131. 85.06 Button cells 20% - -
132. Any Raw materials or 20% - 5
chapt parts, for
er manufacture of
button cells
133. 73, Agricultural silos 20% - -
84 or
85
134. 8543. Complete Ozone 10% - -
89 generators
135. 84.14 All goods, other 20% - -
than the following,
namely:-
(1) compressors of a
kind for use in
airconditioning and
refrigeration
equipment;
(2) parts of
compressors
specified at (1)
above.
136. 8418. All goods, other 20% - -
99 than parts of goods
falling under sub-
heading Nos.
8418.10, 8418.21,
8418.22 or 8418.29
137. 84.2 Catalytic convertors 5% - -
138. Any Parts of catalytic 5% - 5
chapt convertors
er
139. 8422. All goods, other 20% - -
90 than parts of dish
washing machines
140. 84.48 All goods, other 20% - -
than parts of goods
falling under sub-
heading No. 8447.20
141. 8450. Parts of goods 30% - -
90 falling under sub-
heading No.8450.20
142. 8451. All goods, other 20% - -
90 than parts of dry-
cleaning machines
143. 8479. Machinery for 20% - -
50, production of
8479. commodities
89
144. 84 or Goods specified in 25% Nil 28
any List 8 required for
other use in a Green House
chapt
er
145. 84 or The following goods, 5% - 29
any namely:-
other (1) Kits required
chapt for the conversion
er of motor-spirit or
diesel driven
vehicles into
Compressed Natural
Gas driven vehicles;
(2) Parts of the
kits specified at
(1) above.
146. 84 or Navigational, 20% Nil 30
any communication, air-
other traffic control and
chapt landing equipments
er and spares for
maintenance of such
equipments when
imported by Airports
Authority of India
147. 84 or Goods specified in 25% - 31
any List 9 required for
other the initial setting
chapt up of a hotel or for
er substantial
expansion of a hotel
148. 72, All goods, for 20% Nil 32
73, renovation or
84, modernisation of a
85 or power generation
90 plant (other than
captive power
generation plant)
149. 72, All goods, imported 10% - 33
73, by a manufacturer-
84, supplier for the
85 or manufacture and
90 supply of machinery
and equipment to a
power generation
plant (other than
captive power
generation plant)
150. 84, The machinery or 10% - -
85 or equipment specified
90 in List 10, required
for textile industry
151. Any Parts, for 10% - 5
chapt manufacture of the
er machinery/equipment
which is specified
in List 10
152. 84, Goods specified in,- 20% 10% 34
85 or
any (1) List 11(A) for
other on-shore or off-
chapt shore oil
er exploration or
exploitation
(2) List 11(B) for
on-shore oil
exploration or
exploitation
(3) List 11(C) for
off-shore oil
exploration or
exploitation
153. 84 or Parts and raw Nil Nil 35
any materials for
other manufacture of goods
chapt to be supplied in
er connection with the
purposes of off-
shore oil
exploration or
exploitation
154. 84 or Goods specified in Nil Nil 36
any List 12 required in
other connection with
chapt petroleum operations
er undertaken under
specified contracts
155. Any Goods required for 30% Nil 37
chapt the Hazira - Bijapur
er - Jagdishpur ( H - B
- J ) Gas Pipeline
Project
156. 68, Moulds (including 25% - 38
82 or chases for the
84 manufacture of semi-
conductor devices),
tools (excluding
tungsten carbide
micro PCB drills)
and dies, for the
manufacture of
electronic parts
157. 84, The goods specified 10% - -
85 or in List 13, for the
90 manufacture of goods
falling under
heading Nos. 85.41
or 85.42
158. 29, (A) Medical 10% Nil -
30, equipment (excluding
34, foley balloon
37, catheter) specified 10% - 39
38, in List 14;
39,
69, (B) Parts, for the
84, manufacture of goods
85, at (A) above and
90 or spare parts,
94 required for the
maintenance of the
goods at (A) above.
159. 84.71 Computer peripheral Nil Nil 40
or devices and power
85.04 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
160. 84.71 Hard disk drive, 10% - -
floppy disk drive,
compact disk- read
only memory (CD-ROM)
drive, cartridge
tape drive or
digital video disk
(DVD) drive
161. 8473. Parts (excluding 10% - -
30 populated printed
circuit boards) of
the machines of
heading No.84.71
162. 84 or Braille printer or Nil - -
85 braille embosser or
braille display,
specially designed
for computer systems
163. 85, Television Nil Nil 41
90 or equipment, cameras
any and other equipment
other for taking films,
chapt imported by a
er foreign film unit or
television team
164. 28, The following goods, 5
38, namely,-
85 or 10% Nil
98 (A) Silicon in all
forms, that is,
polycrystalline
silicon or ingots, 10% Nil
for the manufacture
of undiffused
silicon wafers; 30% Nil
(B) Undiffused
silicon wafers, for
the manufacture of
solar cells or solar
cell modules;
(C) Solar cells and
modules and photo-
voltaic systems, for
the manufacture of
photo-voltaic
applications.
