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:

  1. 79/95-customs, dated the 31st March, 1995
  2. 80/95-Customs, dated the 31st March,1995
  3. 104/95-Custom, dated the 30th May,1995
  4. 110/95-Custom, dated the 5th June, 1995
  5. 111/95-Customs, dated the 5th June, 1995
  6. 148/95-Customs, dated the 19th September, 1995
  7. 149/95-Customs, dated the 19th September, 1995
  8. 28/97-Customs, dated the 1st April, 1997
  9. 29/97-Customs, dated the 1st April, 1997
  10. 31/97-Customs, dated the 1st 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 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

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