101 5802.11 or Cotton terry 25% - -
5802.19 towel fabrics
102 63.02 Cotton terry 25% - -
towels
103 70.19 Glass fibre - 5% 14
sewing thread
and glass fibre
filter cloth,
for manufacture
of goods
intended for
pollution
control
purposes
104 71 Industrial 30% - -
diamonds,
whether natural
or synthetic,
in dust or in
powder form
105 71 (i) Raw pearls, Nil Nil -
other than
cultured
pearls;
(ii) Rubies,
emeralds and
sapphires,
unset and
imported uncut;
(iii) Rough
diamonds;
(iv) Current
coin of the
Government of
India.
106 71 Raw cultured Nil - -
pearls
(including
admixtures of
pearls
containing raw
real pearls and
cultured
pearls)
107 71 Real pearl, raw 40% - -
or unworked
108 71 Rough semi- Nil - -
precious stones
109 71 Ash and 10% - -
residues
containing
precious metal
or precious
metal
compounds, of a
kind used
principally for
the recovery of
precious metal
110 72 Hot rolled 25% - -
stainless steel
coils
111 72 Tin mill black 25% - -
plate (TMBP)
coils, for the
manufacture of
tin plates only
112 72.01 Pig iron 20% - -
113 72.02 Ferro alloys, 25% - -
other than
ferro-nickel
and ferro-
molybdenum
114 72.02 Ferro-alloys 20% - -
(i) Ferro-
nickel;
(ii) Ferro-
molybdenum.
115 72.03 Hot briquetted 20% - -
iron (HBI) and
sponge iron,
imported by or
on behalf of an
electric arc
furnace unit or
induction
furnace unit
116 72.04 Melting scrap 5% - 15
of iron or
steel (other
than stainless
steel or heat
resisting
steel), for
use in electric
arc furnace or
induction
furnace or
melting in a
hot blast
cupola or for
supply to a
unit for use in
electric arc
furnace or
induction
furnace or
melting in a
hot blast
cupola
117 72.06 Ingots 20% - -
118 72.07 Billets, blooms 20% - -
and slabs
containing by
weight less
than 0.6 per
cent. of carbon
119 7204.21 Scrap of 20% - -
stainless
steel, for the
purpose of
melting
120 72.08 or 72.11 Iron or non- 25% - -
alloy steel hot
rolled coils
(flat rolled
products in
coils, not
further worked
than hot
rolled, of not
less than 1.5
mm. thickness,
of a width
exceeding 500
mm. and of a
weight not less
than 500 kgs.
per piece),
containing
carbon content
less than 0.6
per cent. by
weight
121 72.18 All goods 20% - -
122 72 or any other The horological 20% - 16
chapter raw materials
specified in
List 3
123 82 or 84 Machinery and Nil - 17
tools specified
in List 4
124 84 or 90 Goods specified 20% Nil -
in List 5,
designed for
use in the
leather industry
125 84, 85 or any The following 18
other chapter goods-
(i) Wind 25% Nil
operated
electricity
generators and
wind operated
battery
chargers;
(ii) Parts of Nil Nil
wind operated
electricity
generators, for
manufacture of
wind operated
electricity
generators,
namely,-
(a) Brake
calipers (b)
Special
bearings
(c) Brake
hydraulics (d)
Wind turbine
controller and
parts thereof
(e) Gear box
and parts
thereof
(f)Flexible
coupling
(g)Yaw
component (h)
Sensors and (i)
Blades
126 84, 85 or any (A) Machinery, Nil - 19
other chapter instruments,
apparatus and
appliances, as
well as
components
(whether
finished or
not) or raw
materials for
the manufacture
of aforesaid
items and their
components,
required for
renovation or
modernisation
of a fertiliser
plant; and
(B) spare
parts, other
raw materials
(including semi
finished
material) or
consumables
stores,
essential for
maintenance of
the fertiliser
plant mentioned
above.
127 84 Spinnerettes 25% - 20
made, inter-
alia of Gold,
Platinum and
Rhodium or any
one or more of
these metals,
when imported
in exchange of
worn-out or
damaged
spinnerettes
exported out of
India
128 84, 85 The following 10% - -
goods, for
manufacture of
ground power
units and air
jet starters,-
(1) Diesel
engines of 2400
rpm;
(2) Alternators
of 400 Hz,
115/200 V and
2400 rpm;
(3) Oil free
dry screw
compressor.
