 Emery, crude or in irregular pieces
170. 25.13 Natural corundum, crude or in irregular prices
171. 25.13 Natural garnet crude or in irregular pieces
172. 25.13 Emery powder
173. 25.13 Corundum powder
174. 25.13 Powder of other natural abrasives, grains, etc.
175. 25.13 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular shape.
176. 25.15 Marble and travertine, crude or roughly trimmed.
177. 25.15 Marble cut or dressed
178. 25.15 Other marble & travertine, cut or dressed, into blocks or slabs of a rectangular shape
179. 25.15 Alabaster
180. 25.15 Ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, whether or not roughly trimmed or merely cut, into blocks or slabs of rectangular shape
181. 25.16, 2517.41, 2612.10, 2612.20 All goods
182. 26.14 Rutile
183. 26.16 Silver ores and concentrates
184. 26.16 Other ores and concentrates of precious meals (gold ores and concentrates)
185. 26.17 Other Ores and concentrates (crude drugs)
186. 26.19 Converted slag of blast furnace
187. 26.19 Dross, scaling and other waste from the manufacture of iron or steel.
188. 26.20 Ash and residues containing mainly zinc.
189. 26.20 Other ash and residues containing mainly other zinc compounds.
190. 26.20 Lead slag
191. 26.20 Lead residues
192. 26.20 Lead dross
193. 26.20 Other ash and residues containing mainly lead
194. 26.20 Brass dross
195. 26.20 Other ash and residues, containing mainly copper
196. 26.20 Aluminum dross
197. 26.20 Other ash and residues, containing mainly aluminum
198. 26.20 Ash and residues containing containing mainly vanadium
199. 26.20 Other ash and residues containing metals or metallic compounds.
200 26.21 All goods
201. 28.05 Sodium metal
202. 28.43 Colloidal precious metals
203. 28.43 Colloidal precious metals.
204. 28.43 Other silver compounds
205. 28.43 Gold compounds
206. 28.43 Other compounds of precious metals; amalgams of precious metals, other than Sodium Aurous Thiosulphate and noble metal solutions of platinum, rhodium and palladium.
207. 28.44 Uranium enriched in U235 and its compounds; Alloys, dispersions, ceramic products and mixtures containing natural uranium or natural uranium compounds.
208. 28.44 Uranium depleted in U-235 & thorium & their alloys thereof, not elsewhere specified.
209. 28.44 Compounds, inorganic or organic, of thorium or of Uranium depleted in U235
210. 28.44 Waste & scrap of uranium depleted in U235 and of thorium
211. 28.44 Radioactive elements and isotopes and compounds other than those of subheading No. 2844.10, 2844.20 or 2844.30; alloys, dispersions, ceramic products and mixtures containing these elements, isotopes, or compounds; radioactive residues.
212. 28.44 Spent fuel elements of nuclear reactors
213. 28.44 Natural uranium and its compounds, alloys, dispersions ceramic products and mixtures containing natural uranium or natural uranium products
214. 28.45 Heavy water (deuterium oxide)
215. 25.45 Other isotopes, other than those of heading No. 28.44; compounds inorganic or organic, of such isotopes.
216. 28.46 Cerium compounds
217. 28.46 Other compounds, inorganic or organic, of rare earth metals, of Yttrium. Or a Scandium or of mixture of these metals.
218. 29.03 1,1,1-trichloroethane (methyl chloroform)
219. 29.03 Carbon tetrachloride; tetra chloromethane
220. 29.03 1,1,2-Trichloro 1,2,2-trifluoro ethane”s
221. 29.03 Other perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens.
