Reduces peak rate of Customs duty on all goods (other than agricultural commodities) from 25% to 20%
[PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB-SECTION (I)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
8th January, 2004.
Notification No. 5/2004-Customs
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 notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) No. 27/2003-Customs dated the 1st March, 2003, published in Gazette of India, Extraordinary, Part II section 3, sub-section (i), dated the 1st March, 2003 [G.S.R. 162, dated the 1st March, 2003], the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling under the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 ( 51 of 1975), specified in column (2) of the Table below, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of –
| (a) |
the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table, where the standard rate of duty is leviable; and |
| (b) |
the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, where the preferential rate of duty is leviable. |
Explanation.- For the purposes of this notification, the rate specified in column (3) or column(4) is the ad valorem rate unless otherwise specified.
Table
| S.No. | Chapter or heading or sub-heading or tariff item | Standard rate | Preferential rate |
| (1) | (2) | (3) | (4) |
| 1. | 0806 20 | 100% | 90% |
| 2. | 2106 90 | 150% | – |
| 3. | 2207 10 | 150% | – |
| 4. | 2208 | 150% | – |
| 5. | 25 (except 2504 and 2510) | 20% | – |
| 6. | 2504 | 20% | 10% |
| 7. | 2620 11 00, 2620 19 00 and 2620 30 | 20% | – |
| 8. | 2701 11 00, 2701 19, 2705 00 00, 2706, 2707 and 2708 | 20% | – |
| 9. | 28 (except 2801 20 00, 2814, and 2845 10 00) | 20% | – |
| 10. | 29 (except 2901, 2902, 2903 15 00, 2903 21 00, 2917 37 00, 2926 10 00, 2933 71 00, 2936, 2937, 2939 41, 2939 42 00, 2939 43 00, 2939 49 00, 2939 51 00, 2939 59 00 and 2941) | 20% | – |
| 11. | 2917 37 00 and 2933 71 00 | 20% | 10% |
| 12. | 2936 | 20% | 14% |
| 13. | 2937, 2939 41, 2939 42 00, 2939 43 00, 2939 49 00, 2939 51 00 and 2939 59 00 | 20% | 10% |
| 14. | 2941 | 20% | 14% |
| 15. | 30 (except 3005 and 3006) | 20% | 10% |
| 16. | 3005, 3006 10, 3006 20 00, 3006 30 00, 3006 40 00, 3006 50 00, 3006 70 00 and 3006 80 00 | 20% | – |
| 17. | 31 (except 3102 21 00, 3102 50 00, 3104 30 00, 3105 20 00, 3105 30 00, 3105 40 00, 3105 51 00, 3105 59 00, 3105 60 00 and 3105 90) | 20% | – |
| 18. | 32 (except 3201) | 20% | – |
| 19. | 33 (except 3302 10) | 20% | – |
| 20. | 3302 10 | 150% | – |
| 21. | 34 (except 3402 11, 3402 12 00, 3402 13 00 and 3402 19 00) | 20% | – |
| 22. | 3402 11, 3402 12 00, 3402 13 00 and 3402 19 00 | 20% | 10% |
| 23. | 35 | 20% | – |
| 24. | 36 | 20% | – |
| 25. | 37 (except 3701 20 00 and 3702 20 00) | 20% | – |
| 26. | 38 (except 3801 10 00, 3802 10 00, 3812 10 00, 3815 11 00, 3815 12, 3818 and 3823 70) | 20% | – |
| 27. | 3801 10 00, 3802 10 00, 3812 10 00, 3815 11 00 and 3815 12 | 20% | 10% |
| 28. | 39 | 20% | – |
| 29. | 40 (except 4001 10 and 4011 30 00) | 20% | – |
| 30. | 41 (except 4101, 4102 and 4103) | 20% | – |
| 31. | 42 | 20% | – |
| 32. | 4303 and 4304 | 20% | – |
| 33. | 44 (except 4401, 4402 and 4403) | 20% | – |
| 34. | 45 | 20% | – |
| 35. | 46 | 20% | – |
| 36. | 48(except 4801) | 20% | – |