129 84 or any other The following 10% Nil -
chapter goods, for
manufacture of
solar energy
equipments,-
(1) vacuum tube
solar
collectors;
(2)
concentrating
solar
collectors;
(3) stirling
engine.
130 84.82 Ball or roller 25% - -
bearings, of
bore diameter
more than 50 mm
131 84.82 Ball or roller 10%+Rs.150 - -
bearings, of per Kg.
bore diameter
50 mm or less
132 8482.91 or Parts of ball 25% - -
8482.99 or roller
bearings
133 85.06 Button cells 25% - -
134 73, 84 or 85 Agricultural 25% - -
silos
135 8543.89 Complete Ozone 25% - -
generators
136 8414.40, All goods, 25% - -
8414.80 or other than
8414.90 compressors of
a kind for use
in
airconditioning
and
refrigeration
equipment
137 8418.99 All goods, 25% - -
other than
parts of goods
falling under
sub-heading
Nos. 8418.10,
8418.21,
8418.22 or
8418.29
138 8422.90 All goods, 25% - -
other than
parts of dish
washing
machines
139 84.48 All goods, 25% - -
other than
parts of goods
falling under
sub-heading No.
8447.20
140 8451.90 All goods, 25% - -
other than
parts of dry-
cleaning machines
141 8479.50, Machinery for 25% - -
8479.89 production of
commodities
142 85.36, 85.37 or The following 25% - -
85.38 goods -
(1) Goods for
use in
electrical
circuits
(a) of 400
Volts and
above; or
(b) of 20
Amperes and
above;
(2) Goods for
use with motors
of 1.5 KW and
above; or
(3) Parts, of
goods at (1)
and (2) above
and of goods of
sub-heading No.
8537. 20.
143 84 or any other Navigational, 25% nIL 21
chapter communication,
air-traffic
control and
landing
equipments and
spares for
maintenance of
such equipments
when imported
by Airports
Authority of
India
144 72, 73, 84, 85 All goods, for 20% Nil 22
or 90 renovation or
modernisation
of a power
generation
plant (other
than captive
power
generation
plant)
145 72, 73, 84, 85 All goods, 10% - 23
or 90 imported by a
manufacturer-
supplier for
the manufacture
and supply of
machinery and
equipment to a
power
generation
plant (other
than captive
power
generation
plant)
146 84, 85 or 90 The 10% - -
machinery/equipment
specified in
List 6,
required for
textile
industry
147 68, 82 or 84 Moulds 25% - 24
(including
chases for the
manufacture of
semi-conductor
devices), tools
(excluding
tungsten
carbide micro
PCB drills) and
dies, for the
manufacture of
electronic
components
148 84, 85 or 90 The goods 10% - -
specified in
List 7, for the
manufacture of
goods falling
under heading
Nos. 85.41 or
85.42
149 29, 30, 34, 37, (I) Medical 10% Nil -
38, 39, 69, 84, equipments
85, 90 or 94 (excluding
foley balloon
catheter)
specified in
List 8
(II) Parts, for 10% - 25
the manufacture
of goods at (I)
above
(III) Spare 10% - 25
parts, required
for the
maintenance of
the goods at
(I) above
150 84.71 or 85.04 Computer Nil Nil 26
peripheral
devices and
power supply
units supplying
power under the
control of
computer system
to which they
belong, for the
manufacture of
computer
systems to be
supplied to a
research
institution
only
151 85, 90 or any Television Nil Nil 27
other chapter equipment,
cameras and
other equipment
for taking
films, imported
by a foreign
film unit or
television team
152 28, 38, 85 or The following 28
98 goods, namely,-
(A) Silicon in 10% Nil
all forms,
namely,
polycrystalline
silicon or
ingots, for the
manufacture of
undiffused
silicon wafers
(B) Undiffused 10% Nil
silicon wafers,
for the
manufacture of
solar cells or
solar cell
modules
(C) Solar cells 30% Nil
and modules and
photo-voltaic
systems, for
the manufacture
of photo-
voltaic
applications
153 84,85 or 90 The goods 20% - -
specified in
List 9
154 28, 29, 84, 85 The goods Nil Nil 29
or 90 specified in
List 10, for
the manufacture
of laser and
laser based
instrumentation
155 84, 85 or 90 The goods 25% Nil 30
specified in
List 11
156 85 (1) Newspaper 25% Nil 31
page
transmission
and reception
fascimile
system or
equipment;
(2) Telephoto
transmission
and reception
system or
equipment.
