GENERAL EXEMPTION NO. 99
1447
III.
EXEMPTION NOTIFICATIONS FOR IMPORT OF GOODS AT CONCESSIONAL RATE
OF DUTY FOR MANUFACTURE OF E XCISABLE GOODS
GENERAL N.T. NOTFN. NO. 99
Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules,
1996.
[Notfn. No.36/96-Cus. dt. 23.7.96 (NT) as amended by Notfn. Nos. 43/96 (NT), 33/98 (NT) and 12/02
(NT)].
In exercise of the powers conferred by section 156 of the Customs Act, 1962 (52 of 1962), the
Central Government hereby makes the following rules, namely :1.
Short title and commencement. - (1) these rules may be called the Customs (import of Goods at
Concessional Rate of duty for Manufacture of Excisable Goods) Rules, 1996.
(2)
They shall come into force on the First day of September, 1996.
2.
Application. - (1) These rules shall apply to an importer who intends to avail of the benefit of an
exemption notification issued under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and
where the benefit of such exemption is dependent upon the use of imported goods covered by the notification
for the manufacture of any excisable commodity.
(1A) These rule shall apply only in respect of such exemption notification which prescribes for
the observance of these rules;
(2)
These rules shall also apply even if the excisable goods in or in relation to the manufacture
of which the imported goods are used are not chargeable to excise duty or are exempted from whole of the
excise duty.
3.
Registration - (1) A manufacturer intending to avail of the benefit of an exemption notification
referred to in sub-rule (1) of rule 2, shall obtain a registration from the Assistant Commissioner of Central
Excise or Deputy Commissioner of Central Excise having jurisdiction over his factory.
(2)
The registration shall contain particulars about the name and address of the manufacturer,
the excisable goods produced in his factory, the nature and description of imported goods used in the
manufacture of such goods.
(3)
The Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise
shall issue a certificate to the manufacturer indicating the particulars referred to in sub-rule (2).
4.
Application by the manufacturer to obtain the benefit. - (1) A manufacturer who has obtained a
certificate referred to in sub-rule (3) of rule 3 and intends to import any goods for use in his factory at
concessional rate of duty, shall make an application to this effect to the Assistant Commissioner of Central
Excise or Deputy Commissioner of Central Excise indicating the estimated quantity and value of such goods
to be imported, particulars of the notification applicable on such import and the port of import.
GENERAL EXEMPTION NO. 99
1448
(1A) The manufacturer may, at his option, file the application specified under sub-rule (1) either
in respect of a particular consignment or indicating his estimated requirement of such goods for a quarter.
(2)
The manufacturer shall also give undertaking on the application that the imported goods
shall be used for the intended purpose.
(3)
The application shall be countersigned by the Assistant Commissioner of Central Excise or
Deputy Commissioner of Central Excise who shall certify therein that the manufacturer is registered in his
office and has executed a bond with surety or security to his satisfaction in respect of end use of the imported
goods in the manufacturer's factory and indicate the particulars of such bond.
5.
Procedure to be followed by Assistant Commissioner of Customs or Deputy Commissioner of
Customs: (1) On the basis of the application countersigned by the Assistant Commissioner of Central
Excise or the Deputy Commissioner of Central Excise, the Assistant Commissioner of Customs or Deputy
Commissioner of Customs at the Port of importation shall allow the benefit of the exemption notification to
the importer.
Provided that where the importer has filed the application in respect of his estimated requirement
for a quarter, the said Assistant Commissioner of Customs or Deputy Commissioner of Customs shall debit
in the said application, the quantity and value of imports made under a particular consignment, also indicating
particulars of the bill of entry, before allowing the benefit of the exemption notification to the importer.
(2)
The Assistant Commissioner of Customs or Deputy Commissioner of Customs shall forward
a copy of the bill of entry containing the particulars of import, the amount of duty paid and other relevant
particulars to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise.
6.
Procedure to be followed by the Assistant Commissioner of Central Excise or Deputy
Commissioner of Central Excise: - The Assistant Commissioner of Central Excise or Deputy Commissioner
of Central Excise shall acknowledge the receipt of the intimation received from the Assistant Commissioner
of Customs or Deputy Commissioner of Customs.
7.