222. 29.03 Trichloro-fluro-methane
223. 29.03 Dichloro-difluro-methane
224. 29.03 Dichloro- tetrafluoroethanes and chloro pentafluoroethane
225. 29.03 Other derivatives per halogenated only with fluorine and chlorine
226. 29.03 Bromo-chloro-difluoro-methane, bromo- trifluoromethate and dibromo-tetrafluoro ethanes
227. 29.03 Other halogenated derivatives of acyclic hydrocarbon containing two or more different halogens (ozone depleting substances)
228. 29.03 DDT-Technical 75 Wdp
229. 2915.24 Acetic anyhydride
230. 29.20 Tris (2,3 di-Bromopropyl) phosphate and crocidolite
231. 29.30 Allyl Isothiocyanate
232. 29.33 1-Amino-4 Methyl Piperazinc
233. 29.36 Vitamin B1 and its salts
234 29.36 Vitamin B2 and its salts
235. 29.36 Vitamin B12
236. 29.36 Nicotinic acid and nicotinamide
237. 29.39 Papaverine, their salts and derivatives
238. 29.39 Noscapine (narcotine) and their derivatives
239. 29.39 Morphine
240. 29.39 Other alkaloids of opium and their derivatives and salts thereof
241. 29.39 Ephedrine and its salts
242. 29.39 Pseudoephedrine (INN) and its salts
243. 29.41 Penicillin & its salts
244. 29.41 Ampicilline & its salts
245. 29.41 Amoxycilline & its salts
246. 29.41 Cloxacilline & its salts
247. 29.41 6-APA and other pencillines and their dervatives
248. 29.41 Streptomycin
249. 29.41 Tetracycline, Oxytetracycline and their salts
250. 29.41 Rifampicin, 3 formyl Rifa S. V., Rifa S/Rifa S sodium, and 1-amino-4-methyl piperazine
251. 30.03 Medicaments containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or teir derivatives, not put measured doses or in forms or packaging for retail sale.
252. 30.04 Streptomycin & its salts in capsules, injections etc.
253. 30.04 Penicillin in capsules, injections etc.
254. 30.04 Ampicilline in capsules, injections etc.
255. 30.04 Amoxycyllin in capsules, injections etc.
256. 30.04 Cloxacillin in capsules, injections etc.
257. 30.04 Ampicilline and Cloaxicilline (Amolox) in capsules injections etc.
258. 30.04 Other anibiotics with pencilline acid structure or of streptomycinor their derivatives, not elsewhere specified, in capsules injections etc.
259. 30.04 Tetracycline and their salts
260. 30.04 Other formulations containing tetracycline in capsules, injections, etc.
261. 30.04 Chloramphenicol and streptomycin -formulation thereof, in capsules etc.
262. 30.04 Rifampicin – formulations, in capsules etc.
263. 30.04 Vitamin B1 and B2 and their salts
264. 30.05 Adhesive gauze bandage
265. 30.05 Adhesive tape (medical)
266.3 30.05 Plaster of paris (surgical)
267. 30.05 Other bandages
268. 30.05 Cotton wool medicated
269. 30.05 Poultice of kaolin
270. 30.05 Medicated lint
271. 30.05 Bandages without adhesive layer
272. 30.05 Other wadding, gauze, bandages and similar articles, other than burn therapy dressing soaked in protective gel, micro pores surgical tapes, and corn and callous removers.
273. 30.06 First aid boxes and kits
274. 3101 Guano
275. 3101 Other natural animal and vegetable fertilizers
276. 31.02 Ammonium sulpho nitrate
277. 31.02 Other salts and mixtures of ammonium sulphate and ammonium nitrate.
278. 31.02 Double salts and mixtures of calcium nitrate and magnesium nitrate
279. 31.02 Ammonium nitrate, whether or not in aqueous solution.
280. 31.02 Calcium cynamide
281. 31.02 Mixtures of ammonium nitrate with calcium carbonate or other inorganic non fertilizing substances
282. 31.02 Sodium nitrate
283. 31.04 Potassium chloride pure
284. 34.04 Poly chlorinated or poly brominates biphenyls or polychlorinated terphenyls.