165. 84,85 The goods specified 20% - -
or 90 in List 15
166. 28, The goods specified Nil Nil 42
29, in List 16, for the
84, manufacture of laser
85 or and laser based
90 instrumentation
167. 84, The goods specified 25% Nil 43
85 or in List 17
90
168. 85 (1) Newspaper page 25% Nil 44
transmission and
reception fascimile
system or equipment;
(2) Telephoto
transmission and
reception system or
equipment.
169. 85 or Closed Circuit 10% - -
90 Television system
used as Low Vision
Aid for visually
handicapped persons
170. 85 or Photographic, Nil Nil 45
any filming, sound
other recording and radio
chapt equipment, raw
er films, video tapes
and sound recording
tapes of foreign
origin, if imported
into India after
having been exported
therefrom
171. 85 One set of pre- Nil - -
recorded cassettes
accompanying books
for learning
languages and
essential complement
to such books
172. 8522. All parts 30% - -
90
173. 49 or Computer software Nil - -
85.24
174. 85 Compact Disc-Read 10% - -
Only Memory (CD-ROM)
175. 85 Floppy diskette 20% - -
176. 8540. All goods other than 20% - -
11 colour television
picture tubes
177. 8540. Data or graphic 10% - -
40 display tubes,
colour
178. 85 or The wireless 20% Nil 46
any apparatus,
other accessories and
chapt parts specified in
er List 18, imported by
a licenced amateur
radio operator
179. 85 or Parts, sub- 25% - 47
any assemblies, SKD
other kits, CKD kits of
chapt Approach
er Surveillance Radar
(ASR) and Mode-S
Monopulse Secondary
Surveillance Radar
(MSSR) and spares
for maintenance of
such equipment,
required for the
modernisation of
airport facilities
180. 85 or The following goods, 25% - 48
any namely:-
other
chapt (1) Mono or Bi polar
er Membrane
Electrolysers and
parts thereof
including secondary
brine purification
components, jumper
switches, filtering
elements for
hydrogen filters and
any other machinery,
required for
modernisation of an
existing caustic
soda unit based on
membrane cell
technology
(2) Membranes for
replacement of worn
out membranes in an
industrial plant
based on membrane
cell technology
181. 85 Video cassettes and Nil Nil 49
video tapes, of a
predominantly
educational
character
182. 85 Audio cassettes, if Nil Nil -
recorded with
material from books,
newspaper or
magazines, for the
blind
183. 85.24 Recorded magnetic Nil Nil 50
tapes, Compact Disc
- Read Only Memory
(CD-ROMS) and floppy
diskettes, imported
by the University
Grants Commission
for use in computers
184. 85 or Crash Tender and - Nil -
any similar other
other appliances for fire
chapt fighting operations,
er with powerful
engines of 150 KW
brake power and
above, capable of
attaining speed of
84 KM and above in
45 seconds
185. 85 or Goods imported for Nil Nil 51
any being tested in
other specified test
chapt centres
er
186. 87 Tricycles designed 10% - -
for use by crippled
and disabled persons
187. Any The goods specified Nil Nil 52
chapt in List 19, imported
er 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
188. Any Raw material and 25% Nil 53
chapt parts, required for
er the manufacture of
aircrafts to be used
for training
purposes
189. 88 Aeroplanes, Nil - -
helicopters,
simulators of
aeroplanes and
gliders
190. Any Parts of, 3% Nil 54
chapt aeroplanes, gliders,
er helicopters or
simulators of
aircrafts
(excluding rubber
tyres and tubes for
aeroplanes or
gliders)
191. Any Raw materials for 3% Nil 55
chapt manufacture of,-
er (i) aircrafts
falling under
heading No. 88.02;
(ii) parts of
aircrafts at (i)
above.
192. 89 Barges imported Nil Nil 56
along with ships for
the more speedy
unloading of
imported goods and
loading of export
goods
193. Any Capital goods and Nil Nil 57
chapt spares thereof, raw
er materials, parts,
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
194. 89.01 All goods (excluding Nil Nil 58
, vessels and other
89.02 floating structures
, as are imported for
8904, breaking up)
8905.
10,
8905.
90 or
89.06
195. Any Raw materials and Nil Nil 59
chapt parts, for use in
er the manufacture of
goods falling under
heading Nos.89.01,
89.02, 89.04, 89.05
(except 8905.20) or
89.06, in accordance
with the provisions
of section 65 of the
Customs Act, 1962
(52 of 1962)
196. Any Parts, for repair Nil Nil -
chapt of dredgers
er
197. 28, The following goods- 5
29,
32, (A) Goods specified 10% -
39, in List 20(A), for
70 or the manufacture of
90 telecommunication
grade optical fibres 20% -
or optical fibre
cables;
(B) Fibre reinforced 5% -
plastic rods FRP,
for the manufacture
of telecommunication
grade optical fibres
or optical fibre
cables;
(C) Goods specified
in List 20(B), for
manufacture of
telecommunication
grade FRP.