| 37. | 49 (except 4902, 4904 00 00 and 4905) | 20% | – |
| 38. | 50 (except 5001 00 00, 5002 and 5003) | 20% | – |
| 39. | 5109 and 5110 | 20% | – |
| 40. | 5111 11
|
20% or Rs 135 per sq. metre, whichever is higher | – |
| 41. | 5111 19
|
20% or Rs 150 per sq. metre, whichever is higher | – |
| 42. | 5111 20 | 20% or Rs 80 per sq. metre, whichever is higher | – |
| 43. | 5111 30 | 20% or Rs. 75 per sq. metre, whichever is higher | – |
| 44. | 5111 90 | 20% or Rs. 90 per sq. metre, whichever is higher | – |
| 45. | 5112 11 | 20% or Rs. 125 per sq. metre, whichever is higher | – |
| 46. | 5112 19 | 20% or Rs. 155 per sq. metre, whichever is higher | – |
| 47. | 5112 20 | 20% or Rs. 85 per sq. metre, whichever is higher | – |
| 48. | 5112 30 | 20% or Rs. 110 per sq. metre, whichever is higher | – |
| 49. | 5112 90 | 20%or Rs. 135 per sq. metre, whichever is higher | – |
| 50. | 5113 00 | 20% or Rs. 60 per sq. metre, whichever is higher | – |
| 51. | 5207, 5208 11, 5208 12, 5208 13, 5208 19, 5208 21, 5208 22, 5208 23, 5208 29, 5208 31, 5208 32, and 5208 33 | 20% | – |
| 52. | 5208 39 | 20% or Rs. 150 per kg., whichever is higher | – |
| 53. | 5208 41
|
20% or Rs. 9 per sq. metre, whichever is higher | – |
| 54. | 5208 42
|
20% or Rs. 37 per sq. metre, whichever is higher | – |
| 55. | 5208 43 | 20% | – |
| 56. | 5208 49 | 20% or Rs. 200 per kg., whichever is higher | – |
| 57. | 5208 51 | 20% or Rs. 27 per sq. metre, whichever is higher | – |
| 58. | 5208 52
|
20% or Rs. 23 per sq. metre, whichever is higher | – |
| 59. | 5208 53 | 20% or Rs. 35 per sq. metre, whichever is higher | – |
| 60. | 5208 59 | 20%or Rs. 50 per sq. metre, whichever is higher | – |
| 61. | 5209 11, 5209 12, 5209 19 00, 5209 21, 5209 22 and 5209 29 | 20% | – |
| 62. | 5209 31, 5209 32 and 5209 39
|
20% or Rs. 150 per kg., whichever is higher | – |
| 63. | 5209 41
|
20% or Rs. 32 per sq. metre, whichever is higher | – |
| 64. | 5209 42 00
|
20% or Rs. 25 per sq. metre, whichever is higher | – |
| 65. | 5209 43
|
20% or Rs. 30 per sq. metre, whichever is higher | – |
| 66. | 5209 49
|
20%or Rs. 150 per kg., whichever is higher | – |
| 67. | 5209 51and 5209 52
|
20%or Rs. 30 per sq. metre, whichever is higher | – |
| 68. | 5209 59
|
20% or Rs. 38 per sq. metre, whichever is higher | – |
| 69. | 5210 11, 5210 12, 5210 19 00, 5210 21, 5210 22, 5210 29, 5210 31 and 5210 32 | 20% | – |
| 70. | 5210 39
|
20% or Rs. 150 per kg., whichever is higher | – |
| 71. | 5210 41
|
20% or Rs. 15 per sq. metre, whichever is higher | – |
| 72. | 5210 42
|
20% or Rs. 25 per sq. metre, whichever is higher | – |
| 73. | 5210 49
|
20% or Rs. 185 per kg., whichever is higher | – |
| 74. | 5210 51, 5210 52 and 5210 59
|
20% or Rs. 15 per sq. metre, whichever is higher | – |
| 75. | 5211 11, 5211 12, 5211 19 00, 5211 21, 5211 22 and 5211 29 | 20% | – |
| 76. | 5211 31, 5211 32 and 5211 39 | 20% or Rs. 150 per kg., whichever is higher | – |
| 77. | 5211 41 | 20% or Rs. 44 per sq. metre, whichever is higher | – |
| 78. | 5211 42 00
|
20% or Rs. 18 per sq. metre, whichever is higher | – |
| 79. | 5211 43
|
20% or Rs. 40 per sq. metre, whichever is higher | – |
| 80. | 5211 49
|
20%or Rs. 150 per kg., whichever is higher | – |
| 81. | 5211 51, 5211 52 and 5211 59
|
20% or Rs. 18 per sq. metre, whichever is higher | – |