285. 35.07 Microboil rennet
286. 35.07 Other rennets and concentrates thereof
287. 36.01 Blasting powder
288. 36.01 Gun powder
289. 36.01 Propellent powders, not elsewhere specified
290. 36.02 Industrial explosives permitted types
291. 36.02 Other prepared explosives
292. 36.03 Detonating fuses
293. 36.03 Safety fuses
294. 36.03 Other mining blasting safety fuses
295. 36.03 Detonators containing and explosives electrically ignited non-ordnance
296. 36.03 Detonators, plain non-ordnance
297. 36.03 Percussion & detonating caps non-ordnance
298. 36.03 Igniters, non-ordnance
299. 36.04 Fireworks
300. 36.04 Ship signals very flare
301. 36.04 Sparklers
302. 36.04 Other signaling flares, rain rockets, fog signals and other pyrotechnic articles.
303. 36.05 Safety matches
304. 36.06 Combustible preparation
305. 36.06 Other ferro-cerium and other pyrophoric alloys
306. 37.06 Cinematograph feature films and video films.
307. 37.06 Other films of a width of 35 mm or more, other than certified children”s films, teaching aids and audio visual news.
308. 37.06 Documentary films
309. 37.06 Advertisement films
310. 37.06 Children films, other than those so certified.
311. 37.06 Other cinematographic film, exposed and developed.
312. 38.08 Aldrin
313. 38.08 Aluminum phosphide
314. 38.08 Calcium cyanide
315. 38.08 Chlordane
316. 38.08 Chlorobenzilate
317. 38.08 Dimethyl dichloro viny1-phosphide
318. 38.08 Diaginal
319. 38.08 Heptachlor
320. 38.08 Lindane
321. 38.08 Methyl bromide
322. 38.08 Parathion methyl
323. 38.08 Dimethoate technical
324. 38.08 Melathion
325. 38.08 Endosulphan technical
326. 38.08 Quinalphos
327. 38.08 Isoproturon
328. 38.08 Fenthion
329. 38.08 Cipermethrin technical
330. 38.08 Allethrin
331. 38.08 Synthetic pyrethrum
332. 38.08 Other insecticides
333. 38.08 Maneb
334. 38.08 Sodium Pentachlorophenate
335. 38.08 Tetramethyl thirum disulphide
336. 38.08 Zineb
337. 38.08 Other fungicides
338. 38.08 Chloromethyl phenoxy acetic acid
339. 38.08 2-4 dichloro phenoxy acetic acid & its esters
340. 38.08 Gibberellic acid
341. 38.08 Other weedicides & weed killing agents
342. 38.08 Disinfectants
343. 38.08 Repellant for insects in the form of tablets, cake, coils, etc.
344. 38.08 Other rodenticides and similar products, put up for retail sale or as preparation or articles.
345. 38.24 Containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine, ozone depleting substances
346. 38.24 Other mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens, ozone depleting substances.
347. 38.24 Other chemical products and preparations of the chemical or allied industries, not elsewhere specified., ozone depleting substances.
348. 39.15 Waste and scrap of phenoplast
349. 39.15 Waste and scrap of aminoplast
350. 39.15 Waste and scrap of alkyds and polyesters in other form, other than polyethylene, terfephthalate bottle waste and scrap
351. 39.15 Waste & scrap of polymides
352. 39.15 Waste & scrap of polyurethanes
353. 39.15 Waste & scrap of epoxide resins
354. 39.15 Waste & scrap of polypropylene
355. 39.15 Vinyl chloride & acetate copolymers waste & scrap
356. 39.15 Waste and scrape of acrylicpolymers, methacrylic copolymers in other forms
357. 39.15 Waste and scrap of regenerated cellulose
358. 39.15 Cellulose plastic waste, non plasticized
359. 39.15 Cellulose plastic waste, plasticized
360. 39.15 Cellulose plastic film scrap non-plasticized
361. 39.15 Cellulose plastic waste (cellulose acetate film scrap) plasticized
362. 39.15 Waste and scrap of polyvinyl acetate
363. 39.15 Waste and scrap of other polymerization and copolymerization products in other forms
364. 39.15 Waste parings and scrap, polymers of ethylene
365. 39.15 Waste parings and scrap, polymers of styrene
366. 39.15 Waste parings and scrap, polymers of vinyl chloride
367. 43.02 Tiger-cat skins
368. 40.04 Used rubber tyres without cut in bead wire, and other used rubber tyres (other than those with one cut or cut in two pieces).
