Notification No. 16/2000, Dated 1st Mar 2000

Chapter or heading no. or sub-heading No 

Description or goods

Standard rate

Additional Duty rate

Condition No.

(3)

0402.10
or
0402.21

0405.10
or
0406.90

5 or any other chapter

(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.

9

0703.10

Onions

Nil

-

-

10

07.13

Pulses

Nil

-

-

11

8

Cashew nuts in shell

Nil

-

-

12

0805.10 0805.30 0805.40 0808.10 0808.20 or 0813.20

All goods

35%

-

-

13

0806.10

All goods

25%

-

-

14

0810.90

All goods

15%

-

-

15

8, 12, 13, or 15, to 21

All goods ( excluding alcoholic preparations falling under sub-heading No. 2106.90 )

25%

-

2

16

10.01

All goods ( other than Spelt and Meslin)

50%

-

-

17

10.01

Spelt

Nil

-

-

18

10.01

Meslin

Nil

-

-

19

10.05, 10.06, 10.07 or 1008.20

All goods

Nil

-

-

20

1107.10

All goods

35%

-

-

21

12.09

All goods (other than those falling under 1209.91 and 1209.99 )

15%

-

-

22

1209.91 or 1209.99

All goods

5%

-

23

1211.90

All goods

15%

-

-

24

1301.90

Oleopine resin

15%

-

-

25

1302.19 or 1302.20

All goods

15%

-

-

26

1505

All goods

15%

-

-

27

15

Edible oils or any material ever which edible oil can be extracted when imported on or after the 8^th June, 1999 and upto and inclusive of the 31st day of March, 2000

Nil

Nil

3

28

15

Edible oils, falling under heading Nos. 15.07, 15.08, 15.09, 15.10, 15.11, 15.12, 15.13, 15.14, or 15.15.

35%

-

-

29

15

Refined vegetable oils ( other than coconut oil, RBD palm oil, RBD palm kernel oil and palm stearin ) of edible grade, in loose or bulk form

25%

-

-

30

15

1. Vegetable oils ( excluding coconut oil, palm oil and its fractions there or, whether refined or not ) of edible grade, in loose or bulk form other than those specified against S.NO. 29 above, imported for the manufacture of oil commonly known as "Vanaspati" or for refining.
2. Palm oil, and fractions thereof of edible grade, with free fatty acid content of at least 2%, in loose or bulk form, imported for the manufacture of oil commonly known as "Vanaspati"

Explanation:- The expression "Vegetable oil" means any vegetable oil with free fatty acid content of at least 0.5%

15%

-

4

31

17.01

All goods

60%

-

-

32

1702.11 or 1702.19

All goods

25%

-

-

33

17.03

All goods

15%

-

-

34

1704.10

All goods

35%

-

-

35

1806.90

15%

-

-

36

1901.10

Preparations for infant use, put up for retail sale

15%

-

-

37

1905.30

All goods

-

-

38

2004.10 2009.11 or 2009.19

All goods

35%

-

-

39

2106.90

All goods ( 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)

35%

-

40

22

Wine, for use as sacramental wine

35%

Nil

5

41

2203.00

All goods

-

Nil

-

42

22.04 22.05 or 22.06

All goods

-

Rs. 9 per litre

-

43

2207.10 or 22.08

All goods (other than Angostura bitters)

-

Nil

-

44

2207.20

All goods

15%

-

-

45

22.08

Angostura bitters

5%

-

-

46

2301.20

All goods

5%

-

-

47

23.04

Dietary Soya Fibre

15%

-

-

48

2309.90

Prawn feed

5%

-

-

49

23, 28, 29, 30, or 38,

Veterinary drugs and other goods specified in List 1

15%

-

-

50

25

Spodumene ore, Strontium ore or Natural Boron ore

15%

-

-

51

25.03

Crude or unrefined sulphur

5%

-

-

52

2620.19

All goods ( excluding zinc dross )

15%

-

-

53

2620.30

All goods ( excluding copper mill scale )

15%

-

-

54

27.01

Coking coal of ash content below 12%

5%

-

-

55

2701.12

All goods

15%

-

-

56

2707.12

Carbon black feedstock

25%

-

-

57

27.10

Explanation:- "Kerosene" means 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 specifications ISI : 1448 ( p-31 ) – 1968 as in force for the time being ) and is ordinarily used as an illuminant in oil burning lamps.