| 82. | 5212 11 00, 5212 12 00, 5212 13 00 and 5212 14 00 | 20% | – |
| 83. | 5212 15 00
|
20% or Rs. 165 per kg., whichever is higher | – |
| 84. | 5212 21 00, 5212 22 00 and 5212 23 00 | 20% | – |
| 85. | 5212 24 00
|
20% or Rs. 20 per sq. metre, whichever is higher | – |
| 86. | 5212 25 00 | 20% or Rs. 165 per kg., whichever is higher | – |
| 87. | 53 (except 5301 and 5302) | 20% | – |
| 88. | 5407 10 | 20% or Rs. 115 per kg., whichever is higher | – |
| 89. | 5407 20, 5407 30 | 20% | – |
| 90. | 5407 41 | 20%or Rs. 30 per sq. metre, whichever is higher | – |
| 91. | 5407 42
|
20%or Rs. 60 per sq. metre, whichever is higher | – |
| 92. | 5407 43 00
|
20% or Rs. 67 per sq. metre, whichever is higher | – |
| 93. | 5407 44
|
20% or Rs. 58 per sq. metre, whichever is higher | – |
| 94. | 5407 51 | 20% or Rs. 11 per sq. metre, whichever is higher | – |
| 95. | 5407 52
|
20% or Rs. 38 per sq. metre, whichever is higher | – |
| 96. | 5407 53 00
|
20% or Rs. 50 per sq. metre, whichever is higher | – |
| 97. | 5407 54 | 20%or Rs. 20 per sq. metre, whichever is higher | – |
| 98. | 5407 61 | 20%or Rs. 150 per kg. whichever is higher | – |
| 99. | 5407 69 00 | 20% or Rs. 60 per sq. metre, whichever is higher | – |
| 100. | 5407 71 | 20% or Rs. 10 per sq. metre, whichever is higher | – |
| 101. | 5407 72 00
|
20% or Rs. 24 per sq. metre, whichever is higher | – |
| 102. | 5407 73 00
|
20% or Rs. 60 per sq. metre, whichever is higher | – |
| 103. | 5407 74 00
|
20% or Rs. 38 per sq. metre, whichever is higher | – |
| 104. | 5407 81
|
20% or Rs. 10 per sq. metre, whichever is higher | – |
| 105. | 5407 82 | 20% or Rs. 42 per sq. metre, whichever is higher | – |
| 106. | 5407 83 00 | 20% or Rs. 67 per sq. metre, whichever is higher | – |
| 107. | 5407 84
|
20% or Rs. 38 per sq. metre, whichever is higher | – |
| 108. | 5407 91
|
20% or Rs. 15 per sq. metre, whichever is higher | – |
| 109. | 5407 92 00
|
20% or Rs. 67 per sq. metre, whichever is higher | – |
| 110. | 5407 93 00
|
20%or Rs. 45 per sq. metre, whichever is higher | – |
| 111. | 5407 94 00
|
20% or Rs. 67 per sq. metre, whichever is higher | – |
| 112. | 5408 10 00 and 5408 21 | 20% | – |
| 113. | 5408 22
|
20% or Rs. 45 per sq. metre, whichever is higher | – |
| 114. | 5408 23 00
|
20% or Rs. 47 per sq. metre, whichever is higher | – |
| 115. | 5408 24
|
20% or Rs. 87 per sq. metre, whichever is higher | – |
| 116. | 5408 31
|
20% or Rs. 25 per sq. metre, whichever is higher | – |
| 117. | 5408 32
|
20% or Rs. 44 per sq. metre, whichever is higher | – |
| 118. | 5408 33 00 | 20% or Rs. 10 per sq. metre, whichever is higher | – |
| 119. | 5408 34
|
20% or Rs. 11 per sq. metre, whichever is higher | – |
| 120. | 5505 and 5512 11 | 20% | – |
| 121. | 5512 19
|
20% or Rs. 42 per sq. metre, whichever is higher | – |
| 122. | 5512 21 | 20% | – |
| 123. | 5512 29
|
20% or Rs. 47 per sq. metre, whichever is higher | – |
| 124. | 5512 91 | 20% | – |
| 125. | 5512 99
|
20% or Rs. 65 per kg., whichever is higher | – |
| 126. | 5513 11, 5513 12, 5513 13 and 5513 19 | 20% | – |
| 127. | 5513 21 00 and 5513 22 00
|
20% or Rs. 150 per sq. metre whichever is higher | – |
| 128. | 5513 23 00 | 20% or Rs. 125 per kg. or Rs 25 per sq. metre, whichever is highest | – |