369. 43.03. Articles of apparels and clothing accessories of furskin, of protected species.
370. 43.03 Other articles of furskin of protected species
371. 48.01 Glazed newsprint
372. 48.01 Other newsprint
373. 48.02 Bank bond & cheque paper, in rolls and sheets, weighing 40 g./Sq.m. or more but not more than 150 g./Sq.m.
374. 48.02 Currency note paper in rolls and sheets, weighing 40 g./Sq.m. or more but not more than 150 g./Sq.m.
375. 48.02 Other paper and paper board, in rolls and sheets, weighing 40 g./Sq.m. or more but not more than 150 g./Sq.m. for security printing, currency paper, stamp paper and other special types of paper
376. 48.02 Bank bond & cheque paper, in rolls and sheets, weighing more than 150 g./Sq.m.
377. 48.02 Other paper, in roll and sheets, weighing more than 150g./ sqm., for security printing, currency paper, stamp paper and other special types of paper.
378. 48.02 Printing paper and writing paper, not elsewhere specified. Of which more than 10% by weight of the total fibre consists of fibres obtained by a mechanical process, for security printing, currency and stamp paper and other special types of paper.
379. 49.07 All goods
380. 55.05 Waste of synthetic fibres (acrylic fibres, tow and top).
381. 56.05 Yarn, combined with metal in the form of thread, strip or powder of covered with metal (Real zari thread: gold and silver thread combined with textile thread).
382. 63.10 Cotton rags, new or used, sorted, other than in a completely mutilated form
383. 63.10 Woolen rags, sorted
384. 63.10 Gunny cuttings, sorted
385. 63.10 Others rags sorted
386. 63.10 Cotton rags, new or used, not sorted.
387. 63.10 Woolen rags, not sorted, other than in a completely mutilated form.
388. 63.10 Other used or new rags, scrap, twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials, not sorted, other than in a completely mutilated form.
389. 71.06 Silver powder
390. 71.06 Silver unworked
391. 71.06 Silver sheets plates, strips tubes & pipes
392. 71.06 Silver semi manufactured, other
393. 71.08 Gold powder
394. 71.08 Gold, other unwrought forms
395. 17.08 Gold, other semi-manufactured forms
396. 71.08 Gold monetary
397. 71.09 Base metals or silver, clad with gold, not further worked than semi-manufactured.
398. 71.11 Base metals or silver, clad with gold, not further worked than semi manufactured
399. 71.12 Waste and scrap of gold, including metal clad with gold but excluding sweepings containing other precious metals
400. 71.12 Waste and scrap of silver, including metal clad with silver.
401. 71.13 Silver filigree work
402. 71.13 Silver jewellery unset
403. 71.13 Silver jewellery set with gems
404. 71.13 Parts of silver jewellery
405. 71.13 Jewellery of gold unset
406. 71.13 Jewellery of gold set with pearls
407. 71.13 Jewellery of gold set with diamond
408. 71.13 Jewellery of gold set with precious and semi precious stones
409. 71.13 Gold findings
410. 71.14 Manufactures of silver
411. 71.14 Parts of manufactures of silver
412. 71.14 Manufactures of gold
413. 71.14 Parts, of manufactures of silver or gold.
414. 71.14 Spinnerettes made mainly of gold
415. 71.15 Silver or gold coins, not being legal tender.
416. 71.18 Other coins
417. 71.04 Empty or discharged cartridges (waste and scrap), of stainless steel
418. 72.04 Empty or discharged cartridges of all bores and sizes of alloy steel with a Public Notice issued in this behalf.
419. 72.04 Empty or discharged cartridges (waste and scrap) of high seed steel.
