NOTIFICATION New Delhi,dated the 1st March, 1997
No.20/97 - 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 all goods falling
under the Chapter, heading No. or sub-heading No.,
specified in column (2) of the Table hereto annexed,
of the First Schedule to the Customs Tariff Act, 1975
(51 of 1975), when imported into India, from so much
of that portion of the duty of customs leviable
thereon which is specified in 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
column (4) of the said Table, where the preferential
rate of duty is leviable.
TABLE
-----------------------------------------------------------------
S.No. Chapter or heading No. Standard Preferential
or sub-heading No. Rate Rate
-----------------------------------------------------------------
(1) (2) (3) (4)
-----------------------------------------------------------------
1. 1 40% ad -
valorem
2. 08.01 (except 0801.31), 40% ad 30% ad
08.02 (except 0802.11 valorem valorem
and 0802.12), 08.03,
08.04 (except 0804.10),
08.05
3. 0802.11 40% ad 30% ad
valorem or valorem or
Rs.55 per Rs.50 per
Kg. Kg.
whichever is whichever
lower is lower
4. 0802.12 40% ad 30% ad
valorem or valorem or
Rs.100 per Rs.95 per
Kg. Kg.
whichever is whichever
lower is lower
5. 0806.20 125% ad 115% ad
valorem valorem
6. 08.07, 08.08, 08.09 40% ad 30% ad
(except 0809.40), 08.10 valorem valorem
(except 0810.90), 08.11
to 08.14, 12.01 to
12.07
7. 12.08 40% ad -
valorem
8. 12.09 (except 1209.91 10% ad -
and 1209.99) valorem
9. 12.10, 12.11 (except 40% ad -
1211.90), 12.12 to valorem
12.14, 1301.10
10. 1301.20 40% ad 30% ad
valorem valorem
11. 1301.90, 13.02 (except 40% ad -
1302.19 and 1302.20) valorem
12. 15.01, 15.03, 15.04, 30% ad -
15.06 valorem
13. 15.05 20% ad -
valorem
14. 15.08, 15.11, 15.12, 30% ad 20% ad
1513.21, 1513.29, 15.15 valorem valorem
15. 15.16 to 15.18, 15.20 30% ad -
to 15.22 valorem
16. 16 40% ad -
valorem
17. 17 (except 1702.11, 40% ad -
1702.19 and 17.03) valorem
18. 18.01 30% ad -
valorem
19. 19 (except 1901.10) 40% ad -
valorem
20. 20 40% ad -
valorem
21. 21 (except 2106.90) 40% ad -
valorem
22. 2106.90 190% ad -
valorem
23. 22.01, 22.02, 22.09 40% ad -
valorem
24. 22.03 to 22.06 100% ad -
valorem
25. 2207.10, 22.08 260% ad -
valorem
26. 23 (except 2301.20) 40% ad -
valorem
27. 2301.20 Nil -
28. 24 40% ad -
valorem
29. 25.01, 25.03, 25.17, 25% ad -
25.21, 25.22, 25.24 valorem
30. 25.04 30% ad 20% ad
valorem valorem
31. 25.19 40% ad -
valorem
32. 26.02 to 26.19, 5% ad -
2620.20, 2620.40, valorem
2620.50, 2620.90, 26.21
33. 27.01 to 27.04 10% ad -
valorem
34. 2707.40 20% ad -
valorem
35. 2707.60 25% ad -
valorem
36. 28 (except 2801.20, 30% ad -
28.14, 2815.11, valorem
2815.12, 28.23 and
2845.10)
37. 28.14 Nil -