157 85 or 90 Closed Circuit 10% - -
Television
system used as
Low Vision Aid
for visually
handicapped
persons
158 85 or any other Photographic, Nil Nil 32
chapter filming, sound
recording and
radio
equipment, raw
films, video
tapes and sound
recording tapes
of foreign
origin, if
imported into
India after
having been
exported
therefrom
159 85 One set of pre- Nil - -
recorded
cassettes
accompanying
books for
learning
languages and
essential
complement to
such books
160 8522.90 All parts 30% - -
161 49 or 85.24 Computer 10% - -
software
162 85 Compact Disc- 10% - -
Read Only
Memory (CD-ROM)
163 85 Floppy diskette 20% - -
164 8540.11 All goods other 20% - -
than colour
television
picture tubes
165 85 Cellular, pager 30% - -
and trunking
hand-sets
166 85 or any other The wireless 20% Nil 33
chapter apparatus,
accessories and
components
specified in
List 12,
imported by a
licenced
amateur radio
operator
167 85 Video cassettes Nil Nil 34
and video
tapes, of a
predominantly
educational
character
168 85 Audio Nil Nil -
cassettes, if
recorded with
material from
books,
newspaper or
magazines, for
the blind
169 85.24 Recorded Nil Nil 35
magnetic tapes,
Compact Disc -
Read Only
Memory (CD-
ROMS) and
floppy
diskettes,
imported by the
University
Grants
Commission for
use in
computers
170 87 Tricycles 10% - -
designed for
use by crippled
and disabled
persons
171 Any chapter The goods Nil Nil 36
specified in
List 13,
imported by the
Fire Services
administered by
the Central
Government or
the Government
of any State or
the
administration
of any Union
Territory or a
local body for
fire fighting
operations
172 87, 40, 70, 73, The goods 25% Nil 37
83, 84, 85, specified in
List 14, for
the manufacture
of light
commercial
vehicles of
pay-load not
exceeding 4000
kilograms
173 Any chapter Raw material 25% Nil 38
and components,
required for
the manufacture
of aircrafts to
be used for
training
purposes
174 88 Aeroplanes, Nil - -
helicopters,
simulators of
aeroplanes and
gliders
175 Any chapter Parts, of 3% Nil 39
aeroplanes,
gliders,
helicopters or
simulators of
aircrafts
(excluding
rubber tyres
and tubes for
aeroplanes or
gliders)
176 Any chapter Raw materials 3% Nil 40
for manufacture
of,-
(i) aircrafts
falling under
heading No.
88.02;
(ii) parts of
aircrafts at
(i) above.
177 89 Barges imported Nil Nil 41
along with
ships for the
more speedy
unloading of
imported goods
and loading of
export goods
178 Anychapter Capital goods Nil Nil 42
and spares
thereof, raw
materials,
components,
material
handling
equipments and
consumables,
for repairs of
ocean-going
vessels by a
ship repair
unit registered
with the
Director
General of
Shipping,
Government of
India
179 89.01, All goods Nil Nil 43
89.02, (excluding
8904, vessels and
8905.10, other floating
8905.90 or structures as
89.06 are imported
for breaking
up)
180 Any chapter Raw materials Nil Nil 44
and parts, for
use in the
manufacture of
goods falling
under heading
No.89.01 or
sub-heading
Nos.8902.00,
8904.00,
8905.10,
8905.90 or
8906.00
181 Any chapter Components and Nil Nil -
parts, for
repair of
dredgers
182 28, 29, 32, 39, (A) Goods 10% - 45
70 or 90 specified in
List 15(1), for
the manufacture
of
telecommunication
grade jelly
filled cables /
telecommunication
grade optical
fibres /
optical fibre
cables;
(B) Goods
specified in
List 15 (2),
for manufacture
of
telecommunication
grade FRP.