420. 74.04 Waste and scrap of copper, other than specified product.
421. 74.04 Waste and scrap of copper alloys, other than specified products
422. 75.03 Nickel waste and scrap, other than specified products.
423. 76.02 Aluminium waste and scrap, other than specified products.
424. 78.02 Lead waste and scrap, other than specified products
425. 79.02 Zinc waste and scrap, other than specified products
426. 80.02 Tin waste and scrap, other specified products
427. 81.01 Waste and scrap of tungsten and alloys
428. 81.02 Waste & scrap of molybdenum & molybdenum alloys
429. 81.03 Tantalum wast & scrap, including powder
430. 81.04 Waste and scrap of magnesium, other than specified products
431. 81.05 Waste & scrap of cobalt and cobalt alloys (including cobalt powder)
432. 81.06 Waste and scrap of bismuth and bismuth alloys, including bismuth powder
433. 81.07 Waste and scrap of cadmium and its alloys including powder
434. 81.08 Waste and scrap of titanium and its alloys including powder
435. 81.09 Waste & scrap of zirconium, including powder
436. 81.10 Waste and scrap of antimony and its alloys including powder
437. 81.12 Waste and scrap of mangancese manganese base alloys
438. 81.12 Waste & scrap of beryllium & beryllium alloys
439. 81.12 Waste & scrap of chromium & chromium base alloys
440. 81.12 Germanium waste and scrap
441. 81.12 Vanadium waste and scrap
442. 81.12 Waste & scrap of Hafnium, Indium, Niobium, Rhenium, Thallium & other base metal & alloys not elsewhere specified.Including powders.
443. 81.13 Waste & scrap of cremates
444. 84.01 Nuclear Reactor
445. 84.01 Machinery and apparatus for isotopic separation and parts thereof
446. 84.01 Fuel elements non irradiated
447. 84.01 Parts of nuclear reactors
448. 84.07 Aircraft engines, second hand or reconditioned units.
449. 85.24 Magnetic tapes, of a width not exceeding 4 mm., other than computer software, audio cassettes or video tapes or discs of educational nature, learning aids, audio visual news or views, and certified children’s video film.
450. 85.24 Magnetic tapes, of a width exceeding 4 mm. but not exceeding 6.5 mm., other than computer software, audio cassettes or video tapes or discs of educational nature, learning aids, audio visual news or views, and certified children’s video film.
451. 85.24 Magnetic tapes, of a width exceeding 6.5 mm., other than computer software, audio cassettes or video tapes or discs of educational nature, learning aids, audio visual news or views, and certified children’s video film.
452. 85.24 Recorded video cassettes, other than audio visual news or views.
453. 85.24 Other recorded media for sound or similar phenomenon, other than media incorporating audio visual news or views
454. 85.25 Two way radio communication equipment, other than walkie-talkie sets, cordless telephones, car telephones and transportable telephones
455. 85.25 Satellite communication equipment. Other than VSAT terminals
456. 85.25 Radio broadcast transmitter
457. 85.25 TV broadcast transmitter
458. 85.25 Other transmission apparatus
459. 85.25 Marine radio communication equipment
460. 85.25 Other radio communication equipment including VHF, UHF and microwave communication equipment.
461. 85.25 Other transmission apparatus incorporating reception apparatus
462. 85.26 Radar apparatus
463. 85.26 Direction measuring equipment
464. 85.26 Direction finding equipment
465. 85.26 Non directional beacon
466. 85.26 VHF omni range equipment
467. 85.26 Other radio navigational aid apparatus
468. 85.26 Radio remote control apparatus
469. 85.29 Aerial/antennae for communication jamming equipment.
470. 85.29 Dish antennae for communication jamming equipment.
471. 85.29 Other aerials and aerial reflectors for communication jamming equipment.
472. 85.29 Other parts suitable for use solely or principally with the apparatus of heading Nos. 85.25 to 85.28 for communication equipment.
