This notification fixes the rates of Special Additional Duty.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
1st 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 27th 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 30th September, 1994 and 172/94-Customs, dated the 30th 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 21st 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 1st 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 1st 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 1st 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:
|
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 7th 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 |
(T. R. Rustagi)
Joint Secretary to the Government Of India
F. NO. 334/1/2000-TRU