Nil

-

-

58

27.10

Explanation:- "Kerosene" means 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 specifications ISI :1448 (P-31 )- 1968 as in force for the time being and is ordinarily used as an illuminant in oil burning lamps.

25%

-

59

27

N-Paraffin imported for use in the manufacture of Linear Alkyl Benzene

20%

-

4

60

27.10

Naphtha

5%

-

-

61

27.10 or 2714.90

All goods, for the manufactures of ferulisers

Nil

Nil

4

62

2711.11

Liquefied natural gas

5%

-

-

63

2711.11 or 2714.90

All goods, for the purpose of power generation

-

Nil

-

64

28 or 29

Chemicals, for use in the manufacture of Centchroman

Nil

-

-

65

2801.20

Iodine for manufacture of Potassium Iodate

-

Nil

4

66

28

15%

-

-

67

28

Phosphoric acid, for the manufacture of fertilizers

5%

Nil

-

68

28

Anhydrous ammonia, for the manufacture offertilizers

-

Nil

-

69

28

Zirconium oxide or Yttrium oxide, for the manufacture or raw cubic zirconia

15%

Nil

-

70

29 or 38

Gibberellic acid

5%

Nil

-

71

29

DL – 2 Aminobutanol, Diethyl Malonate, Triethyl Orthofomate, Aceto Butyrolactone, Thymidine

Nil

-

-

72

29.22

L Lysine, L Lysine mono hydrochloride, DL Methionine or Methonine Hydroxy Analog

Nil

-

-

73

29

7 – ACA and Pseudoionone

15%

-

-

74

29

Methyl tertiary butyl ether

25%

-

-

75

29

Codeine Phosphate or Narcotine, imported by Government Opium and Alkaloid Factories

5%

Nil

-

76

29, 30, 35, 38 or 39

Nil

-

4

77

Any Chapter

Raw material, intermediates and consumables supplied by the UNICEF for the manufacture of DTP vaccines

Nil

Nil

6

78

28, 29 , or 30

Explanation:- The expressions "bulk 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 )

15%

-

79

28, 29, or 30

25%

-

-

80

28, 29, 30, or 38

2. Bulk drugs used in the manufacture of life saving drugs or medicines at ( A ) above

Nil

-

4

3. Other life saving drugs or medicines

Nil

Nil

7

81

29

Maltol, if imported for use in the manufacture of Deferiprone

Nil

-

4

82

30

Homoeopathic medicines

25%

-

-

83

30

Reference Standard, imported by the Central Drug Laboratory, Calcutta

Nil

Nil

8

84

30

Medicaments containing spirit

-

Nil

-

85

31

Kyanite salts, in a form indicative of their use for manurial purpose

5%

-

-

86

31

Muriated of potash, for use as manure or for the production of complex fertilisers

5%

-

-

87

31

Ammonium phosphate or ammonium nirtrophosphate, for use as manure or for the production of complex fertiliesers

5%

-

-

88

31

Composite fertilisers

5%

-

-

89

31

Potassium Nitrate, in a from indicative or its use for manurial purpose

5%

-

-

90

3102.10

Urea, for use manure

5%

-

-

91

3104.30

Potassium sulphate, containing not more than 52% by weight of K2O

5%

-

-

92

3105.30

Diammonium phosphate, for use as manure or for the production of complex fertilisers

5%

-

-

93

32, 39, or 71

5%

Nil

9

94

32, 34, 38, 83, or any other Chapter

1. Electric parts for fitting on electric lamp/ table lamp / wall lamp / ceiling lamp / door lamp / window lamp / garden lamp;
2. Hinges, metal locks and back of photo frames, and fittings for photo frame / box;
3. Wax items for candle holder / votive / cup;
4. Chemicals / lacquered for improved finish of export product;
5. Motifs for attachment of export product.