| 129. | 5513 29 00 | 20% or Rs. 185 per kg., whichever is higher | – |
| 130. | 5513 31 00 | 20% or Rs. 21 per sq. metre, whichever is higher | – |
| 131. | 5513 32 00
|
20%or Rs. 170 per kg., whichever is higher | – |
| 132. | 5513 33 00
|
20% or Rs. 22 per sq. metre, whichever is higher | – |
| 133. | 5513 39 00 | 20% or Rs 125 per kg. or Rs. 30 per sq. metre, whichever is highest | – |
| 134. | 5513 41 00
|
20% or Rs. 25 per sq. metre, whichever is higher | – |
| 135. | 5513 42 00
|
20% or Rs. 12 per sq. metre, whichever is higher | – |
| 136. | 5513 43 00
|
20% or Rs. 20 per sq. metre, whichever is higher | – |
| 137. | 5513 49 00
|
20% or Rs. 185 per kg., whichever is higher | – |
| 138. | 5514 11, 5514 12, 5514 13 and 5514 19 | 20% | – |
| 139. | 5514 21 00 | 20% or Rs 100 per kg. or Rs. 30 per sq. metre, whichever is highest | – |
| 140. | 5514 22 00 | 20% or Rs 140 per kg., whichever is higher | – |
| 141. | 5514 23 00 | 20% or Rs 160 per kg., whichever is higher | – |
| 142. | 5514 29 00 | 20% or Rs. 170 per kg., whichever is higher | – |
| 143. | 5514 31 00 | 20% or Rs 64 per sq. metre, whichever is higher | – |
| 144. | 5514 32 00
|
20% or Rs. 43 per sq. metre, whichever is highest | – |
| 145. | 5514 33 00 | 20% or Rs. 180 per kg., whichever is higher | – |
| 146. | 5514 39 00
|
20% or Rs. 31 per sq. metre, whichever is higher | – |
| 147. | 5514 41 00
|
20%or Rs. 26 per sq. metre, whichever is higher | – |
| 148. | 5514 42 00 | 20% or Rs. 140 per kg., whichever is higher | – |
| 149. | 5514 43 00 | 20% or Rs. 31 per sq. metre, whichever is higher | – |
| 150. | 5514 49 00 | 20% or Rs. 160 per kg., whichever is higher | – |
| 151. | 5515 11 | 20%or Rs. 40 per sq. metre, whichever is higher | – |
| 152. | 5515 12 | 20%or Rs. 95 per kg., whichever is higher | – |
| 153. | 5515 13 | 20% or Rs. 75 per sq. metre, whichever is higher | – |
| 154. | 5515 19 | 20% or Rs. 45 per sq. metre, whichever is higher | – |
| 155. | 5515 21
|
20% or Rs. 79 per sq. metre, whichever is higher | – |
| 156. | 5515 22
|
20% or Rs. 140 per kg., whichever is higher | – |
| 157. | 5515 29 | 20% or Rs. 30 per sq. metre, whichever is higher | – |
| 158. | 5515 91 | 20% or Rs. 57 per sq. metre, whichever is higher | – |
| 159. | 5515 92 | 20% or Rs. 55 per sq. metre, whichever is higher | – |
| 160. | 5515 99
|
20% or Rs. 35 per sq. metre, whichever is higher | – |
| 161. | 5516 11 | 20% | – |
| 162. | 5516 12 00
|
20% or Rs. 35 per sq. metre, whichever is higher | – |
| 163. | 5516 13 00 | 20% or Rs. 40 per sq. metre, whichever is higher | – |
| 164. | 5516 14 | 20% or Rs. 12 per sq. metre, whichever is higher | – |
| 165. | 5516 21 | 20% | – |
| 166. | 5516 22 00 and 5516 23 00 | 20% or Rs. 150 per kg., whichever is higher | – |
| 167. | 5516 24 00 | 20% or Rs. 12 per sq. metre, whichever is higher | – |
| 168. | 5516 31, 5516 32 00, 5516 33 00, 5516 34 00, 5516 41 and 5516 42 00 | 20% | – |
| 169. | 5516 43 00 and 5516 44 00
|
20% or Rs. 12 per sq. metre, whichever is higher | – |
| 170. | 5516 91and 5516 92 00 | 20% | – |
| 171. | 5516 93 00 | 20% or Rs. 21 per sq. metre, whichever is higher | – |
| 172. | 5516 94 00
|
20% or Rs. 40 per sq. metre, whichever is higher | – |
| 173. | 5601, 5602, 5203, 5608 and 5609 | 20% | – |
| 174. | 5701, 5702 10 00, 5702 20 and 5702 31 | 20% | – |