Records to be maintained by the manufacturer. - The manufacturer, obtaining benefit in these
rules, shall,
(a)
give information of the receipt of the imported goods in his factory, within two days
(excluding holiday, if any) of such receipt, to the superintendent of Central Excise, having Jurisdiction over
his factory; and
(b)
maintain a simple account indicating the quantity and value of goods imported, the quantity
of imported goods consumed for the intended purpose, and the quantity remaining in stock, bill of entry wise
and shall produce the said account as and when required by the Assistant Commissioner of Central Excise or
Deputy Commissioner of Central Excise.
8.
Recovery of duty in certain cases. - The Assistant Commissioner of Central Excise or Deputy
Commissioner of Central Excise shall ensure that the goods imported are used by the manufacturer for the
intended purpose and in case they are not so used take action to recover the amount equal to the difference
between the duty leviable on such goods but for the exemption and that already paid, if any, at the time of
importation, along with interest, at the rate fixed by notification issued under Section 28AB of the Customs
Act, 1962, for the period starting from the date of importation of the goods on which the exemption was
GENERAL EXEMPTION NO. 100
1449
availed and ending with the date of actual payment of the entire amount of the difference of duty that he is
liable to pay.
GENERAL EXEMPTION NO. 100
Nil duty or 5% duty on specified goods when imported into India for use in the manufacture of the
finished goods
[Notfn.No. 25/99-Cus. dt. 28.2.1999 as amended by Notfn. No. 60/99, 20/00, 54/00, 20/01, 26/02, 57/
02,108/02, 8/03, 28/03, 9/04, 70/04, 22/05, 25/08,20/10, 117/11,16/12].
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 specified in column (3) of Table below, and falling under the Chapters or heading or
sub-heading or tariff items 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, when imported into India for use in the manufacture of the finished goods specified in the corresponding entry in column (4) of the said Table, 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 the amount calculated at the rate of,(a)
Nil in the case of the imported goods specified in List A; and
(b)
5% ad valorem in the case of the imported goods specified in List B;
Provided that the importer follows the procedure set out in the Customs (Import of Goods at
Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.
S.
No.
Chapter
or heading or
sub-heading or
tariff item
(1)
(2)
TABLE
Description of imported goods
(3)
Description of finished goods
(4)
LIST A
1.
15, 29, 32,
34, 39, 48,
70
Alpha cellulose paper/cotton paper; Electrical
grade kraft paper; Tung oil; Volan/Silane
treated glass fabric/cloth
Copper clad laminates-phenolic or
paper phenolic or glas-epoxy types;
composite type copper clad laminates; printed circuit boards.
2.
25,28,40
56,70,84
85
Potassium carbonate/Potassium Nitrate(prilled); Parts of television picture tubes;
Barium carbonate; Pumice Powder; Cerium
parts of cathod ray tubes
oxide Anode buttons; Necks and Neck tubings;
wool felt/rubber based felt sleeve; cullet
(recycled glass scrap)Spodumene
GENERAL EXEMPTION NO. 100
(1)
(2)
(3)
1450
(4)
3.
25, 28, 40,
70, 84, 85
Strontium carbonate; garnet powder; stud pins; Glass shells/parts for colour picture
Titanium dioxide; sodium antimonate; rubber tubes; glass shell/parts of cathode ray
sleeve
tubes
4.
Omitted
5.
28
High purity gases:
Integrated circuits, Semi-conductor
Argon; halocarbon-14; halocarbon-116;
devices.
halocarbon-23, helium; silicon tetrachloride;
sulphur hexafluoride; chlorine; silane;
hydrochloric acid; phosphine & silane mixture;
boron trichloride; dichlorosilane, diborane;
hydrogen bromide; phosphine in nitrogen;
nitrous oxide; boron trifluoride; arsine & arsine
mixture; phosphine in hydrogen; hydrogen;
nitrogen
6.
28, 29
High purity chemicals:
Integrated circuits; Semi-conductor
Acetic acid MOS/CMOS grade; Sulphuric acid devices.
MOS/CMOS grade; Hydrochloric acid
MOS/CMOS grade; Buffered oxide etchant
MOS/CMOS grade; Ammonium fluoride
MOS/CMOS grade; Trichloroethylene
MOS/CMOS grade; Isopropyl alcohol,
MOS/CMOS grade Acetone MOS/CMOS
grade; Hydrofluoric acid MOS/CMOS grade;
Nitric Acid MOS/CMOS grade; Phosphoric
acid MOS/CMOS grade; Hydrogen peroxide
MOS/CMOS grade
7.