38. 29 (except 29.01, 30% ad -
29.02, 2903.15, valorem
2903.21, 2905.11,
2905.31, 2907.11,
2915.21, 2917.12,
2917.36, 2917.37,
2918.12, 2926.10,
2933.21, 2933.71,
29.36, 29.37, 2939.41,
2939.42, 2939.49,
2939.50 and 29.41)
39. 2905.11 20% ad -
valorem
40. 2907.11 25% ad -
valorem
41. 29.36 30% ad 24% ad
valorem valorem
42. 29.37, 2939.41, 30% ad 20% ad
2939.42, 2939.49, valorem valorem
2939.50
43. 29.41 30% ad 24% ad
valorem valorem
44. 30.01 to 30.04 30% ad 20% ad
valorem valorem
45. 30.05, 30.06 (except 30% ad -
3006.60) valorem
46. 31.01, 31.02 (except 30% ad -
3102.21 and 3102.50), valorem
31.03, 31.04 (except
3104.30), 3105.10
47. 32 (except 32.01, 30% ad -
3206.11, 3206.19) valorem
48. 33 (except 3302.10) 40% ad -
valorem
49. 3302.10 190% ad -
valorem
50. 34 (except 3402.11, 40% ad -
3402.12, 3402.13 and valorem
3402.19)
51. 3402.11, 3402.12, 40% ad 30% ad
3402.13 and 3402.19 valorem valorem
52. 35 30% ad -
valorem
53. 36 30% ad -
valorem
54. 37 (except 3701.20 and 25% ad -
3702.20) valorem
55. 38 (except 3801.10, 30% ad -
3802.10, 3812.10, 38.15 valorem
and 3817.10)
56. 3801.10, 3802.10, 30% ad 20% ad
3812.10 valorem valorem
57. 3815.11, 3815.12 25% ad 15% ad
valorem valorem
58. 3815.19, 3815.90 25% ad -
valorem
59. 3817.10 20% ad -
valorem
60. 39.16 to 39.26 30% ad -
valorem
61. 40 (except 4001.10, 40% ad -
4001.21, 4001.22, valorem
4001.29 and 4011.30)
62. 42 40% ad -
valorem
63. 4301.30, 4302.13 Nil -
64. 43.03 or 43.04 40% ad -
valorem
65. 44.01 to 44.03 Nil -
66. 46 40% ad -
valorem
67. 48.12 to 48.23 (except 40% ad -
4823.20) valorem
68. 4823.20 20% ad -
valorem
69. 49.05, 49.06 Nil -
70. 50 (except 50.02) 30% ad -
valorem
71. 51.01 to 51.04 20% ad -
valorem
72. 51.05 (except 5105.30), 40% ad -
51.06 to 51.13 valorem
73. 52 (except 52.01, 40% ad -
52.02, 5204.11, 52.05 valorem
and 5207.10)
74. 52.01 Nil -
75. 52.02, 5204.11, 52.05, 25% ad -
5207.10 valorem
76. 53.06 to 53.11 40% ad -
valorem
77. 54 (except 54.02 and 40% ad -
54.03) valorem
78. 55 (except 55.01 to 40% ad -
55.07) valorem
79. 55.05 30% ad -
valorem
80. 56 40% ad -
valorem
81. 57 40% ad -
valorem
82. 58 (except 5802.11 and 40% ad -
5802.19) valorem
83. 5802.11, 5802.19 25% ad -
valorem
84. 59 40% ad -
valorem
85. 60 40% ad -
valorem
86. 61 40% ad -
valorem
87. 62 40% ad -
valorem
88. 63 (except 63.10) 40% ad -
valorem
89. 63.10 25% ad -
valorem
90. 64, 65, 66 or 67 40% ad -
valorem
91. 68 (except 68.06) 40% ad -
valorem
92. 69 (except 69.02) 40% ad -
valorem
93. 70, 71 40% ad -
valorem
94. 72.02 20% ad -
valorem
95. 75 10% ad -
valorem
96. 76.01, 76.02 20% ad -
valorem
97. 80 20% ad -
valorem
98. 82.01 to 82.11 25% ad -
valorem
99. 82.12 to 82.15 40% ad -
valorem
100. 83 40% ad -
valorem
101. 8407.21 5% ad -
valorem
