Customs Notification
No.11/97 - Part 1
NOTIFICATION New Delhi, dated the 1st March, 1997
No.11/97 - CUSTOMS 10 Phalguna, 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 of the
description specified in column (3) of the Table below or column
(3) of the said Table read with the relevant List appended
hereto, as the case may be, 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
otherwise is specified.
TABLE
-----------------------------------------------------------------
S. Chapter Description of goods Standard Additional Condition
No. or 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 poultry 20% - -
stock and Donkey
stallions
3. 5 Pancreas Nil - -
4. 5 or The following goods, Nil Nil -
any namely:-
other (1) Frozen semen;
chapt (2) Frozen semen
er equipment, namely:-
(a) liquid nitrogen
containers, flasks,
refrigerators,
vessels, jars or
dewars, and their
accessories;
(b) Plastic
insemination sheath
and insemination
guns; and
(c) Weaton Ampoules
and straws for
freezing semen.
5. 6, 7, The following Nil Nil 1
8 or planting materials,
12 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
6. 8, All goods (excluding 25% - 2
12, alcoholic
13 or preparations falling
15 to under sub-heading
21 No.2106.90)
7. 1301. Oleopine resin 10% - -
90
8. 15 Edible oils or any Nil Nil 3
material from which
edible oil can be
extracted when
imported upto and
inclusive of the
31st day of March,
1997
9. 15 Vegetable oils 20% - -
(other than coconut
oil, RBD palm oil,
RBD palm kernel oil
and palm stearin) of
edible grade, in
loose or bulk form
10. 17.01 Refined sugar Nil Nil -
including white
crystal sugar, and
raw sugar
11. 1806. Food preparations 10% - -
90 meant for infant use
and put up for
retail sale, of -
(I) flour, meal,
starch or malt
extract containing
cocoa in a
proportion by weight
40% or more but less
than 50%, calculated
on a totally de-
fatted basis; or
(II) goods of
heading Nos. 04.01
to 04.04 containing
cocoa in a
proportion by weight
5% or more but less
than 10%, calculated
on a totally de-
fatted basis
12. 2106. All goods (excluding 40% - -
90 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)
13. 2203. All goods - Nil -
00
14. 22.04 All goods - Rs. 9 -
, per
22.05 litre
or
22.06
15. 2207. All goods - Nil -
10 or
22.08
16. 22 Wine, for use as 40% Nil 4
sacramental wine
17. 2309. Prawn feed Nil - -
90
18. 23, Veterinary drugs and 10% - -
28, other goods
29, specified in List 1
30 or
38
19. 25.03 Crude or unrefined Nil - -
sulphur
20. 2620. All goods (excluding 10% - -
19 zinc dross)
21. 2620. All goods (excluding 10% - -
30 copper mill scale)
22. 27.01 Coking coal of ash 3% - -
content below 12%
23. 27.10 Kerosene, that is to Nil - -
say, any hydrocarbon
oil (excluding
mineral colza oil
and white spirit)
which has a smoke
point of 18 mm or
more (determined in
the apparatus known
as the smoke point
lamp in the manner
indicated in the
Bureau of Indian
Standards
specification
ISI:1448 (P.31)-1968
as in force for the
time being) and is
ordinarily used as
an illuminant in oil
burning lamps.
24. 27.10 Naphtha Nil - -
25. 27.10 All goods, for the Nil Nil 5
or manufacture of
2714. fertilisers
90
26. 2711. All goods, for the - Nil -
11 or purpose of power
2714. generation
90
27. 28 or Chemicals, for use Nil - -
29 in the manufacture
of Centchroman
28. 28 The following goods:- 10% - -
(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.
29. 28 Phosphoric acid, for Nil Nil -
the manufacture of
fertilisers
30. 28 Anhydrous ammonia, - Nil -
for the manufacture
of fertilisers
31. 28 Zirconium oxide or 10% Nil -
Yttrium oxide, for
the manufacture of
raw cubic zirconia
32. 29 or Gibberellic acid Nil Nil -
38
33. 29 DL-2 Aminobutanol, Nil - -
Diethyl Malonate,
Triethyl
orthoformate, Aceto
Butyrolactone,
Thymidine
34. 29 Potassium penicillin Nil - -
G first crystals,
potassium penicillin
G crude, potassium
penicillin V first
crystals or
penicillin V acid
first crystals
35. 29.22 L Lysine, L Lysine 10% - -
mono hydrochloride,
DL Methionine or
Methionine Hydroxy
Analog
36. 29 7-ACA 20% - -
37. 29 Methyl tertiary 20% - -
butyl ether
38. 29 Codeine Phosphate or 20% - -
Narcotine, imported
by Government Opium
and Alkaloids
Factories
39. 29 The following goods, Nil - 5
for the manufacture
of Enzyme Linked
Immunoabsorbent
Assay Kits (ELISA
Kits):-
(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.