473. 85.43 Radio Frequency power amplifiers and noise generators for communication jamming equipment
474. 85.48 Specified waste and scrap of primary cells, primary batteries, and electric accumulators; spent primary cells, spent primary batteries, and spent electric accumulators.
475. 87.10 Tanks and other armoured fighting-vehicles, motorized whether or not fitted with weapons and part thereof
476. 88.01 Gliders and hang gliders, other than sports goods or equipment
477. 88.01 Ballcons other than sport goods and equipment.
478. 88.01 Other dirigibles and other non powered aircraft, other than sports goods or equipment.
479. 88.02 Helicopters, of an unladen weight not exceeding 2,000 kg.
480. 88.02 Helicopters, of an unladen weight exceeding 2,000 kg.
481. 88.02 Aeroplanes and other aircraft, of an unladen weight not exceeding.
2,000 kg.
482. 88.02 Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. But not exceeding 15,000 kg.
483. 8802.40,8802.60 Ali goods
484. 88.03 Propellers and rotors and parts thereof, reconditioned or second hand as aircraft spares.
485. 88.03 Undercarriages of goods of heading Nos. 88.01 or 88.02 and parts thereof, reconditioned or second hand parts as aircraft spares.
486. 88.03 Other parts of aeroplanes or helicopters, reconditioned or second hand parts as aircraft spares.
487. 88.03 Other parts of goods of heading No. 88.01 or 88.02, reconditioned or second hand parts as aircraft spares
488. 89.06 Warships of all kinds
489. 90.04 Passive night vision goggles
490. 90.13 Telescopic sights for fitting to arms
491. 91.11 Watch cases of silver or gold or of metal clad with silver or gold.
492. 91.11 Watch cases of base metal, gold or silver plated.
493. 93.01, 93.02 All goods
494. 93.03 Muzzle loading fire arms
495 93.03 Other sporting hunting or target shooting shotguns, including combination shotgun rifles
496. 93.03 Other sporting hunting or target shooting rifles
497. 93.03 Other firearms and similar devices which operate by the firing of an explosive charge
498. 93.04 Other arms such as spring, air or gas guns or pistols, truncheons, excluding those of heading No. 93.07
499. 93.05 Parts & accessories of revolvers or pistols
500. 93.05 Shotgun barrels
501. 93.05 Other parts and accessories of shotgun
502. 93.05 Other parts & accessories of other articles f heading No. 93.01- 93.04
503. 93.06 Cartridges for rivering or similar tolls or for captive-bolt humane killers and parts thereof
504. 93.06 Airgun cartridges
505. 93.06 Other airgun pellets
506. 93.06 Other cartridges and parts thereof
507. 93.06 Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof
508. 93.07 All goods
509. 96.01 Worked ivory and articles of ivory
510. 96.01 Worked tortoise-shell and articles thereof
511. 93.01 Worked mother of pearl and articles thereof
512. 96.01 Worked bone and articles thereof
513. 96.01 Worked horn, coral and other animal carving material & articles.
514. 96.02 Other articles of unhardened gelatin of animal origin.
515. 96.16 Scent sprays and similar toilet sprays, and mounts and heads therefore, ozone depleting substances.
516. 97.05 Stuffed animals & birds, taxidermy.
517. 97.05 Other collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest.
518. 98.04 Drugs & Medicines, intended for personal use, imported by post or air.
519. 98.04 Other dutiable articles, intended for personal use, imported by post or air.
520. 98.05 Articles of stores on board a vessel or vessel or aircraft on which duty is leviable under the Customs Act. 1962.
521. 98.05 Works of art ( i ) statatiray and pictures to be put up for public benefit in the public place ( ii ) Memorials of a public character intended to be put up in a public place.
522. 99.06, 99.07, 99.08, 99.10, 99.11, 99.12. All Goods
523. 99 Ivory manufactures as artware

(T.R RUSTAGI)

JOINT SECRETARY TO THE GOVERENMENT OF INDIA

F No. 334/ 1/ 2000 – TRU

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

One Comment

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
December 2024
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
3031