NOTIFICATION New Delhi, dated the 23rd July, 1996
NO.36/96- CUSTOMS 1 Shravana, 1918 (Saka)
G.S.R. (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 the goods, specified
in column (3) of the Table below and falling within the Chapter,
heading No. or sub-heading No. of the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975) as are specified in the
corresponding entry in column (2) of the said Table, when
imported into India,-
(a) from so much of the duty of customs leviable thereon under
the said First Schedule as is in excess of the amount calculated
at the rate specified in the corresponding entry in column (4) of
the said Table;
(b) from so much of the additional duty leviable thereon under
sub-section (1) of section 3 of the said Customs Tariff Act, as
is in excess of the rate specified in the corresponding entry in
column (5) of the said Table,
subject to any of the conditions, specified in the Annexure to
this notification, the condition No. of which is mentioned in
the corresponding entry in column (6) of the said Table.
Explanation .- For the purposes of this notification, the rate
specified in column (4) or column (5), is ad valorem rate, unless
indicated otherwise.
TABLE
Sl. Description Standard Aditional Condition
No. Chapter or of goods Rate duty Rate No.
heading No.
or sub -
heading No.
(1) (2) (3) (4) (5) (6)
----------------------------------------------------------------------
1 1 Cows, heifers, NIL - -
bulls, goats,
sheep, pigs,
angora rabbits,
ducklings and
pureline
poultry stock
2 1 Grand parent 20% - -
poultry stock
and Donkey
stallions
3 5 Pancreas Nil - -
4 6, 7, 8 or 12 The following NIL NIL 1
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,
seeds of pulses
5 1301.90 Oleopine resin 20% - -
6 15 Edible oils or NIL NIL 2
any material
from which
edible oil can
be extracted
7 15 Vegetable oils 20% - -
(other than
coconut oil,
RBD palm oil,
RBD palm kernel
oil and palm
stearin) of
edible grade,
in loose / bulk
form
8 17.01 Refined sugar Nil Nil -
including white
crystal sugar,
and raw sugar
9 2106.90 All goods 50% - -
(excluding
compound
alcoholic
preparations of
a kind used for
the manufacture
of beverages,
of an alcoholic
strength by
volume
exceeding 0.5
per cent. by
volume,
determined at a
temperature of
20 degrees
centigrade)
10 2203.00 All goods - Nil -
11 22.04 All wines not 150% - -
containing
more than 42
per cent. of
proof- spirit
12 22.04 Grape must 150% - -
13 2204.10 Sparkling wine - Rupees 5.30 per -
not containing litre
more than 42
per cent. proof
spirit
14 2204.10 Sparkling wine
containing more
than 42 per
cent. proof
spirit
15 2204.21 or Wine containing - Rupees 9.00 -
2204.29 not more than per litre
42 per cent.
proof spirit
16 2204.21 or Wine containing - Rupees 33.30 -
2204.29 more than 42 per litre
per cent. proof
spirit
17 2204.30 All goods - Rupees 33.30 -
per litre
18 22.05 Vermouth 150% Rupees 33.30 -
per litre
19 2205.10 or All goods - Rupees 33.30 -
2205.90 (other than per litre
vermouth)
20 2206.00 All goods - Rupees 2.00 -
per litre
21 2207.10, All goods - Nil -
2208.20,
2208.30,
2208.40,
2208.50,
2208.60,
2208.70 or
2208.90
22 22 Wine, for use 40% Nil 3
as sacramental
wine
23 2301.20 or Prawn feed Nil - -
2309.90
24 2301.20 Fish meal Nil - -
25 23, 28, 29,30 Veterinary 10% - -
or 38 drugs and other
goods specified
in List 1
26 25.03 Crude or Nil - -
unrefined
sulphur
27 2620.19 All goods 10% - -
(excluding zinc
dross)
28 2620.30 All goods 10% - -
(excluding
copper mill
scale)
29 27.01 Coking coal of 5% - -
ash content
below 12%
30 27.10 Kerosene Nil - 4
31 27.10 Naphtha Nil - -
32 27.10 or All goods, for Nil Nil 5
2714.90 the manufacture
of fertilsers
33 2711.11 or All goods, for - Nil -
2714.90 the purpose of
power
generation
34 28 or 29 Chemicals, for Nil - -
use in the
manufacture of
Centchroman
35 28 The following 10% - -
goods:-
(i) Radium and
its salts;
(ii)
radioactive
isotopes of
iodine,
phosphorus,
cobalt, caesium
and all
chemical
compounds
containing such
radioactive
isotopes;
(iii)
Molybdenum 99
and technetium
99 m isotopes;
(iv) Enriched
uranium or
uranium oxide.