40. Any Raw materials, Nil Nil 6
chapt intermediates and
er consumables supplied
by the UNICEF for
the manufacture of
DTP vaccines
41. 28, Formulations or bulk 10% - -
29 or drugs, namely,
30 Nilutamide, Sodium
fusidate, Low
molecular weight
heparin or
Erythropoietin
Explanation.- The
expressions "bulk
drug", "drug" and
"formulation", shall
have the meanings
respectively
assigned to them in
the Drugs (Prices
Control) Order,
1995, issued under
section 3 of the
Essential
Commodities Act,
1955 (10 of 1955).
42. 28, Formulations or bulk 20% - -
29 or drugs, namely,
30 Ceftaxidime,
Cefotaxime,
Cisplatin,
Melaginina, Measles
vaccine,
Vinblastine,
Vincristine,
Zidovudine,
Alprostadil,
Ceftriaxone,
Carbencillin
disodium, Estradiol
patch, Lincomycin
HCl, Prostaglandin
F2 alpha (PGF2),
Salazosulpha
pyridine
Sulphadoxine or
Sulphamethoxy
pyrazine
Explanation.- The
expressions "bulk
drug", "drug" and
"formulation", shall
have the meanings
respectively
assigned to them in
the Drugs (Prices
Control) Order,
1995, issued under
section 3 of the
Essential
Commodities Act,
1955 (10 of 1955).
43. 28, The following goods-
29,
30 or (A) The life saving Nil Nil -
38 drugs or medicines
(including
diagnostic test
kits) specified in Nil - -
List 2
(B) Bulk drugs used Nil Nil 7
in the manufacture
of life saving drugs
or medicines at (A)
above
(C) Other life
saving drugs or
medicines
44. 30 Homoeopathic 20% - -
medicines
45. 30 Medicaments - Nil -
containing spirit
46. 3102. Urea, for use as Nil - -
10 manure
47. 31 Kyanite salts, in a Nil - -
form indicative of
their use for
manurial purpose
48. 31 Muriate of potash, Nil - -
for use as manure or
for the production
of complex
fertilisers
49. 31 Ammonium phosphate Nil - -
or ammonium nitro-
phosphate, for use
as manure or for the
production of
complex fertilisers
50. 3105. Diammonium Nil - -
30 phosphate, for use
as manure or for the
production of
complex fertilisers
51. 3104. Potassium sulphate Nil - -
30 containing not more
than 52% by weight
of K2O
52. 31 Composite Nil - -
fertilisers
53. 31 Potassium Nitrate, Nil - -
in a form indicative
of its use for
manurial purpose
54. 32, (i) Silver powder Nil Nil 8
39 or suspension of
71 chapter 32 or 71
(ii) Silicone resin
and silicone rubber
of chapter 39
55. 3301. Extracted oleoresins 20% - -
90
56. 3302. All goods (excluding 40% - -
10 compound alcoholic
preparations of a
kind used for the
manufacture of
beverages, of an
alcoholic strength
by volume exceeding
0.5 per cent.
volume, determined
at 20 degrees
centigrade)
57. 35 Isolated soya 10% - -
protein
58. 37 Film strips and film 10% Nil -
slides for
educational purposes
59. 37 Film of a 10% Nil 9
predominantly
educational
character
60. 37 Microfilms, of 10% Nil -
printed books
(including covers
for printed books),
periodicals
(including
newspapers), music
manuscripts, maps,
charts, plans,
drawings and designs
61. 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, plans,
drawings and designs
62. 37 Exposed 10% Nil 10
cinematographic
films
63. 37 or Films and video 10% Nil 11
85 cassettes
64. 38 Lumulus Amebocyte 10% - -
Lysate (LAL) Test
Kit
65. 38 Dipping Oil, 10% - -
Paclobutrazol
(Cultar)
66. 39.20 Subbed polyester 20% - 5
base imported for
the manufacture of
medical or
industrial X-ray
films and graphic
art films
67. 39 or (i) Alatheon of Nil Nil 12
74 chapter 39
(ii) Copper wire of
chapter 74
68. 39, Tags, labels, Nil Nil -
48 or printed bags,
any stickers, belts,
other buttons or hangers,
chapt imported by bona
er fide exporters
69. 39, The following goods 10% - -
44, for use in the
45, manufacture of
54, sports goods,
56 or namely:-
95 (1) Nylon gut
falling under
Chapter 39, 54 or
56;
(2) Willow clefts,
ashwood or beechwood
falling under
Chapter 44;
(3) Cork bottoms
falling under
Chapter 45 or 95.