| 175. | 5702 32 | 20% or Rs. 105 per sq. metre, whichever is higher | – |
| 176. | 5702 39 and 5702 41 00 | 20% | – |
| 177. | 5702 42 | 20% or Rs. 80 per sq. metre, whichever is higher | – |
| 178. | 5702 49 and 5702 51 | 20% | – |
| 179. | 5702 52 | 20% or Rs. 105 per sq. metre, whichever is higher | – |
| 180. | 5702 59 and 5702 91 | 20% | – |
| 181. | 5702 92 | 20% or Rs. 110 per sq. metre, whichever is higher | – |
| 182. | 5702 99 and 5703 10 | 20% | – |
| 183. | 5703 20
|
20% or Rs. 70 per sq. metre, whichever is higher | – |
| 184. | 5703 30
|
20% or Rs. 55 per sq. metre, whichever is higher | – |
| 185. | 5703 90 and 5704 10 | 20% | – |
| 186. | 5704 90 | 20% or Rs. 35 per sq. metre, whichever is higher | – |
| 187. | 5705 | 20% | – |
| 188. | 5801 10 00 | 20% or Rs. 210 per sq. metre, whichever is higher | – |
| 189. | 5801 21 00 | 20% or Rs. 80 per sq. metre, whichever is higher | – |
| 190. | 5801 22 | 20% or Rs. 75 per sq. metre, whichever is higher | – |
| 191. | 5801 23 00
|
20% or Rs. 80 per sq. metre, whichever is higher | – |
| 192. | 5801 24 00 | 20% or Rs. 135 per sq. metre, whichever is higher | – |
| 193. | 5801 25 00
|
20% or Rs. 120 per sq. metre, whichever is higher | – |
| 194. | 5801 26 00
|
20% or Rs. 180 per sq. metre, whichever is higher | – |
| 195. | 5801 31 00 | 20% or Rs. 75 per sq. metre, whichever is higher | – |
| 196. | 5801 32 00
|
20% or Rs. 180 per sq. metre, whichever is higher | – |
| 197. | 5801 33 00
|
20% or Rs. 150 per sq. metre, whichever is higher | – |
| 198. | 5801 34 | 20% or Rs. 140 per sq. metre, whichever is higher | –
|
| 199. | 5801 35 00 | 20% or Rs. 68 per sq. metre, whichever is higher | – |
| 200. | 5801 36 | 20% or Rs. 130 per sq. metre, whichever is higher | – |
| 201. | 5801 90 | 20% or Rs. 35 per sq. metre, whichever is higher | –
|
| 202. | 5802 11 00 | 20% | – |
| 203. | 5802 19 | 20% or Rs. 60 per sq. metre, whichever is higher | – |
| 204. | 5802 20 00 | 20% | – |
| 205. | 5802 30 00 | 20% or Rs. 150 per kg., whichever is higher | – |
| 206. | 5803 | 20% | – |
| 207. | 5804 | 20% or Rs. 200 per kg., whichever is higher | – |
| 208. | 5805, 5806, 5807, 5808 and 5809 | 20% | – |
| 209. | 5810 10 00 | 20% or Rs. 200 per kg., whichever is higher | – |
| 210. | 5810 91 00, 5810 92, 5810 99 00 and 5811 | 20% | – |
| 211. | 59 | 20% | – |
| 212. | 60 (except 6001 92 00) | 20% | – |
| 213. | 6001 92 00 | 20% or Rs. 100 per kg., whichever is higher | – |
| 214. | 6101 10
|
20% or Rs. 700 per piece, whichever is higher | – |
| 215. | 6101 20 00
|
20% or Rs. 540 per piece, whichever is higher | – |
| 216. | 6101 30 | 20% or Rs. 530 per piece, whichever is higher | – |
| 217. | 6101 90 | 20% | – |
| 218. | 6102 10 00 | 20% or Rs. 595 per piece, whichever is higher | – |
| 219. | 6102 20 00 | 20% or Rs. 425 per piece, whichever is higher | – |
| 220. | 6102 30 | 20% or Rs. 475 per piece, whichever is higher | – |
| 221. | 6102 90, 6103, 6104 11 00, 6104 12 00 and 6104 13 00 | 20% | – |
| 222. | 6104 19 | 20% or Rs. 460 per piece, whichever is higher | – |
| 223. | 6104 21 00, 6104 22 00, 6104 23 00, 6104 29, 6104 31 00, 6104 32 00, 6104 33 00 and 6104 39 | 20% | – |
| 224. | 6104 41 00 | 20% or Rs. 255 per piece, whichever is higher | – |