36 28 Sodium Cyanide 25% - -
or phosphorus
pentachloride
37 28 Lithium 30% - -
Carbonate, Soda
ash or Ammonia
38 28 Tabular / 30% - -
sintered /
calcined
Alumina of
purity of 99%
and above
39 28 Anhydrous Nil Nil -
ammonia or
phosphoric
acid, for the
manufacture of
fertilisers
40 28 Zirconium oxide 10% Nil -
or Yttrium
oxide, for the
manufacture of
raw cubic
zirconia
41 29 or 38 Gibberellic acid Nil Nil -
42 29 3-4 Xylidine or Nil - -
2-6 Xylidine,
for use in the
manufacture of
bulk drugs
43 29 DL-2 Nil - -
Aminobutanol,
Diethyl
Malonate,
Triethyl
orthoformate,
Aceto
Butyrolactone,
Thymidine
44 29 Potassium Nil - -
penicillin G
first crystals,
potassum
penicillin G
crude,
potassium
penicillin V
first crystals
or penicillin V
acid first
crystals
45 29.22 L Lysine, L 10% - -
Lysine mono
hydrochloride,
DL Methionine
or Methionine
Hydroxy Analog
46 29 7-ACA 20% - -
47 29 Methyl 20% - -
tertiary butyl
ether
48 29 Codeine 20% - -
Phosphate or
Narcotine,
imported by
Government
Opium and
Alkaloids
Factories
49 29 Benzaldehyde, 25% - -
Gallic acid,
Tara powder, 1-
Amino-4-Methyl
Piprazine,
Acetonitrile,
Diamino maleo
nitrile,
Ethoxymethylene
diethyl
malonate, 3-
Formyl
Rifamycine SV,
Novaldiamine,
Quinoline, R-
Base, S-Base,
Rifampicin S,
Rifamycine S,
Rifa-S-Sodium,
Tetrahydrofuran,
DBX-1, 8 DM,
Dextran,
Hydroxy ethyl
starch, Camphor
sulphonic acid
50 29 The following 25% - -
goods:-
(i) Plastic
ELISA plates;
(ii)
Deactivated
positive
control sera
against human
and animal
diseases;
(iii) Enzyme
horse raddish
peroxidase;
(iv) Enzyme
Alkaline
phosphatase;
(v) Enzyme
glucose
oxidase;
(vi) Animal
anti-human
immunoglobins;
(vii) Protein
A or Protein A
Gold
Conjugates;
(viii)
Polystyrene
latex beads;
(ix)
Deactivated
enzyme labelled
human anti HIV
reagent.
51 29 Anisaldehyde, 25% - -
Furfurylamine,
Furfuraldehyde
or Paracresol,
for manufacture
of bulk drugs
52 29 Vinyl pyridine 30% - -
monomer
53 28, 29 or 30 Formulations or 10% - 6
bulk drugs,
namely,
Nilutamide,
Sodium
fusidate, Low
molecular
weight heparin
or
Erythropoietin
54 28, 29 or 30 Formulations or 20% - 6
bulk drugs,
namely,
Ceftazidime,
Cefotaxime,
Cisplatium,
Melaginina,
Measles
vaccine,
Vinblastine,
Vincristine,
Zidovudine,
Alprostadil,
Ceftriaxone,
Carbencillin
disodium,
Estradiol
patch,
Lincomycin HCl,
Prostaglandin
F2 alpha
(PGF2),
Salazosulpha
pyridine
Sulphadoxine or
Sulphamethoxy
pyrazine
55 28, 29, 30 or The following Nil Nil -
38 goods-
(A) The life
saving drugs or
medicines
(including
diagnostic test
kits) specified
in List 2
(B) Bulk drugs Nil - -
used in the
manufacture of
life saving
drugs or
medicines at
(A) above
(C) Other Life Nil Nil 7
saving drugs or
medicines
56 30 Homoeopathic 25% - -
medicines
57 30 Medicaments - Nil -
containing
spirit
58 3102.10 Urea, for use Nil - -
as manure
59 31 Kyanite salts, Nil - -
in a form
indicative of
their use for
manurial
purpose
60 31 Muriate of Nil - -
potash, for
use as manure
or for the
production of
complex
fertilisers
61 31 Ammonium Nil - -
phosphate or
ammonium nitro-
phosphate, for
use as manure
or for the
production of
complex
fertilisers
62 3105.30 Diammonium Nil - -
phosphate, for
use as manure
or for the
production of
complex
fertilisers
63 3104.30 Potassium Nil - -
sulphate
containing not
more than 52%
by weight of
K2O
64 31 Composite Nil - -
fertilisers
65 31 Potassium Nil - -
Nitrate, in a
form indicative
of its use for
manurial
purpose
66 32, 39 or 71 (i) Silver Nil Nil 8
powder
suspension of
chapter 32 or
71
(ii) Silicone
resin and
silicone rubber
of chapter 39
67 3301.90 Extracted 20% - -
oleoresins
68 3302.10 All goods 50% - -
(excluding
compound
alcoholic
preparations of
a kind used for
the manufacture
of beverages,
of an alcoholic
strength by
volume not
exceeding 0.5
per cent.