Nil

Nil

10

95

3301.90

Extracted oleoresins

25%

-

-

96

3302.10

All goods ( excluding compound alcoholic preparations of kind used for the manufature of beverages, of and alcoholic strength by volume exceeding 0.5 per cent. Volume, determined at 20 degrees centigrade )

35%

-

-

97

35

Hydroxyethl starch, imported for use in the manufacture of Plasma Volume Expanders

5%

-

4

98

35

Isolated soya protein

15%

Nil

-

99

37

Film strips and film slides for educations purposes

15%

Nil

-

100

37

Films of a predominantly educational character

15%

Nil

11

101

37

Microfilms, of printed books ( including covers for printed books ) , periodicals ( including newspapers), music manuscripts, maps, charts, plans, drawings and designs.

15%

Nil

-

102

37

Exposed and developed film sheets for printing or reproduction of printed books ( including covers for printed books ), periodicals ( including newspaper), music manuscripts, maps, charts, plans, drawings and designs

15%

Nil

-

103

37

Exposed cinematographic films

15%

Nil

12

104

37

Colour positive unexposed cinematographic films in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet.

5%

Nil

105

37 or 85

Films and video cassettes

15%

Nil

13

106

3701.20 or 3702.20

Instant print film

5%

107

3702.32 3702.39 3702.42 3702.43 or 3702.44

All goods

25%

-

-

108

38

Lumulus amebocyle ( LAL ) Test Kit

15%

-

-

109

38

Dipping Oil, Paclobutrazol ( Cultar )

15%

-

-

110

38

5%

-

-

111

3823.70

All goods

35%

-

-

112

39

Dextran, imported for use in the manufacture of Plasma Volume Expanders

5%

-

4

113

39

Saddle tree

5%

-

-

114

39 or 74

1. Alatheon of Chapter 39
2. Copper wire of Chapter 74

Nil

Nil

14

115

39, 48, or any other Chapter

Tags, labels, printed bags, stickers, belts, buttons or hangers, imported by bona fide exports

Nil

Nil

-

116

39, 44, 45, 54, 56, 95,

15%

-

-

117

39.20

Subbed polyester base imported for the manufacture or medical or industrial X-ray films and graphic art films

Nil

-

-

118

4012.10

Retreaded tyres, of a king used on aircrafts

3%

-

-

119

41

Wet blue chrome tanned leather, crust leather, finished leather of all kinds, including splits and sides of the aforesaid

Nil

-

-

120

43.01 and 43.02

All goods ( other than those falling under subheading Nos. 4301.30 and 4302.13 )

Nil

-

-

121

47

Pulp of wood or of other fibrous cellulosic material ( excluding rayon grade wood pulp)

Nil

-

15

122

47.07

All goods imported for use in, or supply to a paper manufacturing unit for manufacture or paper

5%

Nil

16

123

48

Grape guard, namely, paper of type generally use for the packing of grapes and which consists of two sheets of treated white paper pressed together with thin rectangular pouches containing sodium meta-be-sulphite, with kraft paper pasted thereto or a single paper coated with sodium meta-be-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

Nil

Nil

-

124

48.01

Newsprint

5%

Nil

-

125

48.02

Mould vat made watermarked bank note pater, imported by the Bank Note Press, Dewas, the Currency Note Press, Nasik, the India Security Press, Nasik, the Security Printing Press, Hyderabad, the Bhartiya Reserve Band Note Mudran Limited, Mysore, or the Bhartiya Reserve Band Note Mudran Limited, Salbony.

Nil

Nil

-

126

48.10

Light weight coated paper weighing upto 40 gm, imported by actual users for printing of magazines

5%

Nil

-

127

49

Commonwealth and International Reply Coupons and UNESCO Coupons

Nil

Nil

-

128

49

Greeting cards, diaries and calendars, and corresponding number of envelopes for such greeting cards, diaries and calendars, imported by the Untied Nations International Children’s Emergency Fund ( UNICEF )

Nil

-

-

129

49

Printed books ( including covers for printed books ) and printed manuals ( including those in loose-leaf form with binder

Nil

-

-

130

49

Cheque forms ( including blank travellers cheques )

15%

-

-

131

49.07

Printed Indian Bank Notes, imported by the Reserve Bank of India

Nil

Nil

-

132

49.11

Plans, drawings and designs

Nil

-

-

133

51.01

Raw wool, imported 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

Nil

-

-

134

51.01

-

2. Shorn wool falling under sub-heading no. 5101.21;

3. Carbonised wool falling under sub-heading No. 5101.30

135

53.01

Flax fibre

25%

-

-

136

5303.10

Raw jute

5%

-

-

137

5303.90

Jute waster ( including yarn waste and garnetted stock )

25%

-

-

138

54, 55, or 58

Lining and inter-lining materials

Nil

Nil

17

139

63.02

Cotton terry towels

25%

-

-

140

64 or any other Chapter

-

-

2. Other parts, consumables and items specified in List 3 ( B )

25%

-

-

141

70.15

Rough opthalmic blanks, for manufacture of optical lenses

25%

-

-

142

70.19

Yarns of glass fibres, not coloured

20%

-

-

143

70.19

Narrow woven fabrics of glass fibre

25%

-

-

144

71

Industrial diamonds, whether natural or synthetic, in dust or in powder form

25%

-

--

145

71

1. Raw pearls, other than cultured pearls;
2. Rubies, emeralds and sapphires, unset and imported uncut;
3. Rough diamonds;
4. Current coins of the Government of India

Nil

Nil

146

71

Raw cultured pearls (including admixtures of pearls containing raw real pearls and cultured pearls)

Nil

-

-

147

71

Rough semi-precious stones

Nil

-

-

148

71

Ash and residues containing precious metal or precious metal compounds, of kind used principally for the recovery of precious metal

15%

-

-

149

71

Foreign currency coins when imported into India by a Scheduled Bank

Nil

Nil

19

150

71.02

Non-industrial diamonds (other than rough diamonds)

15%

-

-

151

71.04

Rough synthetic stones

15%

-

-

152

7110.11 or 7110.19

Platinum

15%

-

-

153

72

Hot rolled stainless steel coils

25%

-

-

154

72

Tin mill black plate (TMBP ) coils, for the manufacture of tin plates only

25%

-

-

155

72.01

Pig iron

15%

-

-

156

7202.60

Ferro-nickel

5%

-

-

157

72.03

Hot briquetted iron ( HBI) and sponge iron, imported by or on behalf of an electric arc furnace unit or induction furnace unit.

25%

-

-

158

72.04

Melting scrap pf iron or steel ( other than stainless steel ro 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

5%

-

16

159

72.04

Re-rollable scrap

25%

-

20

160

7204.21

Scrap of stainless steel, for the purpose or melting

5%

-

-

161

72.06

Ingots

25%

-

-

162

72.07

Billets, blooms and slabs containing by weight less than 0.6 per cent. Of carbon

25%

-

-

163

72.08 or 72.11

Iron or non-alloy steel hot rolled coils ( flat rolled products in coils, not further worked than hot rolled, or not less than 1.5 mm, thickness, or a width exceeding 500mm, and of a weight not less than 500 kgs, per piece ), containing carbon content less than 0.6 percent by weight.

25%

-

-

164

72.18

Stainless steel slabs

25%

-

-

165

Any Chapter

Coin blanks imported by a Mint of the Government of India

Nil

Nil

21

166

72 or any other Chapter

The horological raw materials specified in List 4

15%

-

22

167

72 or 73

All goods required for the manufacture of goods falling under Chapter 84 or 85

25%

-

168

Nickel oxide sinter for use in the manufacture of steel

5%

-

4

169

75.02

Unwrought nickel for use in the manufacture of steel

5%

-

4

170

75.08

All goods

15%

-

-

171

76.02

Aluminium waster and scrap

15%

-

-

172

7615.19

All goods ( other than pressure cookers of aluminium alloys or non-stick utensils of alumininum)

25%

-

-

173

7615.20

All goods ( other than Sanitary ware of aluminium or aluminium alloys )

25%

-

-

174

80.07

All goods

25%

-

-

175

Any Chapter

Machinery and tools specified in List 5

5%

-

24

176

38 or 81

Graphite synthetic or cobalt alloy/metal powder, imported for the manufacture of diamonds tools falling under Chapter 82

25%

-

-

177

8207.90

Interchangeable tools for metal working hand tools

25%

-

-

178

84

Fogging machines 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

5%

Nil

-

179

84 or 90

Goods specified in List 6, designed for use in the leather industry

5%

Nil

180

Any Chapter

5%

-

25

181

Any Chapter

Explanation:- "Goods", for the purpose of this exemption means goods which are designed exclusively for non-ODS technology.