28, 29,
38, 76
Cadmium sulphide; cadmium telluride; silicon Solar cells/modules.
dioxide; cadmium chloride; zinc telluride;
indium; germane; disilane; phosphine;
hydrogen fluoride; aluminium sputtering target;
zinc oxide sputtering target; adhesive coated
aluminium foil; high purity hydrogen; high
purity nitrogen; high purity argon; copper
doped graphite paste; high purity methane;
diborane in high purity helium
8.
28, 29, 32,
38, 39, 68,
74
Copper plating salts, their brightners, levellers, Printed Circuit Boards.
conditioners, replenishers, stabilizers; Black
Oxide Coating (Microtech) solution/salts,
predip solution/salts, palladium catalyst
solution/salts
GENERAL EXEMPTION NO. 100
(1)
9.
(2)
1451
(3)
(4)
28, 29, 32
38, 71
Resistive, Conductive, Di-electric, Overglaze
or solder pastes, compositions or inks in
packing not exceeding 20 kg.
Hybrid Microcircuits; Potentiometers, Resistors (other than
heating resistors); Ceramic and
Mica Capacitors; Conductive
Rubber Switches/Key Boards.
10. 28, 29, 32,
39, 48, 69,
74, 85
Ceramic bodies (coated or uncoated);
bandoliering tape with or without adhesives;
solder plated copper wire of dia upto 1 mm;
solder plated brass wire of dia upto 1 mm;
high melting point solder alloy; paper backed
polyurethane tape; epoxy marking ink with or
without hardner/thinner
Thermistors; ceramic capacitors;
Resistors (other than heating
resistors)
11. 28, 29, 34
Resist stripper
Semi-conductor devices, printed
circuit boards.
12. 28, 29, 34,
85,
Special materials:
Surfactant, tetra ethyl-ortho-silicate (TEOS);
trimethyl borate (TMB); trimethyl phosphite
(TMPI); trichloroethane (TCA);
dichloroethylene; sputtering targets; photo
resist primer; edge bead remover
Integrated circuits, Semi-conductor
devices.
13. 28, 29, 37
Photo resist & associated thinners or/and
developers; photospin glass
Semi-conductor devices, printed
circuit boards; LED/LED Displays,
Liquid Crystal Displays, Hybrid
Micro-Circuits.
14. 28, 29, 38
Electrolyte
Etched or Formed Aluminium Foil,
Electrolytic Capacitors.
15. 28, 29, 38
Dopants or doping sources in all forms, and
with or without precious metal constituents
Semi-conductor devices.
16. 28, 29, 38,
39
Epoxy/Epoxide resins/Epoxy moulding powder , Capacitors; Semi-conductor Devices;
compounds orencapsulants; Fillers, thinners,
Light Emitting Diodes; Mounted
hardeners, accelerators and fire retardants
piergo electric Crystal; Liquid Crystal
Displays; Electronic Valves and
Tubes; Switches; Copper clad
laminates of glass epoxy/paper epoxy
type; composite type copper clad
laminates; Delay lines; Line and Wave
Traps; Potentiometers; Silicon
Crystals or Silicon wafers;
GENERAL EXEMPTION NO. 100
(1)
(2)
1452
(3)
(4)
Connectors; Resistors (other than
heating resistors); Deflection parts;
Loudspeakers; Magnetic Heads; Paper
Cones/Spiders/Dust Caps for Loudspeakers; Hybrid Microcircuits;
Printed parts, Relays.
17. 28, 32
Ferric Oxide of purity of 90% and above;
manganous manganic oxide with manganese
content 71% or above; Manganese di-oxide
of purity of 90% and above; Manganous
Oxide; Nickel Oxide; Strontium Carbonate
Ferrites, Ceramic Capacitors, Resistors
(other than heating resistors)
18. 28, 38, 39,
70, 74, 76
Aluminium paste; ethylene vinyl acetate sheets Solar cells/modules.
(EVA); primer for EVA; Crane glass; tedlar
coated aluminium sheet; phosphorous
oxychloride; halo carbon (CF4)/Freon gas;
tinned copper interconnect; toughened glass
with low iron content and transmittivity of min.