| 225. | 6104 42 00 | 20% | – |
| 226. | 6104 43 00 and 6104 44 00
|
20% or Rs. 255 per piece, whichever is higher | – |
| 227. | 6104 49 | 20% or Rs. 220 per piece, whichever is higher | – |
| 228. | 6104 51 00, 6104 52 00, 6104 53 00 and 6104 59 | 20% or Rs. 110 per piece, whichever is higher | – |
| 229. | 6104 61 00 | 20% | – |
| 230. | 6104 62 00 and 6104 63 00 | 20% or Rs. 98 per piece, whichever is higher | – |
| 231. | 6104 69 | 20% | – |
| 232. | 6105 10 and 6105 20 | 20% or Rs. 83 per piece, whichever is higher | – |
| 233. | 6105 90 | 20% or Rs. 90 per piece, whichever is higher | – |
| 234. | 6106 10 00
|
20% or Rs. 90 per piece, whichever is higher | – |
| 235. | 6106 20
|
20% or Rs. 25 per piece, whichever is higher | – |
| 236. | 6106 90 | 20% or Rs. 135 per piece, whichever is higher | – |
| 237. | 6107 11 00 | 20% or Rs. 24 per piece, whichever is higher | – |
| 238. | 6107 12 | 20% or Rs. 30 per piece, whichever is higher | – |
| 239. | 6107 19, 6107 21 00, 6107 22, 6107 29, 6107 91, 6107 92, 6107 99, 6108 11 and 6108 19 | 20% | – |
| 240. | 6108 21 00 and 6108 22 | 20% or Rs. 25 per piece, whichever is higher | – |
| 241. | 6108 29, 6108 31 00, 6108 32 and 6108 39 | 20% | – |
| 242. | 6108 91 00 | 20% or Rs. 65 per piece, whichever is higher | – |
| 243. | 6108 92 | 20% or Rs. 60 per piece, whichever is higher | – |
| 244. | 6108 99 | 20% | – |
| 245. | 6109 10 00 | 20% or Rs. 45 per piece, whichever is higher | – |
| 246. | 6109 90 | 20% or Rs. 50 per piece, whichever is higher | – |
| 247. | 6110 11, 6110 12 00 and 6110 19 00
|
20% or Rs. 275 per piece, whichever is higher | – |
| 248. | 6110 20 00 | 20% or Rs. 85 per piece, whichever is higher | – |
| 249. | 6110 30 | 20% or Rs. 110 per piece, whichever is higher | – |
| 250. | 6110 90 00
|
20% or Rs. 105 per piece, whichever is higher | – |
| 251. | 6111, 6112, 6113 00 00, 6114, 6115, 6116 and 6117 | 20% | – |
| 252. | 6201 11 00 and 6201 12 | 20% or Rs. 385 per piece, whichever is higher | – |
| 253. | 6201 13 | 20% or Rs. 320 per piece, whichever is higher | – |
| 254. | 6201 19 | 20% | – |
| 255. | 6201 91 00 | 20% or Rs. 220 per piece, whichever is higher | – |
| 256. | 6201 92 00 | 20% or Rs. 210 per piece, whichever is higher | – |
| 257. | 6201 93 00 | 20% or Rs. 180 per piece, whichever is higher | – |
| 258. | 6201 99 | 20% | – |
| 259. | 6202 11 | 20% or Rs. 385 per piece, whichever is higher | – |
| 260. | 6202 12 00 | 20% or Rs. 210 per piece, whichever is higher | – |
| 261. | 6202 13 00 | 20% or Rs. 385 per piece, whichever is higher | – |
| 262. | 6202 19 | 20% | – |
| 263. | 6202 91 | 20% or Rs. 220 per piece, whichever is higher | – |
| 264. | 6202 92
|
20% or Rs. 160 per piece, whichever is higher | – |
| 265. | 6202 93 | 20% or Rs. 220 per piece, whichever is higher | – |
| 266. | 6202 99 | 20% | – |
| 267. | 6203 11 00 | 20% or Rs. 1100 per piece, whichever is higher | – |
| 268. | 6203 12 00 | 20% or Rs. 720 per piece, whichever is higher | – |
| 269. | 6203 19 | 20% or Rs. 1100 per piece, whichever is higher | – |
| 270. | 6203 21 00, 6203 22 00, 6203 23 00 and 6203 29 00 | 20% or Rs. 145 per piece, whichever is higher | – |
| 271. | 6203 31 00 | 20% or Rs. 815 per piece, whichever is higher | – |
| 272. | 6203 32 00 | 20% or Rs. 440 per piece, whichever is higher | – |