70. 4012. Retreaded tyres, of 3% - -
10 a kind used on
aircrafts
71. 41 Wet blue chrome Nil - -
tanned leather,
crust leather,
finished leather of
all kinds, including
splits and sides of
the aforesaid
72. 47 Wood pulp (excluding Nil - 13
rayon grade wood
pulp) derived by
mechanical or
chemical means from
any fibrous
vegetable material
73. 47.02 All goods other than 5% - -
rayon grade wood
pulp
74. 47.07 All goods - Nil -
75. 48 Grape guard, namely, Nil Nil -
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
76. 48.01 Newsprint, having an 10% Nil -
ash content by
weight not exceeding
8%
77. 48.01 Newsprint, having an Nil Nil -
ash content by
weight exceeding 8%
78. 4802. Paper (excluding Nil Nil -
60 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
79. 49 Commonwealth and Nil Nil -
International Reply
Coupons and UNESCO
Coupons
80. 49 Greeting cards, Nil - -
diaries and
calendars, and
corresponding number
of envelopes for
such greeting cards,
diaries and
calendars, imported
by the United
Nations
International
Children's Emergency
Fund (UNICEF)
81. 49 Printed books Nil - -
(including covers
for printed books)
and printed manuals
(including those in
loose-leaf form with
binder)
82. 49.07 Printed Indian Bank Nil Nil -
Notes, imported by
the Reserve Bank of
India
83. 49 Cheque forms 10% - -
(including blank
travellers cheques)
84. 49.11 Plans, drawings and Nil - -
designs
85. 51.01 Raw wool, imported Nil - -
by a registered Apex
Handloom Cooperative
Society, a State
Handloom Development
Corporation, the
Khadi and Village
Industries
Commission, a State
Khadi and Village
Industries Board or
a registered Apex
State Level Khadi
Federation
86. 51.01 Raw wool of average 10% - -
fibre diametre 32
microns and above
87. 5303. Raw jute Nil - -
10
88. 5303. Jute waste 25% - -
90 (including yarn
waste and garnetted
stock)
89. 53.01 Flax fibre 20% - -
90. 55.02 Acetate tow 20% - -
91. 55.02 Viscose tow 25% - -
92. 55.04 Viscose staple fibre 25% - -
or
55.07
93. 63.02 Cotton terry towels 25% - -
94. 64 or The following goods
any for use in the
other leather industry,
chapt namely:- 20% - -
er
(1) Parts,
consumables and 20% - 14
other items
specified in List
3(A)
(2) Other parts,
consumables and
items specified in
List 3(B)
95. 70.15 Opthalmic blanks, 20% - 5
for manufacture of
optical lenses
96. 70.19 Glass fibre sewing - 5% 15
thread and glass
fibre filter cloth,
for manufacture of
goods intended for
pollution control
purposes
97. 71 Industrial diamonds, 30% - -
whether natural or
synthetic, in dust
or in powder form
98. 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.