90% and above; multilayered sheets with tedlar
base; fluro polymer resin; ultra high purity
(UHP) silane in UHP nitrogen; UHP silane;
diborane in UHP silane; MOCVD grade
phosphine in UHP silane; silver sputtering
target; high purity tin tetrachloride; nitrogen
trifluoride of 90% purity and above
19. 28, 39, 68,
73
Blue steel lapping carriers/lapping carriers;
lapping vehicles; lapping abrasive powder;
lapping compound
Mounted piezo-electric crystals;
Printed Circuit Boards; Semiconductor devices; Potentiometers;
Resistors (other than heating
resistors); Connectors; Switches;
Relays; Tape deck mechanism;
Magnetic heads; Deflection parts; DC
micromotor upto 13.5 V not
exceeding 20 Watt rating; Silicon in
all forms, LED lamps and displays
20. 28, 39, 81,
85
Tantalum powder; Tantalum wire; GM Seals;
Cans; Silver powder suspension; Manganese
Nitrate; Heat shrinkable polyester tubing
Tantalum capacitors, Mounted Piezo
Electric Crystals.
21. 28, 48, 69,
75, 78, 81,
84
Lead based ceramic composition; Magnesium
titanate based ceramic composition; Neodium
based ceramic composition; Alumina
Ceramic dielectric (multilayer)
capacitors, Ceramic Capacitors,
Resistors (other than heating resistors)
GENERAL EXEMPTION NO. 100
(1)
(2)
1453
(3)
(4)
setters/slabs; Lint free paper/paper towels/
filter paper; Zirconia milling media/ high
alumina tumbling media; Steel shots - copper
plated hollow; Nickel and sulphonic acid based
plating chemicals; Razer blades/doctor blades
22. 28, 68
Tantalum Neodyme oxide; Neodyme oxide;
Strontium carbonate
Ceramic Capacitors.
23. 28, 70, 73,
75, 85
Crystal Holders, Bases, covers; Glass Bulbs;
Glass Bases; Nickel Eyelets; Springs; Solder
wire 25 SWG or thinner; Chromium Pellets
Mounted Piezoelectric crystals.
24. 28, 81
Tungsten rhenium wire; Suspension of
Electron guns and electron gun parts.
aluminium oxide in binder; Suspension of
tungsten powder and aluminium oxide in
binder; Triple carbonate suspension of calcium,
barium, strontium in binder
25. 29
Tetra Bromo Bisphenol-A; Tricresyl/Aryl
Phosphate
Copper clad laminates for Printed
Circuit Boards.
26. 32
Electron Phosphor
Electronic Valves and Tubes.
27. 28, 32, 38
Desmearing agents
Printed Circuit Boards.
28. 32, 35, 39
Silicone based resins, oils, varnishes, lacquers, Semi-conductor Devices; Liquid
elastomers, with or without additives
Crystal Displays; Electronic Valves
and Tubes; Resistors (other than
heating resistors); Connectors;
Magnetic Tape; Relays;
Potentiometers; Switches; Capacitor
Grade metallised plastic film;
Piezoelectric crystal; Hybrid Micro
circuits, Capacitors
29. 32, 37, 39
Solder Mask/Resist in ink or film form, with or Printed Circuit Boards.
without associated catalysts
30. 32, 38
Screen printing inks, dyes, emulsions, lacquers, Semi-conductor devices, pinted
films (including sensitisers, hardners, catalysts) circuit boards, potentiometers,
capacitors, hybrid microcircuits,
printed parts, coils and inductors,
resistors (other than heating resistors).
31. 32, 38
Internal dag, aqua dag, graphite, hitasols,
external quoting graphite or external dag
Electronic Valves and Tubes.
32. 35, 39
Polyamide coatings or adhesives
Semi-conductor devices; Heat sinks;
deflection parts.
GENERAL EXEMPTION NO. 100
(1)
(2)
1454
(3)
(4)
33. 37
Photo Polymer Film
Printed Circuit Boards; Liquid Crystal
Displays.
34. 37, 39
High resolution, high contrast photographic
Printed Circuit Boards; semifilms and photo stencil films; DIAZO (C6H5N2) conductor devices; hybrid
films
microcircuits.
35. 37, 70
High Resolution Photo Plates; Photomask
Substrates
High Resolution Photo Masks; Semiconductor devices; Liquid Crystal
Displays; Silicon Single Crystals or
Wafers, Printed Circuit Boards.
36. 37, 70
High resolution photo mask
Semi-conductor devices; printed
Circuit Boards; Liquid Crystal
Displays.
37. 38
Silicon in the form of undiffused wafers, discs
or chips
Semi-conductor devices.
38. 38, 39, 76 Polyvinyl flouride (TEDLAR); Tedlar
or any other Aluminium Tedlar; Toughened Glass
chapter
Silver paste
Solar cells/modules.
39. 38, 81
Lithium niobate wafers
Hybrid microcircuits.
40. 38, 85
Silicon in the form of diffused wafers, discs or Hybrid microcircuits or semichips (with or without molybdenum disc)
conductor devices.