198. 90.01 Optical fibre, for 25% - 5
the manufacture of
telecommunication
grade optical fibre
cables
199. 84, The following goods, Nil Nil 60
85 or imported by an
90 accredited press
cameraman:-
(i) Photographic
cameras;
(ii) cinematographic
cameras; and
(iii) lenses,
filters, flash light
apparatus and
exposure meters
required for use
with the aforesaid
cameras.
200. 84, The following goods, Nil Nil 61
85 or imported by an
90 accredited
journalist:-
(i) Personal
computers including
lap top personal
computers;
(ii) typewriters;
and
(iii) fax machines.
201. 90 or Medical and surgical Nil Nil 62
any instruments,
other apparatus and
chapt appliances including
er spare parts and
accessories thereof
202. 90 Plastic bags for - Nil -
preserving blood and
its components
203. 90 or Goods specified in 25% - 63
any List 21 for live-
other stock breeding
chapt programmes
er
204. 90 Compressed air Nil Nil -
breathing apparatus,
if imported for fire
fighting service
205. 90 Spare parts of 10% - 64
hearing aids
206. 90 or Hearing aid 10% - -
9804. appliances
90
207. 90 or Parts (other than 10% Nil 5
any primary cells and
other primary batteries),
chapt for the manufacture
er of hearing aids
including deaf aids
208. 90.22 Linear accelerator Nil - -
with beam energy 15
MeV and above
209. Any Hospital Equipment Nil Nil 65
chapt (equipment,
er apparatus and
appliances,
including spare
parts and
accessories thereof,
but excluding
consumable items)
for use in specified
hospitals
210. 90 or The following goods-
any
other (A) Medical Nil Nil -
chapt equipment (excluding
er Foley Balloon
Catheters) Nil Nil -
specified in List
22;
Nil Nil 39
(B) Accessories of
the medical
equipment at (A)
above;
(C) Parts required
for the manufacture
of the medical
equipment at (A)
above and spare
parts required for
the maintenance of
the medical
equipment at (A)
above.
211. 90 or Life saving medical Nil Nil 66
any equipment including
other accessories or spare
chapt parts or both of
er such equipment
212. 90 or Parts required for 10% - 39
any the manufacture, and
other spare parts required
chapt for the maintenance,
er 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
213. 90 or The following goods-
any
other (A) Medical Nil Nil -
chapt equipment specified
er in List 23; Nil Nil 39
(B) Parts required
for the manufacture
of medical equipment
at (A) above and
spare parts required
for the maintenance
of the medical
equipment at (A)
above.
214. 90 or The following goods-
any
other (A) Medical Nil Nil -
chapt equipment specified
er in List 24; Nil Nil -
(B) Accessories of
the medical Nil Nil 39
equipment at (A)
above;
(C) Parts required
for the manufacture
of the medical
equipment at (A)
above and spare
parts required for
the maintenance of
the medical
equipment at (A)
above.
215. 90 or Goods for Tubal Nil Nil -
any Occlusion specified
other in List 25
chapt
er
216. 90 or Goods specified in Nil Nil 67
any List 26 imported by
other a handicapped or
chapt disabled person for
er his personal use
217. 91 or Braille watches and Nil - -
9804. Braille one-day
90 alarm clocks
218. 91 Parts and cases, of Nil - 5
Braille watches, for
the manufacture of
braille watches
219. 91 or Parts, for the 25% - 5
any manufacture of
other electronic modules
chapt (including semi-
er 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)
220. 95 Requisites for games Nil Nil 68
and sports
221. 95 or (i) Synthetic tracks Nil Nil 69
any and artificial
other surfaces of heading
chapt No.95.06;
er (ii) Equipments
required for
installation of (i)
above.
222. 97 Works of art created Nil Nil -
abroad by Indian
artists and
sculptors, imported
on the return of
such artists or
sculptors to India
223. 97.06 Books, being Nil - -
antiques of an age
exceeding one
hundred years
224. 98 Orthopaedic 20% - -
appliances falling
under heading No.
90.21, imported by
post or air, for
personal use
225. 98.04 The following goods,
imported by post or
air, for personal
use - Nil Nil -
(A) The life saving
drugs or medicines
(including Nil Nil 7
diagnostic test
kits) specified in
List 2
(B) Other life
saving drugs or
medicines
226. 98.01 Goods required for- 70
(i) fertiliser Nil Nil
projects;
20% Nil
(ii) coal mining
projects; 20% 13%
(iii) captive power 20% Nil
plants of 5 MW or
more;
(iv) power
generation projects 20% 10%
including gas
turbine power
projects (excluding 20% 13%
captive power plants
set up by projects
engaged in
activities other
than in power
generation);
(v) power
transmission
projects of 66 KV
and above;
(vi) other
industrial plants or
projects.
227. Any Used bona fide Nil Nil 71
chapt personal and
er household effects
belonging to a
deceased person
228. Any Goods imported Nil Nil -
Chapt through postal
er parcels, packets and
letters, the duty
payable on which is
not more than rupees
one hundred
229. Any Archaeological Nil Nil 72
Chapt specimens,
er photographs, plaster
casts or
antiquities,
intended for
exhibition for
public benefit in a
museum managed by
the Archaeological
Survey of India or
by a State
Government
230. 99 All goods - Nil -