99. 71 Raw cultured pearls Nil - -
(including
admixtures of pearls
containing raw real
pearls and cultured
pearls)
100. 71 Rough semi-precious Nil - -
stones
101. 71 Ash and residues 10% - -
containing precious
metal or precious
metal compounds, of
a kind used
principally for the
recovery of precious
metal
102. 71 Foreign currency Nil Nil 16
coins when imported
into India by a
Scheduled bank
103. 71.04 Rough synthetic 10% - -
stones
104. 72 Hot rolled stainless 25% - -
steel coils
105. 72 Cold rolled coils 25% - -
106. 72 Tin mill black plate 20% - -
(TMBP) coils, for
the manufacture of
tin plates only
107. 72.01 Pig iron 10% - -
108. 72.03 Hot briquetted iron 20% - -
(HBI) and sponge
iron, imported by or
on behalf of an
electric arc furnace
unit or induction
furnace unit
109. 72.04 Melting scrap of 5% - 17
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
110. 72.06 Ingots 20% - -
111. 72.07 Billets, blooms and 20% - -
slabs containing by
weight less than 0.6
per cent. of carbon
112. 7204. Scrap of stainless 10% - -
21 steel, for the
purpose of melting
113. 72.04 Re-rollable scrap 20% - 18
114. 72.08 Iron or non-alloy 25% - -
or steel hot rolled
72.11 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
115. 72.18 Stainless steel 20% - -
slabs
116. 72 or The horological raw 10% - 19
any materials specified
other in List 4
chapt
er
117. 82 or Machinery and tools Nil - 20
84 specified in List 5
118. 84 Fogging machines Nil Nil -
imported by a
Municipal Committee,
District Board, or
other authority
legally entitled to,
or entrusted by the
Government with, the
control or
management of a
Municipal Fund, for
use in combating
malaria and other
mosquito borne
diseases
119. 84 or Goods specified in 20% Nil -
90 List 6, designed for
use in the leather
industry
120. 84 or The following goods, 20% - 21
any when imported upto
other and inclusive of the
chapt 31st day of March,
er 1998, namely:-
(A) Parts of fuel
injection equipment
(including those in
semi-knocked down
packs or completely
knocked down packs)
for manufacture of
fuel injection
equipment;
(B) Parts of fuel
injection equipment
for providing
warranty coverage or
after sales service
(free of cost or
otherwise) to
customers by the
manufacturer of fuel
injection equipment;
(C) Parts (other
than raw materials)
for manufacture of
goods specified at
(A) above;
(D) Machinery,
tools and apparatus
falling under
Chapter 82, 84, 85
or 90, for
manufacture of fuel
injection equipment
121. 84, The following goods- 22
85 or
any (i) Wind operated 20% Nil
other electricity
chapt generators upto 30
er KW and wind operated
battery chargers Nil Nil
upto 30 KW
(ii) Parts of wind
operated electricity
generators, for
manufacture of wind
operated electricity
generators, namely:- 20% Nil
(a) Special
bearings, (b) Gear
box,
(c) Yaw components,
(d) Sensors,
(e) Parts of the
goods specified at 10% Nil
(a) to (d) above.
(iii) Parts of wind
operated electricity Nil Nil
generators, for
manufacture of wind
operated electricity
generators, namely:-
(a) Brake
hydraulics, (b)
Flexible coupling,
(c) Brake calipers,
(d) Wind turbine
controllers, (e)
Parts of the goods
specified at (a) to
(d) above.
(iv) Blades for
rotor of wind
operated electricity
generators, for
manufacture of wind
operated electricity
generators
(v) Parts and raw
materials for
manufacture of
blades for rotor of
wind operated
electricity
generators
122. 84, Goods required for,- Nil Nil 23
85 or (a) the substitution
any of ozone depleting
other substances (ODS);
chapt (b) the setting up
er of new capacity
with non - ODS
technology
123. 84, (A) Machinery, Nil - 24
85 or instruments,
any apparatus and
other appliances, as well
chapt as parts (whether
er finished or not) or
raw materials for
the manufacture of
aforesaid items and
their parts,
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.
124. 84 Spinnerettes made, 20% - 25
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
125. 84, The following goods, 10% - -
85 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.
126. 84 or The following goods, Nil Nil -
any namely :-
other (1) Plant,
chapt machinery,
er equipment, special
tools, tackles,
spares (including
insurance spares),
consumables and
security
surveillance systems
imported by or on
behalf of the
Reserve Bank of
India or Bhartiya
Reserve Bank Note
Mudran Private
Limited for the
setting up of New
Note Press projects
at Salboni in West
Bengal and at Mysore
in Karnataka;
(2) Plant,
machinery,
equipment, spares
(including insurance
spares) and
consumables imported
by or on behalf of
the Reserve Bank of
India for expansion
and modernisation of
the Currency Note
Press at Nasik in
Maharashtra and the
Bank Note Press at
Dewas in Madhya
Pradesh.
127. 84 or The following goods, 10% Nil -
any namely:-
other
chapt (a) Vacuum tube
er solar collectors,
concentrating solar
collectors, plastic
collectors or
stirling engines,
for manufacture of
solar energy
equipments;
(b) Linear actuators
for tracking
systems, Fresnel
lenses or sun
sensors, for
manufacture of
concentrating solar
collectors.
128. 84 or Spares, supplied 5% - 26
85 with outboard motors
for maintenance of
such outboard motors
129. 84 or Parts of outboard Nil 13% 27
85 motors specified in
List 7
130. 84.82 Ball or roller 10% + - -
bearings, of bore Rs.80
diameter more than per Kg.
60 mm, and parts
thereof
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