41. 38, 85
Getters
Electronic valves and tubes.
42. 39
Glass epoxy or/and polyamide prepregs
multilayer Printed Circuit Boards;
copper clad laminates.
43. 39
Silicone rubber
Keypad switches; parts of EHT
transformers.
44. 39
Plain plastic films (other than polystyrene film) Plastic film Capacitors; Mixed
of thickness 26 microns or below, metallised
Dielectric Capacitors, other than
plastic films of thickness 26 microns or below power capacitors
“Explanation - for the removal of doubts,
‘plain plastic film’ includes biaxially oriented
poly propelene (BOPP) film.
45. 39
Nylon 6.30% glass filled, flame retardant
Potentiometers; connectors, Parts of
moulding powder/granules and with or without relays/ switches/connectors
other additives
46. 39
Plain and glass filled nylon/polyamide with or
without other additives
Relays; Potentiometers; tape deck
mechanism: connectors, Parts of
connectors; parts of relays/switches/
connectors.
GENERAL EXEMPTION NO. 100
(1)
(2)
1455
(3)
(4)
47. 39
Polypropylene moulding powder/granules
Deflection parts; Cassettes, capacitors
48. 39
Polybutylene terephthalate
Connectors: deflection parts; switches;
relays, resistors; potentiometers;
parts of relays/switches/connectors
49. 39
Heat shrinkable PVC sleeving, tubing, film or
ring
Capacitors; relays; deflection parts.
50. 39
Polyurethane lapping pads
Mounted piezoelectric crystals;
Printed Circuit Boards; semiconductor devices; potentiometers;
resistors (other than heating resistors);
connectors; switches; relays; tape
deck mechanisms; magnetic heads;
deflection parts; DC Micromotors
upto 13.5 volts and not exceeding 20
watts rating; silicon (in all forms).
51. 39
Plain polystyrene film
Plain film capacitors; mixed dielectric
capacitors.
52. 39
Plain plastic film (other than Polystyrene film) Electronic capacitor grade metallised
of thickness 12 microns or below
dielectric plastic film.
Explanation:-For the removal of doubt, “plain
plastic film” includes Biaxially Oriented
Polypropylene (BOPP) film
53. 39
Release film for multilayer laminates
Printed Circuit Boards.
54. 39,40
Polyvinyl Alcohol, Polyisobutylene.
Chlorosulphonated/chlorinated Polyethylene
Ferrites.
55. 39, 43
Antistatic materials in the form of tubes, strips, Semi-conductor devices, Hybrid
mats, covers, bins, boxes, containers
microcircuits.
56. 39, 48, 59,
85
Insulating/taping material (including pocket
carrier tape) in tape, roll or strip form with or
without adhesive
Capacitors; deflection parts; resistors
(other than heating resistors); semiconductor devices; inductors.
57. 39, 48, 85
Domes or Dust caps; Paper/Plastic cones
Loudspeakers.
58. 39, 48, 85
Parts of Potentiometers
Potentiometers.
59. 39, 59, 73
Screen mesh of stainless steel/polyester/
metallised polyester/metallised nylon (in sizes
of mesh 60 or above)
Ceramic capacitors, resistors;
potentiometers; hybrid microcircuits
60. 39, 69, 73,
85
Ceramic/alumina substrates
Potentiometers; printed parts, resistors
(other than heating resistors)
GENERAL EXEMPTION NO. 100
(1)
(2)
1456
(3)
(4)
61. 39, 73, 79,
85
Parts of megnetic sound heads
magnetic sound heads.
62. 39, 74, 76
Copper clad laminates laminated to nylon,
teflon, polyester; Aluminium clad entry foil
and back up laminates
Printed Circuit Boards.
63. 39, 85
Polyethylene terephthalate film with ferro
magnetic coating of thickness upto 0.005 inch
with magnetic coating 50 to 180 microinch
Floppy diskettes.
63A. 39, 73
Moulded shell with liner, steel hub ring,
spring, shutter
Floppy diskette (3.5” size)
64. 39, 85
Parts/articles of silicone, Elastomer or silicone Liquid Crystal Displays; Semirubber
conductor Devices; EHT
Transformers; Potentiometers;
Electrolytic Capacitors; Solid
tantalum capacitors.
65. 39, 85
Formers, bases, bobbins; Holders, brackets;
Shielding cases, cans
RF/IF coils or transformers or
deflection parts.