| 273. | 6203 33 00 | 20% or Rs. 320 per piece, whichever is higher | – |
| 274. | 6203 39 | 20% or Rs. 755 per piece, whichever is higher | – |
| 275. | 6203 41 00 | 20% or Rs. 285 per piece, whichever is higher | – |
| 276. | 6203 42 00
|
20% or Rs. 135 per piece, whichever is higher | – |
| 277. | 6203 43 00 and 6203 49 | 20% or Rs. 110 per piece, whichever is higher | – |
| 278. | 6204 11 00
|
20% or Rs. 550 per piece, whichever is higher | – |
| 279. | 6204 12 00 | 20% | – |
| 280. | 6204 13 00 | 20% or Rs. 550 per piece, whichever is higher | – |
| 281. | 6204 19 | 20% or Rs. 500 per piece, whichever is higher | – |
| 282. | 6204 21 00, 6204 22, 6204 23 00 and 6204 29 | 20% | – |
| 283. | 6204 31 00 | 20% or Rs. 370 per piece, whichever is higher | – |
| 284. | 6204 32 00 | 20% or Rs. 650 per piece, whichever is higher | – |
| 285. | 6204 33 00 | 20% or Rs. 390 per piece, whichever is higher | – |
| 286. | 6204 39 | 20% or Rs. 350 per piece, whichever is higher | – |
| 287. | 6204 41 | 20% or Rs. 145 per piece, whichever is higher | – |
| 288. | 6204 42 | 20% or Rs. 116 per piece, whichever is higher | – |
| 289. | 6204 43, 6204 44 00 and 6204 49 | 20% or Rs. 145 per piece, whichever is higher | – |
| 290. | 6204 51 00 | 20% or Rs. 485 per piece, whichever is higher | – |
| 291. | 6204 52 00, 6204 53 00 and 6204 59 | 20% | – |
| 292. | 6204 61 | 20% or Rs. 285 per piece, whichever is higher | – |
| 293. | 6204 62 00 | 20% or Rs. 135 per piece, whichever is higher | – |
| 294. | 6204 63 00 | 20% | – |
| 295. | 6204 69 | 20% or Rs. 135 per piece, whichever is higher | – |
| 296. | 6205 10 00 | 20% or Rs. 200 per piece, whichever is higher | – |
| 297. | 6205 20 00
|
20% or Rs. 85 per piece, whichever is higher | – |
| 298. | 6205 30 00 | 20%or Rs. 120 per piece, whichever is higher | – |
| 299. | 6205 90 | 20% or Rs. 95 per piece, whichever is higher | – |
| 300. | 6206 10 | 20% | – |
| 301. | 6206 20 00
|
20% or Rs. 135 per piece, whichever is higher | – |
| 302. | 6206 30 00
|
20% or Rs. 95 per piece, whichever is higher | – |
| 303. | 6206 40 00 | 20% or Rs. 120 per piece, whichever is higher | – |
| 304. | 6206 90 00 | 20% | – |
| 305. | 6207 11 00
|
20% or Rs. 28 per piece, whichever is higher | – |
| 306. | 6207 19
|
20% or Rs. 30 per piece, whichever is higher | – |
| 307. | 6207 21 10, 6207 21 90, 6207 22 00, 6207 29 00, 6207 91 and 6207 92 00 | 20% | – |
| 308. | 6207 99
|
20% or Rs. 70 per piece, whichever is higher | – |
| 309. | 6208 11 00 | 20% or Rs. 80 per piece, whichever is higher | – |
| 310. | 6208 19
|
20% or Rs. 60 per piece, whichever is higher | – |
| 311. | 6208 21 00, 6208 22 00 and 6208 29 | 20% | – |
| 312. | 6208 91 | 20% or Rs. 95 per piece, whichever is higher | – |
| 313. | 6208 92 | 20% or Rs. 65 per piece, whichever is higher | – |
| 314. | 6208 99, 6209 and 6210 10 00 | 20% | – |
| 315. | 6210 20 | 20% or Rs. 365 per piece, whichever is higher | – |
| 316. | 6210 30 | 20% or Rs. 305 per piece, whichever is higher | – |
| 317. | 6210 40 and 6210 50 00
|
20% or Rs. 65 per piece, whichever is higher | – |
| 318. | 6211 11 00, 6211 12 00, 6211 20 00 and 6211 31 00 | 20% | – |
| 319. | 6211 32 00 and 6211 33 00
|
20% or Rs. 135 per piece, whichever is higher | – |