102. 84.01 to 84.06, 84.07 20% ad -
(except 8407.21), 84.08 valorem
to 84.13, 84.14 (except
8414.30, 8414.80,
8414.90), 84.16, 84.17,
84.18 (except 8418.10,
8418.21, 8418.22,
8418.29, 8418.91 and
8418.99), 84.19 to
84.21, 84.22 (except
8422.11, 8422.19 and
8422.90), 84.23 (except
8423.10), 84.24 to
84.46, 84.47 (except
8447.20), 84.48 (except
8448.11, 8448.19,
8448.51 and 8448.59),
84.49, 84.51 (except
8451.10 and 8451.90),
84.52 (except 8452.10,
8452.30, 8452.40 and
8452.90), 84.53 to
84.68, 84.74 to 84.78,
84.79 (except 8479.50,
8479.60 and 8479.89),
84.80, 84.81, 84.83,
84.84
103. 8414.30, 8414.80, 30% ad -
8414.90, 8450.20, valorem
8451.10, 8451.90,
8479.50, 8479.60,
8479.89, 84.85
104. 84.15, 8418.10, 40% ad -
8418.21, 8418.22, valorem
8418.29, 8418.91,
8418.99, 8422.11,
8422.19, 8422.90,
8423.10, 8447.20,
8448.11, 8448.19,
8448.51, 8448.59,
8450.11, 8450.12,
8450.19, 8450.90,
8452.10, 8452.30,
8452.40, 8452.90,
84.69, 84.70, 84.72,
8473.10, 8473.21,
8473.29, 8473.40,
8473.50
105. 84.82 10% + Rs. -
150 per Kg.
106. 8540.40, 85.42 10% ad -
valorem
107. 85.01 (except 8501.10), 20% ad
85.02 to 85.05, 85.14, valorem
85.15, 8517.90,
8518.90, 85.29, 85.30,
85.43 (except 8543.40,
8543.81 and 8543.89),
85.45 to 85.47
108. 85.08, 85.17 (except 30% ad -
8517.90), 8525.10, valorem
8525.20, 8527.90, 85.35
to 85.38, 8540.11,
8543.40, 8543.81,
8543.89, 8548.90
109. 8501.10, 85.06, 85.07, 40% ad -
85.09 to 85.13, 85.16, valorem
85.18 (except 8518.90),
85.19 to 85.21,
8522.90, 85.23, 85.24,
8525.30, 8525.40,
85.26, 85.27 (except
8527.90), 85.28, 85.31,
85.32, 85.39, 85.44
110. 86.01 to 86.06, 86.09 40% ad -
valorem
111. 87 (except 87.10) 40% ad -
valorem
112. 88 (except 8802.20, 40% ad -
8802.30, 8802.40, valorem
8803.10, 8803.20 and
8803.30)
113. 89 (except 89.08) 40% ad -
valorem
114. 89.08 5% ad -
valorem
115. 90.11 to 90.21, 20% ad -
9022.12, 9022.13, valorem
9022.14, 9022.21, 90.23
to 90.33
116. 9006.91, 9006.99, 25% ad -
9007.91, 9007.92, valorem
9008.90, 9009.90,
9010.90
117. 90.01 to 90.06 (except 40% ad -
9006.91 and 9006.99), valorem
90.07 (except 9007.91
and 9007.92), 90.08
(except 9008.90), 90.09
(except 9009.90), 90.10
(except 9010.90),
9022.19, 9022.29,
9022.30, 9022.90
118. 91.08 to 91.10, 91.14 25% ad -
valorem
119. 91.11 (except 9111.10 30% ad -
and 9111.90), 91.12, valorem
91.13 (except 9113.10)
120. 91.01 to 91.07, 40% ad -
9111.10, 9111.90, valorem
9113.10
121. 93 40% ad -
valorem
122. 94 40% ad -
valorem
123. 95 25% ad -
valorem
124. 96 40% ad -
valorem
125. 97 (except 97.04 and 40% ad -
97.05) valorem
126. 98.01 20% ad -
valorem
127. 98.02, 9804.10 30% ad -
valorem
128. 9804.90, 98.05 40% ad -
valorem
(RAJIV TALWAR)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA