Notification No. 26/2000, Dated 1st Mar 2000

This notification provides partial exemption to specified goods imported in accordance with the Customs Tariff (Department of Origin under the Free Trade Agreement between the Democratic Socialist Republic of Sri Lanka and the Republic of India) Rules, 2000

1st March, 2000 

Notification No. 26/2000-Customs

        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 goods of the description specified in column (3) of the Table hereto annexed and falling under the Chapter, heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in column (2) of the said Table, from so much of that portion of the applied rate of duty of customs as is specified in the corresponding entry in column (4) of the said Table, subject to the following conditions, namely:-

        (1) the importer proves to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be in accordance with the Customs Tariff (Department of Origin under the Free Trade Agreement between the Democratic Socialist Republic of Sri Lanka and the Republic of India) Rules, 2000 published with the notification of the Government of the India in the Ministry of Finance (Department of Revenue) No. 19/2000-Customs (N.T), dated the 1st March, 2000 that the goods in respect of which the benefit of this exemption is claimed are of the origin of Sri Lanka;

        (2) in respect of articles of apparel and clothing accessories specified in List 3 of the Table:-

            (i) the exemption shall apply to a quantity of imports, hereinafter referred to as Tariff Rate Quota, not exceeding 8 million pieces computed from the 1st day of January, in a calendar year, out of which a minimum of 6 million pieces shall be manufactured from fabrics of Indian origin exported from Sri Lanka to India.

                    Provided that for the period from the 1st day of March, 2000 to the 31st day of December, 2000, the Tariff Rate Quota shall not exceed 6.67 million pieces shall be manufactured from fabrics of Indian origin exported to Sri Lanka from India.

      Provided further that the quantity of imports shall not exceed 1.5 million pieces in respect of each category of goods, as may be specified by the Government of India within the said Tariff Rate Quota.
            (ii) the imports shall be made only through the ports of Mumbai and Chennai.

        (3) in respect of tea, whether or not flavored, and goods of sub-heading No. 2101.20 specified in List 4 of the Table:-

            (i) the exemption shall apply to a Tariff Rate Quota not exceeding 15 million kilograms computed from the 1st day of January in any calendar year. 
                    Provided that for the period from the 1st day of March, 2000 to the 31st day of December, 2000, the Tariff Rate Quota shall not exceed 12.5 million kilograms

            (ii) the imports shall be made only through the ports of Calcutta and Cochin.

        (4) the importer follows the procedure as may be specified by the Government of India from time to time.

Explanation: For the purpose of this notification:-

  1. "applied rate of duty" means the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), with respect to the goods specified in the said Table, read with any other notification for the time being in force, issued in respect of such goods under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) but not including the notifications of the Government of India in the Ministry of Finance (Department of Revenue) Nos. 236/89-Customs dated the 1st September, 1989, 26/95-Customs dated the 16th March, 1995 and 105/99-Customs dated the 10th August,1999. "calendar year" means the period starting from the 1st day of January and ending on the 31st day of December of the same year.
 
S. No.Chapter, heading No or Sub-heading No.Description of goodsPortion of the applied duty 
(1)(2)(3) (4)
 LIST-1  
1.2.03, 2.04, 02.05,0206.30, 0206.41, 0206.49, 0206.80, 0206.90, 02.07,0208.10, 0210.11, 0210.12, 0210.19, 06.03, 06.04, 07.02,0703.90, 07.04, 07.05,07.06, 07.07, 07.08, 07.09, 07.10, 07.11, 07.12, 07.14, 14.01, 14.02, 14.03, 1404.10, 1404.20, 25.01, 25.02, 25.03, 25.04, 25.05, 25.06, 25.07, 25.08, 25.09, 25.11, 25.12, 2513.11, 2517.10, 2517.20, 2517.30, 25.18, 25.19, 25.20, 25.21, 25.22, 25.23, 25.24, 25.25, 25.26, 25.27, 25.28, 25.29, 25.30, 26.01, 26.02, 26.03, 26.04, 26.05, 26.06, 26.07, 26.08, 26.09, 26.10, 26.11, 26.13, 26.15, 2617.10, 26.18, 27.01, 27.02, 27.03, 27.04, 27.05, 27.06, 27.07, 27.08, 27.09, 27.10, 27.11, 27.12, 27.13, 27.14, 27.15, 28.01, 28.02, 28.03, 28.04, 2805.19, 2805.21, 2805.22, 2805.30, 2805.40, 28.06, 28.07, 28.09, 28.10, 28.11, 28.12, 28.13, 28.15, 28.16, 28.17, 28.18, 28.19, 28.20, 28.21, 28.22, 28.23, 28.24, 28.25, 28.26, 28.27, 28.28, 28.29, 28.30, 28.31, 28.32, 28.33, 28.34, 28.35, 28.36, 28.37, 28.38, 28.39, 28.40, 28.41, 28.42, 28.43, 28.44, 28.45, 28.46, 28.47,28.48, 28.49, 28.50, 28.51, 29.01, 29.02, 2903.11, 2903.12, 2903.15, 2903.16, 2903.16, 2903.19, 2903.21, 2904.22, 2903.23, 2903.29, 2903.30, 2903.51, 2903.59, 2903.61, 2903.69, 29.04, 2905.11, 2905.12, 2905.13, 2905.14, 2905.15, 2905.16, 2905.16, 2905.17, 2905.19, 2905.22, 2905.29, 2905.31, 2905.32, 2905.39, 2905.41, 2905.42, 2905.43, 2905.44, 2905.49, 2905.50, 29.06, 29.07, 29.08, 29.09, 29.10, 29.11, 29.12, 29.13, 29.14, 2915.11, 2915.12, 2915.13, 2915.21, 2915.22, 2915.23, 2915.29, 2915.31, 2915.32, 2915.33, 2915.34, 2915.35, 2915.39, 2915.40, 2915.50, 2915.60, 29.16, 29.17, 29.18, 29.19, 2920.10, 29.21, 29.22, 29.23, 29.24, 29.25, 29.26, 29.27, 29.29, 2930.10, 2930.20, 2930.30, 2930.40, 29.31, 29.32, 29.34, 29.37, 29.38, 29.40, 3102.10, 3102.80, 31.03, 3104.10, 3104.30, 3104.90, 3105.10, 3105.30, 3105.40, 44.04, 44.05, 44.06, 44.07, 44.08, 44.09, 44.10, 44.11, 44.12, 44.13, 44.14, 44.15, 44.16, 44.17, 44.18, 44.19, 44.20, 44.21, 47.01, 47.02, 47.03, 47.04, 47.05, 47.06, 47.07, 4802.10, 4802.20, 4802.30, 4802.40, 4802.51, 48.04, 48.05, 48.06, 48.07, 4808.20, 4808.30, 4808.90, 4809.20, 4809.90, 48.10, 4811.31, 4811.39, 4811.40, 4811.90, 48.12, 48.13, 48.14, 48.15, 48.16, 48.18, 48.19, 48.20, 4823.40, 4823.51, 4823.59, 4823.70, 4823.90, 49.01, 49.03, 49.08, 49.09, 49.10, 49.11, 84.02, 84.03, 84.04, 84.05, 84.06, 8407.21, 8407.29, 8407.31, 8407.32, 8407.33, 8407.34, 8407.90, 84.08, 84.09, 84.10, 84.11, 84.12, 84.13, 84.14, 84.15, 84.16, 84.17, 84.18, 94.19, 84.20, 84.21, 84.22, 84.23, 84.24, 84.25, 84.26, 84.27, 84.28, 84.29, 84.30, 84.31, 84.32, 84.33, 84.34, 84.35, 84.36, 84.37, 84.38, 84.39, 84.40, 84.41, 84.42, 84.43, 84.44, 84.45, 84.46, 84.47, 84.48, 84.49, 84.50, 84.51, 84.52, 84.53, 84.54, 84.55, 84.56, 84.57, 84.58, 84.59, 84.60, 84.61, 84.62, 84.63, 84.64, 84.65, 84.66, 84.67, 84.68, 84.69, 8470.21, 8470.29, 8470.30, 8470.40, 8470.50, 8470.90, 84.71, 84.72, 84.73, 84.74, 84.75, 84.76, 84.77, 84.78, 84.79, 84.80, 84.81, 84.82, 84.83, 84.84, 84.85, 92.01, 92.02, 92.03, 92.04, 92.05, 92.06, 92.07, 92.08, 9209.10, 9209.20, 9209.30, 9209.91, 9209.92, 9209.93, 9209.94, 9209.99All goods100%
 LIST-2  
151Wool, Fine or Coarse Animal Hair, Horsehair yarn and woven fabrics25%
2.52Cotton25%
353Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn except those falling under sub-heading No. 5305.11, 5305.19, 5308.10 and 5311.0025%
454Man made filaments except those falling under sub-heading Nos. 5402.10, 5402.20, 5402.31, 5402.32, 5402.33, 5402.41, 540242, 5402.43, 5402.51, 5402.52, 5402.61, 5402.62, 5402.62, 5404.10 and 5404.9025%
555Man made staple fibres except those falling under sub-heading No 5501.20, 5501.30, 5503.20, 5503.30, 5505.10, 5506.20 and 5506.3025%
656Wadding, felt and non  wovens, special yarns, twine cordage, ropes and cables and articles thereof except those falling under sub-heading No 5607.90 and 5609.00 25%
758Special woven fabrics, tufted textile fabrics, lace tapestries, trimmings, embroidery25%
859Impregnated coated covered or laminated textile fabrics, textile articles of a kind suitable for industrial use25%
960Knitted or crocheted fabrics25%
1063Other made up textile articles, sets, worn clothing and worn textile articles25%
 LIST-3  
1.61Articles of apparels and clothing accessories, knitted or crocheted50%
2.62Articles of apparels and clothing accessories not knitted or crocheted50%
 LIST-4  
 0902.10, 0902.20, 0902.30, 0902.40, and 2101.20 All goods50%
 LIST-5  
 1. All goods other than 50%
 a) goods mentioned in lists 1, 2 3 and 4  
 b) goods listed in the Annexure appended to this notification  

 
ANNEXURE


S.No.Heading No/Sub-heading NoDescription of goods
(1)(2)(3)
 LIST-1 
 0801.11, 0801.19, 12.03, 1513.11, 22.03, 22.04, 2.05, 22.06, 22.07, 22.08, 39.15, 39.16, 39.17, 39.18, 39.19, 39.20, 39.21, 39.22, 39.23, 39.24, 39.25, 39.26, 40.01, 40.03, 40.04, 40.05, 40.06, 40.07, 40.08, 40.12, 40.16, 40.17, 4601, 46.02, 48.03, 4808.10, 4809.10, 4811.10, 4811.21, 4811.29, 48.17, 48.21, 4823.60, 50.01, 50.02, 50.03, 50.04, 50.06, 50.07, 5305.11, 5305.19, 5308.10, 53.11, 5402.10, 5402.20, 5402.31, 5402.32, 5402.33, 5402.41, 5402.42, 5402.43, 5402.51, 5402.52, 5402.61, 5402.62, 54.04, 5501.20, 5501.30, 5503.20, 5503.30, 5505.10, 5506.20, 5506.30, 5607.90, 56.09, 57.01, 57.02, 57.03, 57.04, 57.05, 61.01, 61.02, 61.03, 61.04, 61.05, 61.06, 61.07, 61.08, 61.09, 61.10, 61.11, 61.12, 61.13, 61.14, 61.15, 61.16, 61.17, 62.01, 62.02, 62.03, 62.04, 62.05, 62.06, 62.07, 62.08, 62.09, 62.10, 62.11, 62.12, 62.13, 62.14, 62.15, 62.16, 62.17 All goods
 LIST-2 
1.1.01, 1.02, 1.03All goods
2.01.04Live sheep & lamb for breeding purposes
3.01.04Live sheep & lamb for other than breeding purpose
4.01.04Live goats
5.01.05Live fowls of the species Gallus domesticus, weighing not more than 185 g., other than grand parent stock
6.01.05Live turkeys, weighting not more than 185 g., other, other than grand parent stock.
7.01.05Live poultry, weighting not more than 185 g., other, other than grand parent stock.
8.01.05Live fowls of the species Gallus domesticus, weighting not more than 185 g g., but not more than 2,000 g., other than grant parent stock.
9.01.05Live fowls of the species Gallus domesticus, weighing more than 2,000 g other than grand parent stock
10.01.05Other live poultry, weighing 185 g., or more, other than grand parent stock.
11.01.06, 2.01, 2.02, 0206.10, 0206.21 0206.22,0206.29, and 0208.00All goods
12.02.08Other meat or edible meat offal, fresh, chilled or frozen of protected species
13.2.09All goods
14.02.10Meat of bovine animals, salted, in brine, dried or smoked.
15.02.10Other meat and edible meat offal, salted, in brine, dried or smoked, edible flours and meals of meat or meat offal, of protected species.
16.3.01, 4.09, 4.10All goods
17.05.02Pigs, hogs, boars’ bristles and hair and waste thereof, of protected species.
18.05.02Wastes of bristles and hair of pigs, hogs, boars
19.05.02Badger hair and other brush making hair
20.05.02Yak tail
21.05.02Waste of badger hair and other brush making hair
22.05.04Guts of cattle for natural food casings.
23.05.04Guts of sheep & goats for natural food casings
24.05.04Guts of other animals for natural food casings
25.05.04Guts, other than for natural food casings
26.05.04Bladers and stomachs of animals, other than fish.
27.05.05Feathers, skins, or other parts of protected birds, of a kind used for stuffing, down.
28.05.05Peacock tail and wing feather
29.05.05Feather, skins, or other parts of protected birds, other than for stuffing purpose. 
30.05.05Powder and waste of feathers and parts of feathers, of protected birds.
31.05.05Skins and other parts of birds, protected species.
32.05.06Bones, including horn-cores, crushed, treated with acid, of protected species.
33.05.06Bones, grist, treated with acid, of protected species
34.05.06Ossein, treated with acid, of protected species
35.05.06Bones, horn-cores and parts thereof, not crushed, of protected species.
36.05.06Bone meal, of protected species.
37.05.06De-gelatinized bones and horn –cores; powder and waste of bones and horn-cores, of protected species.
38.05.07Ivory unworked or simply prepared
39.05.07Powder and waste of ivory
40.05.07Hoof meal, of protected species
41.05.07Horn meal, of protected species
42.05.07Hooves, claws, nails & beaks, of protected species
43.05.07Antlers, of protected species
44.05.07Buffalo horns, of protected species
45.05.07Tortoise-shell, unworked or simply prepared, of protected species
46.05.07Claws and waste of tortoise shell, of protected species
47.05.07Other parts of animals or birds, including hair and waste of protected species
48.05.08Coral unworked or simply prepared but not otherwise worked of protected species
49.05.08Chanks, of protected species
50.05.08Cowries, of protected species
51.05.08Cuttlefish fish bones, of protected species
52.05.08Shells of molluses, crustaceans echinoderms of protected species.
53.05.08Others corals and similar materials, including powder and waste thereof, of protected species.
54.05.09Natural sponges of animal origin, of protected species
55.05.10Bezoar cow (golochan), of protected species
56.05.10Ox gallstone, of protected species
57.05.10Placenta, frozen, of protected species.
5805.10Other animal products used in the preparation of pharmaceuticals products, of protected species.
59.05.11Bovine semen
60.05.11Fish maws edible
61.05.11Shark fins, edible
62.05.11Fish nail
63.05.11Of Wild life as specified in Wild Life Protection Act, 1972
64.05.11Fish waste, not elsewhere specified.
65.05.11Silkworm pupae, other than artemia cysts in dry and inactivated state in air tight tins or in polythene vacuum packs.
66.05.11Senews and tendons
67.05.11Other animal products not elsewhere specified or included, unfit for human consumption
68.6.01, 6.02, 7.01All goods
69.07.03Onions, fresh or chilled
70.07.03Garlic, fresh or chilled
71.07.13Australian lupin seeds
72.07.13Other dried leguminous vegetables (toxic pulses such as Blache Fleur or Vicia Sativa), shelled
73.9.08All goods
74.09.09Aniseed, for sowing and planting
75.09.09Badiyan seed, for sowing and planting
76.09.09Corriander seed, for sowing and planting
77.09.09Cumin black
78.09.09Cumin, other than black of sowing and planting
79.09.09Seeds of caraway, for sowing and planting
80.09.09Fennel seed, for sowing and planting
81.09.09Juniper seed, for sowing and planting
82.09.10Ginger fresh
83.09.10Turmeric, fresh
84.09.10Celery seed
85.09.10Fenugreek seed
86.09.10Dill seed
87.09.10Ajwan seed
88.09.10Cassia torea seed
89.09.10Poppy powder
90.10.01Durum wheat, seed quality
91.10.01Wheat seed
92.10.01Messin seed quality
93.10.02Rye, seed quality
94.10.03Barley, seed quality
95.10.04Oats, seed quality
96.10.05Maize seed
97.10.05Maize, other, feed grade for poultry and animals.
98.10.06Rice in the husk, seed quality
99.10.07Grains sorgum, seed, seed quality
100.10.08Buckwheat, seed quality
101.10.08Jawar, seed quality
102.10.08Bajra, seed quality
103.10.08Ragi, seed quality
104.10.08Canary seed
105.10.08Other cereals, seed quality
106.12.01Soya beans, whether or not broken, seed quality
107.12.02Ground nuts, not roasted or otherwise cooked, in shell, H.P.S. seed quality
10812.02Ground nuts, not roasted or otherwise cooked, in shell, not elsewhere specified, seed quality
109.12.04Linseed, whether or not broken, seed quality
110.12.05Rape or Colza seeds, whether or not broken, seed quality
11112.06Sunflower seeds whether or not broken, seed quality
112.12.07Oil palm seed, seed quality
113.12.06Nut and kernels of other palm, seed quality
114.12.07Poppy seeds
115.12.06Cotton seeds, seed quality
116.12.07Castrol oil seeds, seed quality
117.12.07Sesamum seeds, seed quality
118.12.07Mustard seeds, seed quality
119.12.07Safflower seeds, seed quality
120.12.09Beet seeds of a kind used for sowing
121.12.09Seeds of forage plants, other than beet seed
122.12.09Seeds of herbaceous plants cultivated principally for their flowers.
123.12.09Cabbage seeds
124.12.09Cauliflower seeds
125.12.09Onion seeds
126.12.09Pea seeds
127.12.09Radish seeds
128.12.09Pomegranate seeds (Anar Dana)
129.12.09Tomato seeds
130.12.09Tamarind seeds
131.12.09Vegetable seeds for sowing not elsewhere specified
132.12.09Fruit seeds for sowing
133.12.09Other seeds etc. for sowing not elsewhere specified
134.12.11Poppy, flowers & unripe heads of dried poppy
135.12.11Psyllium husk
136.12.11Psyllium seed
137.12.11Ayurvedic and Unani herbs, not elsewhere specified
138.12.11Poppy husk
139.12.11Vinea rosea
140.12.11Mint, including leaves
141.12.11Jojoba Seed
142.12.12Locust beans, including locust beans seeds, seed quality
143.12.12Sugar cane
144.12.12Sugar beet
144.12.12 Sugar beet
145.13.01Other balsam and oleoresins, crude drugs
146.13.02Opium
147.14.04Other crude vegetable materials, inedible, not elsewhere specified, crude drugs.
148.15.01Lard; other pig fat and poultry fat rendered, whether or not pressed or solvent extracted
149.15.02Mutton tallow
150.15.02Other fats of bovine animals, sheep or goats, unrendered
151.15.02Rendered or solvent extracted fats of bovine animals; sheep or goats
152.15.03Lard stearin, lared oil, oloeo stearin, oleo-oil and tallow oil, not emulsified or mixed or-otherwise prepared
153.15.04Fish liver oils and their fractions, commercial quality, other than cod or squid liver oils, or mixtures thereof, containing elcospentaenoic Acid and Decosahexacnoic Acid
154.15.04Fish body oil, other than that containing Eicopentaenoic Acid and Decosahexaenoic Acid.
155.15.04Spern oil
156.15.04Other fats and oils and their fractions, of fish other than those containing Elecospentaenoic Acid and Decosahexaenoic Acid.
157.15.16Animal fats & oils and their fractions
158.15.17Margarine, excluding liquid margarine, of animal origin
159.15.17Imitation lard and other prepared edible fats; not elsewhere specified, of animal origin
160.15.18Animals oils and fats
161.15.22All goods
162.16.02Preparations based on bovine animals
163.23.01Meat meals and pellets (including tankage), unfit for human consumption
164.23.01Other flours, meals and pellets of meat or meat offal (including greaves).
165.23.01Fish meal unfit for human consumption
166.23.01Other flours, meals and pellets, of crustaceans, olluses, or other aquatic invertebrates
167.23.08Acorns and horse chestnuts
168.25.13Other pumice stone
169.25.13Emery, crude or in irregular pieces
170.25.13Natural corundum, crude or in irregular prices
171.25.13Natural garnet crude or in irregular pieces
172.25.13Emery powder
173.25.13Corundum powder
174.25.13Powder of other natural abrasives, grains, etc.
175.25.13Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular shape.
176.25.15Marble and travertine, crude or roughly trimmed.
177.25.15Marble cut or dressed
178.25.15Other marble & travertine, cut or dressed, into blocks or slabs of a rectangular shape
179.25.15Alabaster
180.25.15Ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, whether or not roughly trimmed or merely cut, into blocks or slabs of rectangular shape
181.25.16, 2517.41, 2612.10, 2612.20All goods
182.26.14Rutile
183.26.16Silver ores and concentrates
184.26.16Other ores and concentrates of precious meals (gold ores and concentrates)
185.26.17Other Ores and concentrates (crude drugs)
186.26.19Converted slag of blast furnace
187.26.19Dross, scaling and other waste from the manufacture of iron or steel.
188.26.20Ash and residues containing mainly zinc.
189.26.20Other ash and residues containing mainly other zinc compounds.
190.26.20Lead slag
191.26.20Lead residues
192.26.20Lead dross
193.26.20Other ash and residues containing mainly lead
194.26.20Brass dross
195.26.20Other ash and residues, containing mainly copper
196.26.20Aluminum dross
197.26.20Other ash and residues, containing mainly aluminum
198.26.20Ash and residues containing containing mainly vanadium
199.26.20Other ash and residues containing metals or metallic compounds.
20026.21All goods
201.28.05Sodium metal
202.28.43Colloidal precious metals
203.28.43Colloidal precious metals.
204.28.43Other silver compounds
205.28.43Gold compounds
206.28.43Other compounds of precious metals; amalgams of precious metals, other than Sodium Aurous Thiosulphate and noble metal solutions of platinum, rhodium and palladium.
207.28.44Uranium enriched in U235 and its compounds; Alloys, dispersions, ceramic products and mixtures containing natural uranium or natural uranium compounds.
208.28.44Uranium depleted in U-235 & thorium & their alloys thereof, not elsewhere specified.
209.28.44Compounds, inorganic or organic, of thorium or of Uranium depleted in U235
210.28.44Waste & scrap of uranium depleted in U235 and of thorium
211.28.44Radioactive elements and isotopes and compounds other than those of subheading No. 2844.10, 2844.20 or 2844.30; alloys, dispersions, ceramic products and mixtures containing these elements, isotopes, or compounds; radioactive residues.
212.28.44Spent fuel elements of nuclear reactors
213.28.44Natural uranium and its compounds, alloys, dispersions ceramic products and mixtures containing natural uranium or natural uranium products
214.28.45Heavy water (deuterium oxide)
215.25.45Other isotopes, other than those of heading No. 28.44; compounds inorganic or organic, of such isotopes.
216.28.46Cerium compounds
217.28.46Other compounds, inorganic or organic, of rare earth metals, of Yttrium. Or a Scandium or of mixture of these metals.
218.29.031,1,1-trichloroethane (methyl chloroform)
219.29.03Carbon tetrachloride; tetra chloromethane
220.29.031,1,2-Trichloro 1,2,2-trifluoro ethane's
221.29.03Other perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens.
222.29.03Trichloro-fluro-methane
223.29.03Dichloro-difluro-methane
224.29.03Dichloro- tetrafluoroethanes and chloro pentafluoroethane
225.29.03Other derivatives per halogenated only with fluorine and chlorine
226.29.03Bromo-chloro-difluoro-methane, bromo- trifluoromethate and dibromo-tetrafluoro ethanes
227.29.03Other halogenated derivatives of acyclic hydrocarbon containing two or more different halogens (ozone depleting substances)
228.29.03DDT-Technical 75 Wdp
229.2915.24Acetic anyhydride
230.29.20Tris (2,3 di-Bromopropyl) phosphate and crocidolite
231.29.30Allyl Isothiocyanate
232.29.331-Amino-4 Methyl Piperazinc
233.29.36Vitamin B1 and its salts
23429.36Vitamin B2 and its salts
235.29.36Vitamin B12
236.29.36Nicotinic acid and nicotinamide
237.29.39Papaverine, their salts and derivatives
238.29.39Noscapine (narcotine) and their derivatives
239.29.39Morphine
240.29.39Other alkaloids of opium and their derivatives and salts thereof
241.29.39Ephedrine and its salts
242.29.39Pseudoephedrine (INN) and its salts
243.29.41Penicillin & its salts
244.29.41Ampicilline & its salts
245.29.41Amoxycilline & its salts
246.29.41Cloxacilline & its salts
247.29.416-APA and other pencillines and their dervatives
248.29.41Streptomycin
249.29.41Tetracycline, Oxytetracycline and their salts
250.29.41Rifampicin, 3 formyl Rifa S. V., Rifa S/Rifa S sodium, and 1-amino-4-methyl piperazine
251.30.03Medicaments containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or teir derivatives, not put measured doses or in forms or packaging for retail sale.
252.30.04Streptomycin & its salts in capsules, injections etc.
253.30.04Penicillin in capsules, injections etc.
254.30.04Ampicilline in capsules, injections etc.
255.30.04Amoxycyllin in capsules, injections etc.
256.30.04Cloxacillin in capsules, injections etc.
257.30.04Ampicilline and Cloaxicilline (Amolox) in capsules injections etc.
258.30.04Other anibiotics with pencilline acid structure or of streptomycinor their derivatives, not elsewhere specified, in capsules injections etc.
259.30.04Tetracycline and their salts
260.30.04Other formulations containing tetracycline in capsules, injections, etc.
261.30.04Chloramphenicol and streptomycin –formulation thereof, in capsules etc.
262.30.04Rifampicin – formulations, in capsules etc.
263.30.04Vitamin B1 and B2 and their salts
264.30.05Adhesive gauze bandage
265.30.05Adhesive tape (medical)
266.330.05Plaster of paris (surgical)
267.30.05Other bandages
268.30.05Cotton wool medicated
269.30.05Poultice of kaolin
270.30.05Medicated lint
271.30.05Bandages without adhesive layer
272.30.05Other wadding, gauze, bandages and similar articles, other than burn therapy dressing soaked in protective gel, micro pores surgical tapes, and corn and callous removers.
273.30.06First aid boxes and kits
274.3101Guano
275.3101Other natural animal and vegetable fertilizers
276.31.02Ammonium sulpho nitrate
277.31.02Other salts and mixtures of ammonium sulphate and ammonium nitrate.
278.31.02Double salts and mixtures of calcium nitrate and magnesium nitrate
279.31.02Ammonium nitrate, whether or not in aqueous solution.
280.31.02Calcium cynamide
281.31.02Mixtures of ammonium nitrate with calcium carbonate or other inorganic non fertilizing substances
282.31.02Sodium nitrate
283.31.04Potassium chloride pure
284.34.04Poly chlorinated or poly brominates biphenyls or polychlorinated terphenyls.
285.35.07Microboil rennet
286.35.07Other rennets and concentrates thereof
287.36.01Blasting powder
288.36.01Gun powder
289.36.01Propellent powders, not elsewhere specified
290.36.02Industrial explosives permitted types
291.36.02Other prepared explosives
292.36.03Detonating fuses
293.36.03Safety fuses
294.36.03Other mining blasting safety fuses
295.36.03Detonators containing and explosives electrically ignited non-ordnance
296.36.03Detonators, plain non-ordnance
297.36.03Percussion & detonating caps non-ordnance
298.36.03Igniters, non-ordnance
299.36.04Fireworks
300.36.04Ship signals very flare
301.36.04Sparklers
302.36.04Other signaling flares, rain rockets, fog signals and other pyrotechnic articles.
303.36.05Safety matches
304.36.06Combustible preparation
305.36.06Other ferro-cerium and other pyrophoric alloys
306.37.06Cinematograph feature films and video films.
307.37.06Other films of a width of 35 mm or more, other than certified children's films, teaching aids and audio visual news.
308.37.06Documentary films
309.37.06Advertisement films
310.37.06Children films, other than those so certified.
311.37.06Other cinematographic film, exposed and developed.
312.38.08Aldrin
313.38.08Aluminum phosphide
314.38.08Calcium cyanide
315.38.08Chlordane
316.38.08Chlorobenzilate
317.38.08Dimethyl dichloro viny1-phosphide
318.38.08Diaginal
319.38.08Heptachlor
320.38.08Lindane
321.38.08Methyl bromide
322.38.08Parathion methyl
323.38.08Dimethoate technical
324.38.08Melathion
325.38.08Endosulphan technical
326.38.08Quinalphos
327.38.08Isoproturon
328.38.08Fenthion
329.38.08Cipermethrin technical
330.38.08Allethrin
331.38.08Synthetic pyrethrum
332.38.08Other insecticides
333.38.08Maneb
334.38.08Sodium Pentachlorophenate
335.38.08Tetramethyl thirum disulphide
336.38.08Zineb
337.38.08Other fungicides
338.38.08Chloromethyl phenoxy acetic acid
339.38.082-4 dichloro phenoxy acetic acid & its esters
340.38.08Gibberellic acid
341.38.08Other weedicides & weed killing agents
342.38.08Disinfectants
343.38.08Repellant for insects in the form of tablets, cake, coils, etc.
344.38.08Other rodenticides and similar products, put up for retail sale or as preparation or articles.
345.38.24Containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine, ozone depleting substances
346.38.24Other mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens, ozone depleting substances.
347.38.24Other chemical products and preparations of the chemical or allied industries, not elsewhere specified., ozone depleting substances.
348.39.15Waste and scrap of phenoplast
349.39.15Waste and scrap of aminoplast
350.39.15Waste and scrap of alkyds and polyesters in other form, other than polyethylene, terfephthalate bottle waste and scrap
351.39.15Waste & scrap of polymides
352.39.15Waste & scrap of polyurethanes
353.39.15Waste & scrap of epoxide resins
354.39.15Waste & scrap of polypropylene
355.39.15Vinyl chloride & acetate copolymers waste & scrap
356.39.15Waste and scrape of acrylicpolymers, methacrylic copolymers in other forms
357.39.15Waste and scrap of regenerated cellulose
358.39.15Cellulose plastic waste, non plasticized
359.39.15Cellulose plastic waste, plasticized
360.39.15Cellulose plastic film scrap non-plasticized
361.39.15Cellulose plastic waste (cellulose acetate film scrap) plasticized
362.39.15Waste and scrap of polyvinyl acetate
363.39.15Waste and scrap of other polymerization and copolymerization products in other forms
364.39.15Waste parings and scrap, polymers of ethylene
365.39.15Waste parings and scrap, polymers of styrene

366.

39.15

Waste parings and scrap, polymers of vinyl chloride

367.

43.02

Tiger-cat skins

368.

40.04

Used rubber tyres without cut in bead wire, and other used rubber tyres (other than those with one cut or cut in two pieces).

369.

43.03.

Articles of apparels and clothing accessories of furskin, of protected species.

370.

43.03

Other articles of furskin of protected species

371.

48.01

Glazed newsprint

372.

48.01

Other newsprint

373.

48.02

Bank bond & cheque paper, in rolls and sheets, weighing 40 g./Sq.m. or more but not more than 150 g./Sq.m.

374.

48.02

Currency note paper in rolls and sheets, weighing 40 g./Sq.m. or more but not more than 150 g./Sq.m.

375.

48.02

Other paper and paper board, in rolls and sheets, weighing 40 g./Sq.m. or more but not more than 150 g./Sq.m. for security printing, currency paper, stamp paper and other special types of paper

376.

48.02

Bank bond & cheque paper, in rolls and sheets, weighing more than 150 g./Sq.m.

377.

48.02

Other paper, in roll and sheets, weighing more than 150g./ sqm., for security printing, currency paper, stamp paper and other special types of paper.

378.

48.02

Printing paper and writing paper, not elsewhere specified. Of which more than 10% by weight of the total fibre consists of fibres obtained by a mechanical process, for security printing, currency and stamp paper and other special types of paper.

379.

49.07

All goods

380.

55.05

Waste of synthetic fibres (acrylic fibres, tow and top).

381.

56.05

Yarn, combined with metal in the form of thread, strip or powder of covered with metal (Real zari thread: gold and silver thread combined with textile thread).

382.

63.10

Cotton rags, new or used, sorted, other than in a completely mutilated form

383.

63.10

Woolen rags, sorted

384.

63.10

Gunny cuttings, sorted

385.

63.10

Others rags sorted

386.

63.10

Cotton rags, new or used, not sorted.

387.

63.10

Woolen rags, not sorted, other than in a completely mutilated form.

388.

63.10

Other used or new rags, scrap, twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials, not sorted, other than in a completely mutilated form.

389.

71.06

Silver powder

390.

71.06

Silver unworked

391.

71.06

Silver sheets plates, strips tubes & pipes

392.

71.06

Silver semi manufactured, other

393.

71.08

Gold powder

394.

71.08

Gold, other unwrought forms

395.

17.08

Gold, other semi-manufactured forms

396.

71.08

Gold monetary

397.

71.09

Base metals or silver, clad with gold, not further worked than semi-manufactured.

398.

71.11

Base metals or silver, clad with gold, not further worked than semi manufactured

399.

71.12

Waste and scrap of gold, including metal clad with gold but excluding sweepings containing other precious metals

400.

71.12

Waste and scrap of silver, including metal clad with silver.

401.

71.13

Silver filigree work

402.

71.13

Silver jewellery unset

403.

71.13

Silver jewellery set with gems

404.

71.13

Parts of silver jewellery

405.

71.13

Jewellery of gold unset

406.

71.13

Jewellery of gold set with pearls

407.

71.13

Jewellery of gold set with diamond

408.

71.13

Jewellery of gold set with precious and semi precious stones

409.

71.13

Gold findings

410.

71.14

Manufactures of silver

411.

71.14

Parts of manufactures of silver

412.

71.14

Manufactures of gold

413.

71.14

Parts, of manufactures of silver or gold.

414.

71.14

Spinnerettes made mainly of gold

415.

71.15

Silver or gold coins, not being legal tender.

416.

71.18

Other coins

417.

71.04

Empty or discharged cartridges (waste and scrap), of stainless steel

418.

72.04

Empty or discharged cartridges of all bores and sizes of alloy steel with a Public Notice issued in this behalf.

419.

72.04

Empty or discharged cartridges (waste and scrap) of high seed steel.

420.

74.04

Waste and scrap of copper, other than specified product.

421.

74.04

Waste and scrap of copper alloys, other than specified products

422.

75.03

Nickel waste and scrap, other than specified products.

423.

76.02

Aluminium waste and scrap, other than specified products.

424.

78.02

Lead waste and scrap, other than specified products

425.

79.02

Zinc waste and scrap, other than specified products

426.

80.02

Tin waste and scrap, other specified products

427.

81.01

Waste and scrap of tungsten and alloys

428.

81.02

Waste & scrap of molybdenum & molybdenum alloys

429.

81.03

Tantalum wast & scrap, including powder

430.

81.04

Waste and scrap of magnesium, other than specified products

431.

81.05

Waste & scrap of cobalt and cobalt alloys (including cobalt powder)

432.

81.06

Waste and scrap of bismuth and bismuth alloys, including bismuth powder

433.

81.07

Waste and scrap of cadmium and its alloys including powder

434.

81.08

Waste and scrap of titanium and its alloys including powder

435.

81.09

Waste & scrap of zirconium, including powder

436.

81.10

Waste and scrap of antimony and its alloys including powder

437.

81.12

Waste and scrap of mangancese manganese base alloys

438.

81.12

Waste & scrap of beryllium & beryllium alloys

439.

81.12

Waste & scrap of chromium & chromium base alloys

440.

81.12

Germanium waste and scrap

441.

81.12

Vanadium waste and scrap

442.

81.12

Waste & scrap of Hafnium, Indium, Niobium, Rhenium, Thallium & other base metal & alloys not elsewhere specified.Including powders.

443.

81.13

Waste & scrap of cremates

444.

84.01

Nuclear Reactor

445.

84.01

Machinery and apparatus for isotopic separation and parts thereof

446.

84.01

Fuel elements non irradiated

447.

84.01

Parts of nuclear reactors

448.

84.07

Aircraft engines, second hand or reconditioned units.

449.

85.24

Magnetic tapes, of a width not exceeding 4 mm., other than computer software, audio cassettes or video tapes or discs of educational nature, learning aids, audio visual news or views, and certified children’s video film.

450.

85.24

Magnetic tapes, of a width exceeding 4 mm. but not exceeding 6.5 mm., other than computer software, audio cassettes or video tapes or discs of educational nature, learning aids, audio visual news or views, and certified children’s video film.

451.

85.24

Magnetic tapes, of a width exceeding 6.5 mm., other than computer software, audio cassettes or video tapes or discs of educational nature, learning aids, audio visual news or views, and certified children’s video film.

452.

85.24

Recorded video cassettes, other than audio visual news or views.

453.

85.24

Other recorded media for sound or similar phenomenon, other than media incorporating audio visual news or views

454.

85.25

Two way radio communication equipment, other than walkie-talkie sets, cordless telephones, car telephones and transportable telephones

455.

85.25

Satellite communication equipment. Other than VSAT terminals

456.

85.25

Radio broadcast transmitter

457.

85.25

TV broadcast transmitter

458.

85.25

Other transmission apparatus

459.

85.25

Marine radio communication equipment

460.

85.25

Other radio communication equipment including VHF, UHF and microwave communication equipment.

461.

85.25

Other transmission apparatus incorporating reception apparatus

462.

85.26

Radar apparatus

463.

85.26

Direction measuring equipment

464.

85.26

Direction finding equipment

465.

85.26

Non directional beacon

466.

85.26

VHF omni range equipment

467.

85.26

Other radio navigational aid apparatus

468.

85.26

Radio remote control apparatus

469.

85.29

Aerial/antennae for communication jamming equipment.

470.

85.29

Dish antennae for communication jamming equipment.

471.

85.29

Other aerials and aerial reflectors for communication jamming equipment.

472.

85.29

Other parts suitable for use solely or principally with the apparatus of heading Nos. 85.25 to 85.28 for communication equipment.

473.

85.43

Radio Frequency power amplifiers and noise generators for communication jamming equipment

474.

85.48

Specified waste and scrap of primary cells, primary batteries, and electric accumulators; spent primary cells, spent primary batteries, and spent electric accumulators.

475.

87.10

Tanks and other armoured fighting-vehicles, motorized whether or not fitted with weapons and part thereof

476.

88.01

Gliders and hang gliders, other than sports goods or equipment

477.

88.01

Ballcons other than sport goods and equipment.

478.

88.01

Other dirigibles and other non powered aircraft, other than sports goods or equipment.

479.

88.02

Helicopters, of an unladen weight not exceeding 2,000 kg.

480.

88.02

Helicopters, of an unladen weight exceeding 2,000 kg.

481.

88.02

Aeroplanes and other aircraft, of an unladen weight not exceeding.

  

2,000 kg.

482.

88.02

Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. But not exceeding 15,000 kg.

483.

8802.40,8802.60

Ali goods

484.

88.03

Propellers and rotors and parts thereof, reconditioned or second hand as aircraft spares.

485.

88.03

Undercarriages of goods of heading Nos. 88.01 or 88.02 and parts thereof, reconditioned or second hand parts as aircraft spares.

486.

88.03

Other parts of aeroplanes or helicopters, reconditioned or second hand parts as aircraft spares.

487.

88.03

Other parts of goods of heading No. 88.01 or 88.02, reconditioned or second hand parts as aircraft spares

488.

89.06

Warships of all kinds

489.

90.04

Passive night vision goggles

490.

90.13

Telescopic sights for fitting to arms

491.

91.11

Watch cases of silver or gold or of metal clad with silver or gold.

492.

91.11

Watch cases of base metal, gold or silver plated.

493.

93.01, 93.02

All goods

494.

93.03

Muzzle loading fire arms

495

93.03

Other sporting hunting or target shooting shotguns, including combination shotgun rifles

496.

93.03

Other sporting hunting or target shooting rifles

497.

93.03

Other firearms and similar devices which operate by the firing of an explosive charge

498.

93.04

Other arms such as spring, air or gas guns or pistols, truncheons, excluding those of heading No. 93.07

499.

93.05

Parts & accessories of revolvers or pistols

500.

93.05

Shotgun barrels

501.

93.05

Other parts and accessories of shotgun

502.

93.05

Other parts & accessories of other articles f heading No. 93.01- 93.04

503.

93.06

Cartridges for rivering or similar tolls or for captive-bolt humane killers and parts thereof

504.

93.06

Airgun cartridges

505.

93.06

Other airgun pellets

506.

93.06

Other cartridges and parts thereof

507.

93.06

Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof

508.

93.07

All goods

509.

96.01

Worked ivory and articles of ivory

510.

96.01

Worked tortoise-shell and articles thereof

511.

93.01

Worked mother of pearl and articles thereof

512.

96.01

Worked bone and articles thereof

513.

96.01

Worked horn, coral and other animal carving material & articles.

514.

96.02

Other articles of unhardened gelatin of animal origin.

515.

96.16

Scent sprays and similar toilet sprays, and mounts and heads therefore, ozone depleting substances.

516.

97.05

Stuffed animals & birds, taxidermy.

517.

97.05

Other collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest.

518.

98.04

Drugs & Medicines, intended for personal use, imported by post or air.

519.

98.04

Other dutiable articles, intended for personal use, imported by post or air.

520.98.05Articles of stores on board a vessel or vessel or aircraft on which duty is leviable under the Customs Act. 1962.
521.98.05Works of art ( i ) statatiray and pictures to be put up for public benefit in the public place ( ii ) Memorials of a public character intended to be put up in a public place. 
522.99.06, 99.07, 99.08, 99.10, 99.11, 99.12.All Goods
523.99Ivory manufactures as artware

 
(T.R RUSTAGI) 
JOINT SECRETARY TO THE GOVERENMENT OF INDIA

F No. 334/ 1/ 2000 – TRU

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