Nil

Nil

26

182

Any Chapter

1. Machinery, instruments, apparatus and appliances, as well as parts ( whether finished or not ) or raw materials for the manufacture of aforesaid items and their parts, required for renovation or modernisation of fertiliser plant; and
2. Spare parts, other raw materials ( including semi-finished material ) or consumables stores, essential for maintenance of the fertiliser plant mentions above

5%

16%

27

183

84

Spinnerettes 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.

25%

28

184

84 or 85

25%

-

-

185

84 or any other Chapter

Nil

Nil

-

186.

84 or any other Chapter

15%

Nil

-

187.

84 or 85

5%

-

29

188.

84 or 85

Nil

-

30

189.

85.06

15%

-

-

190.

Any Chapter

15%

-

4

191.

73, 84 or 85

25%

-

-

192.

8543.89

15%

-

-

193.

8409.91 or 8409.99

25%

-

-

194.

84.14

25%

-

-

195.

8418.99

25%

-

-

196.

84.21

5%

-

-

197.

Any Chapter

5%

-

-

198.

Any Chapter

5%

-

4

199.

8422.90

25%

-

-

200.

84.48

25%

-

-

201.

8451.90

25%

-

-

202.

8479.50 or 8479.89

Machinery for production of commodities

25%

-

-

203.

84 or any other Chapter

Goods specified in List 8 required for use in a Green House

25%

-

31

204.

84 or any Other Chapter

Goods specified in List 9 required for setting up crude petroleum refinery

5%

16%

-

205.

84 or any other Chapter

5%

-

32

206.

84 or any other Chapter

5%

-

32

207.

84 or any other Chapter

Goods specified in List 10 required for construction of roads 

Nil

Nil

33

208.

84 or any other Chapter

Navigational, communication air-traffic control and landing equipment and spare for maintenance of such equipment when imported by Airports Authority of India

25%

-

34

209.

84 or any other Chapter

25%

-

35

210.

Any Chapter

5%

16%

36

211.

Any Chapter

5%

16%

37

212.

85

5%

16%

38

213.

84, 85 or 90

5%

16%

39

214.

84, 85 or 90

5%

16%

40

215.

84 or 85

5%

16%

41

216.

84, 85 or 90

5%

16%

42

217.

84, 85 or 90

5%

16%

43

218.

84, 85 or any other Chapter

Parts of goods specifed at S.No. 212 to 217 above 

5%

16%

4

219.

84, 85 or 90

15%

-

220.

Any Chapter

15%

-

4

221.

84, 85 or any other Chapter

Goods specified in List 18 required in connection with petroleum operations undertaken under petroleum exploration licenses or mining leases, as the case may be, issued or renewed after the 1^st of April, 199 and granted by the Government of India of any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis

Nil

Nil

222.

84 or any other Chapter

Goods specified in List 18 required in connection with petroleum operations undertaken under specified contracts

Nil

Nil

45

223.

84 or any other Chapter

Nil

Nil

46

224.

68, 82 or 84

25%

-

47

225.

68, 82 or 84

5%

-

4

226.

29, 30, 34, 37, 38, 39, 69, 84, 85, 90 or 94

1. Medical equipment (excluding foley balloon catheter specified in List 20:

2. Parts, for the manufacture of goods at (A) above and spare parts, required for the maintenance of the goods at (A) above

-

227.

8472.90

20%

-

-

228.

8473.10

20%

-

-

229.

8473.30

-

-

-

230.

8473.30

5%

-

-

231.

8473.40

20%

-

-

232.

84 or 85

Nil

-

233.

84, 96

25%

-

-