| 320. | 6211 39 00 and 6211 41 00 | 20% | – |
| 321. | 6211 42 and 6211 43 00 | 20% or Rs. 135 per piece, whichever is higher | – |
| 322. | 6211 49 00 | 20% | – |
| 323. | 6212 | 20% or Rs. 30 per piece, whichever is higher | – |
| 324. | 6213 | 20% | – |
| 325. | 6214 10 | 20% or Rs. 390 per piece, whichever is higher | – |
| 326. | 6214 20 | 20% or Rs. 180 per piece, whichever is higher | – |
| 327. | 6214 30 00 and 6214 40 00 | 20% | – |
| 328. | 6214 90
|
20% or Rs. 75 per piece, whichever is higher | – |
| 329. | 6215
|
20% or Rs. 55 per piece, whichever is higher | – |
| 330. | 6216 and 6217 | 20% | – |
| 331. | 63 (except 6301 20 00, 6302 21 00 and 6302 31 00) | 20% | – |
| 332. | 6301 20 00
|
20% or Rs. 275 per piece, whichever is higher | – |
| 333. | 6302 21 00
|
20% or Rs. 108 per kg., whichever is higher | – |
| 334. | 6302 31 00 | 20% or Rs. 96 per kg., whichever is higher | – |
| 335. | 64 | 20% | – |
| 336. | 65 | 20% | – |
| 337. | 66 | 20% | – |
| 338. | 67 | 20% | – |
| 339. | 68 | 20% | – |
| 340. | 69 | 20% | – |
| 341. | 70 | 20% | – |
| 342. | 71 | 20% | – |
| 343. | 7201 and 7202 | 20% | – |
| 344. | 73 | 20% | – |
| 345. | 74 | 20% | – |
| 346. | 75 | 10% | – |
| 347. | 7615 | 20% | – |
| 348. | 78 | 20% | – |
| 349. | 79 | 20% | – |
| 350. | 81 | 20% | – |
| 351. | 82 | 20% | – |
| 352. | 83 | 20% | – |
| 353. | 84 (except 8407 21 00, 8456 91 00, 8469 11 00, 8470, 8471, 8473 21 00, 8473 29 00, 8473 30 and 8473 50 00) | 20% | – |
| 354. | 8469 11 00, 8470 and 8471 (except 8471 70) | 10% | – |
| 355. | 8473 21 00 and 8473 29 00 | Nil | – |
| 356. | 8473 30 | 10% | – |
| 357. | 8473 50 | 5% | – |
| 358. | 85 (except 8517, 8520 20 00, 8523 11, 8523 12, 8523 13, 8523 20, 8523 90, 8524 31, 8524 40, 8524 91, 8525 20, 8531 20 00, 8532, 8533, 8534 00 00, 8540 40 00, 8541, 8542, 8543 11 00, 8543 81 00 and 8544 70) | 20% | – |
| 359. | 8517 80 (except 8517 80 30), 8517 90, 8520 20 00, 8532 10 00, 8532 22 00, 8532 23 00, 8532 25 00, 8532 29, 8532 30 00, 8533 10 00, 8533 21, 8533 29, 8533 31, 8533 39, 8533 40, 8534 00 00, 8541 10 00, 8541 21 00, 8541 29 00, 8541 30, 8541 40, 8541 50 00, 8541 60 00 and 8543 81 00 | 10% | – |
| 360. | 8523 11, 8523 12, 8523 13, 8523 20, 8523 90, 8524 31, 8524 40 and 8524 91 | 5% | – |
| 361. | 86 | 20% | – |
| 362. | 87(except 8703, 8710 00 00 and 8711) | 20% | – |
| 363. | 88 (except 8802 20 00, 8802 30 00, 8802 40 00, 8803 10 00, 8803 20 00 and 8803 30 00) | 20% | – |
| 364. | 89(except 8908 00 00) | 20% | – |
| 365. | 90 (except 9009 11 00, 9009 21 00, 9010 41 00, 9010 42 00, 9010 49 00, 9026, 9027 20 00, 9027 30, 9027 50, 9027 80, 9030 40 00, 9030 82 00 and 9031 41 00) | 20% | – |
| 366. | 9026 10 | 10% | – |
| 367. | 9026 20 00 and 9026 80 | 5% | – |
| 368. | 9026 90 00 | Nil | – |
| 369. | 9027 20 00, 9027 30, 9027 50 and 9027 80 | 5% | – |
| 370. | 9030 40 00 | 10% | – |
| 371. | 91 | 20% | – |
| 372. | 92 | 20% | – |
| 373. | 93 | 20% | – |
| 374. | 94 | 20% | – |
| 375. | 95 | 20% | – |
| 376. | 96 | 20% | – |
| 377. | 97(except 9704) | 20% | – |
| 378. | 98 (except 9803 00 00) | 20% | – |
2. This notification shall come into force on the 9th day of January, 2004.
G. S. Karki
Under Secretary to the Government of India
F.No 349/1/2004-TRU
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