volume,
determined at
20 degrees
centigrade)
69 37 Film strips and 10% Nil -
film slides for
educational
purposes
70 37 Film of a 10% Nil 9
predominantly
educational
character
71 37 Microfilms, of 10% Nil -
printed books
(including
covers for
printed books),
periodicals
(including
newspapers),
music
manuscripts,
maps, charts,
plan, drawings
and designs
72 37 Exposed and 10% Nil -
developed film
sheets for
printing or
reproduction of
printed books
(including
covers for
printed books),
periodicals
(including
newspapers),
music
manuscripts,
maps, charts,
plan, drawings
and designs
73 37 Exposed 10% Nil 10
cinematographic
films
74 37 or 85 Films and video 10% Nil 11
cassettes
75 38 Lumulus 25% - -
Amebocyte
Lysate (LAL)
Test Kit
76 38 Dipping Oil, 10% - -
Paclobutrazol
(Cultar)
77 39 or 74 (i) Alatheon of Nil Nil 12
chapter 39
(ii) Copper
wire of chapter
74
78 4012.10 Retreaded ` 30% - -
tyres, of a
kind used on
aircrafts
79 41 Wet blue chrome Nil - -
tanned leather,
crust leather,
finished
leather of all
kinds,
including
splits and
sides of the
aforesaid
80 47 Wood pulp Nil - 13
(excluding
rayon grade
wood pulp)
derived by
mechanical or
chemical means
from any
fibrous
vegetable
material
81 47.07 All goods - Nil -
82 48 Grape guard, Nil Nil -
namely, paper
of a type
generally used
for the packing
of grapes and
which consists
of two sheets
of treated
white paper
pressed
together with
thin
rectangular
pouches
containing
sodium meta-bi-
sulphite, with
kraft paper
pasted thereto
or a single
paper coated
with sodium
meta-bi-
sulphite, and
which is used
for the purpose
of preventing
fungal decay
and thus helps
prolonged
storage in
fresh
condition,
imported for
use in the
packing of
grapes
83 48.01 Newsprint Nil Nil -
84 4802.60 Paper Nil Nil -
(excluding
chrome paper,
marble paper,
flint paper,
poster paper,
stereo paper
and art paper)
containing
mechanical wood
pulp amounting
to not less
than 70 per
cent. by weight
of the total
fibre content
85 49 'Commonwealth Nil Nil -
and
International
Reply Coupons'
and 'UNESCO
Coupons'
86 49 Greeting cards, Nil - -
diaries and
calendars and
such number of
envelopes as
correspond to
the number of
such greeting
cards, diaries
and calendars,
imported by the
United Nations
International
Children's
Emergency Fund
(UNICEF)
87 49 Printed books Nil - -
(including
covers for
printed books)
and printed
manuals
(including
those in loose-
leaf form with
binder)
88 49 Cheque forms 10% - -
(including
blank
travellers
cheques)
89 49.05 All goods, Nil - -
other than
topographical
plans
90 49.11 Plans, drawings 10% - -
and designs
91 51.01 Raw wool, Nil - -
imported by a
registered Apex
Handloom
Cooperative
Society, a
State Handloom
Development
Corporation,
Khadi and
Village
Industries
Commission,
State Khadi and
Village
Industries
Board or
registered Apex
State Level
Khadi
Federations
92 51.01 Raw wool of 10% - -
average fibre
diametre 32
microns and
above
93 51.03 or 51.04 Waste of wool 30% - -
(including yarn
waste and
garnetted stock)
94 52.01 Raw cotton Nil - -
95 52.02 Cotton waste 25% - -
(including yarn
waste and
garnetted stock)
96 5204.11, 52.05
or 5207.10 Cotton yarn 25% - -
97 5303.10 Raw jute Nil - -
98 5303.90 Jute waste 25% - -
(including yarn
waste and
garnetted stock)
99 55.02 Viscose tow 25% - -
100 55.04 or 55.07 Viscose staple 25% - -
fibre