66. 40, 59
Bungs; Rubber pinch rollers with or without
plastic bush
Electrolytic capacitors; tape deck
mechanisms.
67. 40, 84, 85
Parts of Rotor Assembly; Commutator
assembly or parts thereof; Brush assembly or
parts thereof
DC Micromotors upto 13.5 volts and
not exceeding 20 watts rating.
68. 40, 85
Anode assembly consisting of EHT cable,
silicone rubber cap and contact spring or parts
thereof (EHT cable in cut pieces or running
length)
Deflection parts.
69. 48
Electrolytic Capacitor/Condenser Tissue paper Electrolytic Capacitors; Plastic Film
Capacitors.
70. 48, 76
Kraft paper/tissue paper or aluminium foil for
voice coil
Loud speakers (cone type).
71. 59
Felt sheet (fully compressed) of 1.5 mm
thickness and below
Tape deck mechanism.
72. 69, 78, 85
Headers; Caps with or without leads; Cans with
or without leads; Pins; Stud seals; Lead beads;
Ceramic beads; Ceramic-glass packages; Cap
to Lead Assembles; Ceramic Pipes; Lead
frames, single or in roll form; Housings; Brass
ring
Semi-conductor devices; Light
Emitting Diodes; Resistors (other than
heating resistors); Capacitors;
Connectors; Hybrid Microcircuits;
Printed parts.
GENERAL EXEMPTION NO. 100
(1)
(2)
1457
(3)
(4)
73. 69, 85
Alumina rods and bars (with Alumina content
above 90%) in coated or uncoated form;
Ceramic plates/flats/cases/bases/formers;
Steatite rods and bars in coated or uncoated
form
Resistors (other than heating
resistors); Semi-conductor Devices;
Hybrid Microcircuits; Electron Guns
and Electron Gun parts.
74. 69, 85
Ceramic dielectric (coated or uncoated)
Ceramic capacitors.
75. 70
Glass filament yarn
Silane treated glass cloth/fabric for
use in the copper clad laminates.
76. 32, 70, 85
Glass frit or glass powder; Glass preforms or
pellets; Glass tubes
Liquid Crystal Displays; semiconductor devices; Electronic valves
and tubes (other than television
picture tubes/ cathode ray tubes);
Glass to metal seals; Lead frames;
Transistor headers; Reed relays or
Reed switches; delay lines; resistors
(other than heating resistors);mounted
piezoelectric crystals; electron guns
and electron guns parts; gas discharge
tubes.
77. 70, 85
Fused Quartzware
Semi-conductor devices; silicon in all
forms.
78. 71
Synthetic quartz crystal blocks and blanks
Mounted Piezoelectric crystals.
79.
Omitted
80. 71
Gold in the form of wire, ribbon, preform of
purity 99.90% and above
Semi-conductor devices; Light
Emitting Diodes.
81. 71, 72, 75,
80
Nickel plated steel strip; tin silver antimony
alloy
Semi-conductor devices.
82. 71, 76, 85
Aluminium wire with silicon or magnesium
impurity of upto 2%; gold wire with
phosphorous or antimony doping
Semi-conductor devices.
83. 72
CRNGO silicon steel strip/ sheet/coil/hoop
with or without tin plating
DC Micromotor; Potentiometer;
Resistors.
84. 72
Coated/uncoated electrogalvanised CRCA/
miled steel/stainless steel in the form of
sheet/strip/wire/coils
DC Micromotors; tape deck
mechanism, resistors, potentiometers
85. 72, 73
Iron of 99.7% purity and above
Cast Alloy Permanent Magnets, Relays
GENERAL EXEMPTION NO. 100
(1)
(2)
1458
(3)
(4)
86. 72, 73, 75,
81
Nickel iron Cobalt Alloy in all forms
Semi-conductor devices; electronic
valves and tubes; transistor headers;
glass to metal seals; lead frames; cast
alloy permanent magnets; hybrid
microcircuits; gas discharge tubes.
87. 72 or 73
Copper clad tin coated steel wire, dia 0.4mm
to 1.2 mm/solder plated Copper covered
steel wire (SPC)
Lead tabs for electrolytic capacitors,
capacitors
88. 73, 85
Metal clad substrates in any from with or
without tags
Potentiometers; Hybrid microcircuits;
Printed parts; semi-conductor devices;
Light Emitting Diodes.
89. 74
Electrolytic Tough Pitch (ETP) Cooper wire
rods
Lead wire for electronic parts.
90. 74
Solder plated/unplated brass strips upto 100
mm width; Silver plated brass strips upto 100
mm width.
Potentiometers/parts of potentiometers;
connectors/parts of connectors; switches/parts of switches; relays/parts of
relays.
91.
Omitted
92. 74
Beryllium Copper rods/strips/sheets/ wire/foils Connectors/parts of connectors; relays/
with or without plating; Rectangular Profile
parts of relays; switches/parts of switBrass material (CuZn39Pb2)
ches; gas discharge tubes/parts of gas
discharge tubes.
93. 74
Tin coated/solder plated copper wire
Resistors, Capacitors, Deflection,
Components, Thermistors, Varistors
94. 74
Continuous cast copper rod/copper scrap
Copper foil for copper clad laminates.
95. 74, 76, 85
Copper-cadmium braided wire; Selfsoldering/self-bonding aluminium wire
Loudspeakers; microphones.
96. 74, 85
Oxygen-free high conductivity (OFHC)
Copper base with weldable steel ring
Semi-conductor devices.
97.
98. 74, 85
Omitted
Rayon or Silk cover Litz wire of the following
sizes (a) 6, 8, 12 or 24 strands with each strand
diameter 0.03 mm;
(b) 6 or 9 strands with each strand diameter
0.04 mm
RF/IF Coils or transformers.
GENERAL EXEMPTION NO. 100
(1)
(2)
1459
(3)
(4)
99. 74, 85
Parts made of OFHC copper
Semi-conductor devices, electronic
valves & tubes, transistor headers.
glass to metal seals, capacitors.
100. 76
Etched or formed Aluminium Foils
Electrolytic Capacitors.
101. 76
Plain Aluminium foil containing more than
90% Aluminium
Etched or formed Aluminium foil;
electrolytic capacitors or plastic film
capacitors.
102. 76
Aluminium of purity 90% or above in the form Cans or Leads for Electrolytic
of wire, strips, sheets, rods, bars, pipes, plates, capacitors; Semi-conductor Devices;
sections, ribbons or shapes
Light Emitting Diodes; Capacitors;
Capacitor grade Metallised Plastic
films; Potentiometers; Disc covers for
electrolytic capacitors.
103. 81
Cobalt
Cast Alloy Permanent Magnets.
104. 81
High purity chromium powder (99.90% and
above)
Semi-conductor devices, Mounted
piezo electic crystals, electronic
valves and tubes, vacuum interruptor
tubes, Resistors
105. 81, 85
Molybdenum and molybdenum alloys,
wrought, in all forms and articles and parts
thereof
Electronic Valves and Tubes; X-ray
tubes; Semi-conductor Devices;
Mounted Piezoelectric Crystals.
106. 84, 85
Parts of Vacuum Interruptor Tubes
Vacuum Interruptor Tubes.
107. 85
Self bonding / Self soldering insulated or
enamelled copper wire
Deflection parts; Loudspeakers;
Relays; Magnetic Heads, RF/IF Coils;
Transformers (other than power
transformers) and DC Micromotors
upto 13.5 volts and not exceeding 20
watts rating; electronic tuner, Reed
Relays, Hybrid Micro-Circuits,
Degaussing Coil
108. 85
Parts of gas discharge tubes
Gas discharge tubes.
109. 85
Light Emitting Diodes in the form of Chips,
wafers or undiced discs
Light Emitting Diodes, Lamps and
Displays.
110. 85
Parts of Cathode Ray Tubes (other than glass
parts)
Cathode Ray Tubes.
111. 85
Lead Tabs/Paddle Tabs
Electrolytic Capacitors.
112. 39, 72, 74,
76, 85
Parts of Relays, Switches, Connectors
Relays; Switches; Connectors.
GENERAL EXEMPTION NO. 100
(1)
(2)
1460
(3)
(4)
113. 85
Parts of electron Guns
Electron Guns, Television picture
tubes or Cathode Ray Tubes.
114. 85
Casings of aluminium
Electrolytic capacitors.
115. 85
Parts of CD/VCD/DVD mechanisms, namely, CD Deck Mechanism.
optical pick up assembly and parts thereof, DC
micro motors, Loader parts of plastic (parts of
CD loader), cable connector, springs, screws,
washer
116. 85
Parts of Fly-back Transformer
Flyback Transformers.
117. 85
Parts of Tuners
TV Tuners.
118. 85
Parts of Data Cartridge
Data Cartridge.
119. 85
Parts of Transmitting tubes
Transmitting tubes.
120. 85
Parts of deflection yoke (DY)
Deflection parts.