183 90.01 Optical fibre, 30% - 45
for the
manufacture of
telecommunication
grade optical
fibre cables
184 90 Colour scanners 40% - -
or automatic
film
processors, for
use in the
printing
industry only
185 84, 85 or 90 The following Nil Nil 46
goods, imported
by an
accredited
press cameraman
- (i)
Photographic
cameras (ii)
cinematographic
cameras (iii)
lenses,
filters, flash
light apparatus
and exposure
meters required
for use with
the aforesaid
cameras.
186 84, 85 or 90 The following Nil Nil 47
goods, imported
by an
accredited
journalist -
(i) Personal
computers
including lap
top personal
computers (ii)
typewriters
(iii) fax
machines.
187 90 or any other Medical and Nil Nil 48
chapter surgical
instruments,
apparatus and
appliances
including spare
parts and
accessories
thereof
188 90 Plastic bags - Nil -
for preserving
blood and its
components
189 90 Compressed air Nil Nil -
breathing apparatus,
if imported for fire
fighting service
190 90 Component parts 10% - 49
of hearing aids
191 90 or 9804.90 Hearing aid 10% - -
appliances
192 90.21 Component parts 10% - 50
(other than
primary cells
and primary
batteries),
for the
manufacture of
hearing aids
including deaf
aids
193 90 or any other The following
chapter goods-
(A) Medical Nil Nil -
equipments
(excluding
Foley Balloon
Catheters)
specified in
List 16;
(B) Nil Nil -
Accessories of
the medical
equipment at
(A) above;
(C) Parts Nil Nil 51
required for
the manufacture
of the medical
equipments at
(A) above and
spare parts
required for
the maintenance
of the medical
equipment at
(A) above.
194 90 or any other Life saving Nil Nil 52
chapter medical
equipment
including
accessories or
spare parts or
both of such
equipment
195 90 or any other Parts required 10% - 53
chapter for the
manufacture,
and spare parts
required for
the
maintenance, of
medical
equipment
falling under
heading No.
90.18 to 90.21
and sub-heading
Nos. 9022.12,
9022.13,
9022.14 or
9022.21
196 90 or any other The following
chapter goods-
(A) Medical Nil Nil -
equipment
specified in
List 17;
(B) Parts Nil Nil 54
required for
the manufacture
of medical
equipment at
(A) above;
(C) Spare parts Nil Nil 54
required for
the maintenance
of the medical
equipment at
(A) above
197 91 or 9804.90 Braille watches Nil - -
and Braille
one-day alarm
clocks
198 91 Component parts Nil - 55
and cases, of
Braille
watches, for
the manufacture
of braille
watches
199 91 Components 25% - 56
(excluding
dial, dial
foot, dial
ring,
appliques,
bezel, back
cover, bezel
ring, movement
holder, crown,
stem pipe,
crystal with or
without tension
ring, O-ring or
gasket, hands,
complete watch
case and spring
bar / sick
bar), for the
manufacture of
mechanical
wrist watches
or quartz
analog wrist
watches
(watches
designed
primarily to
show the time
of the day,
with or without
additional
features)
200 91 or any other Component 25% - 57
chapter parts, for the
manufacture of
electronic
modules
(including
semi-knocked
down packs and
completely
knocked down
packs) of
digital,
analogue, digi-
ana and similar
combination
type electronic
wrist watches
(watches which
are designed
primarily to
show the time
of the day,
with or without
additional
features)
201 95 Requisites for Nil Nil 58
games and
sports
202 95 or any other (i) Synthetic Nil Nil 59
chapter tracks and
artificial
surfaces of
heading
No.95.06;
(ii) Equipments
required for
installation of
(i) above.
203 97 Works of art Nil Nil -
created abroad
by Indian
artists and
sculptors,
imported on the
return of such
artists or
sculptors to
India
204 97.06 Books, being Nil - -
antiques of an
age exceeding
one hundred
years
205 98 Orthopaedic 40% - -
appliances
falling under
heading No.
90.21,
imported by
post or air,
for personal
use
206 98.01 Goods required 60
for-
(i) fertilizer Nil Nil
projects;
(ii) coal 25% Nil
mining
projects;
(iii) captive 20% 10%
power plants
of 5 MW or
more;
(iv) power 20% Nil
generation
projects
including gas
turbine power
projects
(excluding
captive power
plants set up
by projects
engaged in
activities
other than in
power
generation);
(v) power 20% 10%
transmission
projects of 66
KV and above;
(vi) other 25% 10%
industrial
plants or
projects.
207 99 All goods - Nil -
