This notification fixes the rates of Special Additional Duty

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This notification fixes the rates of Special Additional Duty.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

1^st March, 2000

Notification No. 18/2000-Customs

In exercise of the powers conferred by sub-section (1) of section 3 A of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), the Central Government, having regard to the maximum sales tax, local tax or any other charges for the time being leviable in the like goods on their sale of purchase in India, hereby specifies the rates of special additional duty as indicated in column (4) of the Table below in respect of goods, when imported into India, specified in corresponding entry in column (3) Customs Tariff Act as are specified in the corresponding entry in column (2) of the said Table:

Provided that in respect of the goods specified against S. Nos. 24, 25, 26 , 31 and 32 of the said Table, “Nil” rate shall be subject to the conditions, if any, subject to which the goods are exempt either partially or wholly from the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act.

Table

Sr. No.	Chapter or heading No. or sub-heading No.	Description of goods	Standard rate
(1)	(2)	(3)	(4)
1.	1	Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock	Nil
2.	6, 7, 8 or 12	Planting materials, namely, oil seeds, seeds of vegetables, flowers and ornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds or plants of fruits and seeds of pulses	Nil
3.	15	Vegetable oil of edible grade imported for manufacturing as under:- 1. Vegetable oil (other than coconut oil and palm oil and its fractions) of ediable grade with free fatty acid content of at least 0.5% imported for the manufacture of vegetable oil commonly known as “Vanaspati” or for refining; or 2. Crude palm oil and its fractions, of ediable grade with free fatty acid content of at least 2% imported for the manufacture of hydrogenated vegetable oil commonly known as “Vanaspati”	Nil
4.	2309.90	Prawn feed	Nil
5.	25.03	Crude or unrefined sulphur	Nil
6.	27.09, 27.10, 27.11, 27.12, 27.13, 27.14 or 27.15	All goods	Nil
7.	28	Phosphoric acid for the manufacture of fertilizers	Nil
8.	29 or 38	Gibberellic acid	Nil
9.	31	Kyanite salts, in a form indicative of their use for manurial purpose.	Nil
10.	31	Mariate of potash for use as manure or for the production of complex fertilizers	Nil
11.	31	Ammonium phospha. Or ammonia nitro-phosphate for use as manure or for the production of complex fertilizers	Nil
12.	31	Composite fertilizers	Nil
13.	31	Potassium Nitrate, in a form indicative of its use for manurial purpose	Nil
14.	3102.10	Urea for use as manure	Nil
15.	3104.30	Potassium sulphate containing not more than 52% by weight of K₂O	Nil
16.	3105.30	Diammonium phosphate for use as manure for the production of complex fertilizers	Nil
17.	32 or 71	Silver Powder suspension	Nil
18.	39	Silicone resin and silicone rubber	Nil
19.	39.20	Subbed Polyster base for the manufacture of medical or industrial X-ray films and graphic art film	Nil
20.	4801.00	Newsprint	Nil
21.	48.10	Lightweight coated paper weighing upto 70 g/m² imported by actual users for printing of magazines	Nil
22.	10.01, 2301.20, 25.10, 2814.10, 2814.20, 3102.21, 3105.20, 3105.51, 3105.59, 3105.60, 3105.90, 44.04, 44.02, 44.03 or 52.01	All goods	Nil
23.	5302.10	Raw jute	Nil
24.	71	Gold and silver imported in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 117/94-Customs, dated the 27^th April, 1994	Nil
25.	71	Gold and silver including ornaments (but excluding ornaments studded with stones or pearls), imported into India or taken delivery by an eligible passenger in terms of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), Nos. 171/49-Customs, dated 30^th September, 1994 and 172/94-Customs, dated the 30^th September, 1994	Nil
26.	71	Gold and silver imported in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 80/97-Customs, dated the 21^st October, 1997	Nil
27.	84 or any other Chapter	All goods specified against S. No. 204 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 16/2000-Customs, dated the 1^st March, 2000, subject to the conditions, if any, specified in the annexure to that notification in relation to such goods	Nil
28.	84 or 85	All goods specified against S. Nos. 212 to 218 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 16/2000-Customs, dated the 1^st March, 2000, subject to the conditions, if any, specified in the annexure to that notification in relation to such goods	Nil
29.	98.01	All goods specified against S. No. 337 in items (i), (ii) and (iv) in corresponding entries in column (3) of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 16/2000-Customs, dated the 1^st March, 2000, subject to the conditions, if any, specified in the annexure to that notification in relation to such goods.	Nil
30	98.03	All goods which in terms of the Baggage Rules, 1998, are – 1. passed free of duty; or 2. exempt from the whole of the duty of customs leviable thereon which is specified in the First Schedule	Nil
31	Any Chapter	All goods which are exempt from- 1. the whole of the duty of customs leviable thereon under the First Schedule’and 2. the whole of the additional duty of customs leviable thereon under sub-section (1) of section 3 of the Customs Tariff Act.	Nil
32	Any Chapter	All goods 1. in the case of which “Free” rates of duty of customs are specified in column (4) or column (5), as the case may be, fo the First Schedule, and 2. which are exempt from the shole of the additional duty of customs leviable thereon under sub-section (1) of section 3 of the Customs Tariff Act or on which no amount of said additional duty of customs is payable for any reason.	Nil
33	Any Chapter	All goods imported in terms of any of the following notifications of the Government of Inida in the Ministry of Finance ( Department of Revenue), subject ot the conditions, if any, specified in the said norification in relation to such goods: 79/95-customs, dated the 31^st March, 1995 80/95-Customs, dated the 31^st March,1995 104/95-Custom, dated the 30^th May,1995 110/95-Custom, dated the 5^th June, 1995 111/95-Customs, dated the 5^th June, 1995 148/95-Customs, dated the 19^th September, 1995 149/95-Customs, dated the 19^th September, 1995 28/97-Customs, dated the 1^st April, 1997 29/97-Customs, dated the 1^st April, 1997 31/97-Customs, dated the 1^st April, 1997	Nil
34	Any Chapter	All goods imported in terms of Notification of the Government of India in the Ministry of Finance ( Department of Revenue ), No. 34/97-Customs, dated the 7^th April, 1997	Nil
35	Any Chapter	Artificial plasma	Nil
36	Any Chapter	All goods, other than those specified against S. Nos. 1 to 35 above	4% ad Valorem