121. 85, 90
Omitted
122. 39,74,75,76 Composite copper clad materials consisting of
Paper + Epoxy + Glass cloth
Printed Circuit Boards
123. 74
Glass Epoxy Copper clad laminates or Paper
Phenolic Copper clad laminates
Printed Circuit Boards
124 124.74
Copper foils (Plain or adhesive coated)
Copper clad laminates (phenolic or
glass epoxy types); compsite type
copper clad laminates; multi-layer
Printed Circuit Boards, parts of
connectors
125. 28,29,38,72, Cupric Chloride Etchant; Ammonical Etchants; Printed Circuit Boards Solid
74, 84
Solid Carbide Drills; Routers; Hot Air Levelling
Flux; Electroless Copper Plating Solution;
Sensitisers; Activators; Post Activators; Copper
foil of refined copper; Colloidal / Semi colloidal
Graphite (Shadow)
126. 28,29,39,68, Plastic Film for Wafer Dicing; Graphite Jigs /
71,81,82
Block/ Rods / Plates Dicing blades / wheels;
Tungsten filament and or parts thereof; Tungsten
Wire / Rod; Colour Paste and Diffusants; Silver
conductive paste / Suspension; Palladium Wire;
n- Butyl Acetate; Bonding Tools
LED/LED Displays; Semiconductor
Devices; Hybrid Microcircuits;
Mounted Piezo Electric Crystals;
Resistors; Potentiometers
GENERAL EXEMPTION NO. 100
(1)
(2)
1461
(3)
(4)
127. 70,85
Parts of data graphic display tubes(colour), with
a phosphor dot screen pitch smaller than 0.4mm
Data graphic display tubes (colour),
with a phosphor dot screen pitch
smaller than 0.4 mm
128. 70,75
Glass Tubes/ Insulators/ Spacers;
Mounted piezo electric crystals
129. 39
Diallylphthalate (DAP) Moulding Powder or
Compound (Plain or Glass/ Fibre filled with or
without additives)
Connectors; Switches with contact
rating less than 5 amperes at voltage
not exceeding 250 Volts AC or DC;
Potentiometers; Relays of contact
rating upto 7 amperes; Resistors
130. 39
Polyvinyl Chloride Film/Sheet Gold plating make
up and replenisher solutions and salts; Resins
for gold recovery
Floppy Disks/Diskettes
131. 28,38,39
Gold plating make up and replenisher solutions and
salts; Resins for gold recovery
Semiconductor devices; LED/LED
Displays; Connectors; PCBs, Parts of
connectors
132. 74
Solder Plated Annealed Copper Wire (SCA) of
diameter 0.4mm to 1.2 mm
Plastic film capacitors
133. 79, 80
Zinc of purity 90% or above in rod, wire or
Strip form; (plated or unplated); Zinc wire/
Zinc-Aluminium wire with dia upto 5 mm,
Tin-Zinc wire with dia upto 3 mm
Electronic Capacitor Grade Metallised
Plastic Film/Capacitors blade fuses
1 to 40 Amps
134. 80
Tin Foil/ Tin Alloy Foil
Plastic Film Capacitors; Reisistors
(other than heating resistors)
135. 76
Aluminium wire (of purity 99.9% or above ) of dia
upto 3mm
Lead Wires/Lead Tabs for electrolytic
Capacitor grade Metallized Plastic
film; Plastic film capacitors; semiconductor device; Capacitors
136. 28
Barium Carbonate
Ceramic Capacitors
137. 38,39,69
Hydroxy Propyl Methyl Cellulose Barium Titanate Ceramic Capacitors, Ceramic
based or Lead Titanate based Ceramic composition Substracts/Rods/Discs/Dielectric/
Powder
138. 28
Magnesium Oxide (Purity not less than 98%);
Zinc Oxide (Purity not less than 98%); Aluminium
Oxide (Purity not less than 99.9%); Vanadium
Resistors; Ceramic Capacitors
GENERAL EXEMPTION NO. 100
(1)
(2)
1462
(3)
(4)
Pentoxide (Purity not less than 99.9%); Lithium
Carbonate (Purity not less than 90%); Manganese
Carbonate (Purity not less than 98%); Bismuth
Oxide (Purity not less than 90%); Cobalt Oxide
(Purity not less than 90%); Copper Carbonate
(Purity not less than 98%); Chromium Oxide
(Purity not less than 98%); Indium Oxide
(Purity not less than 90%); Dysprosium oxide
(Purity not less than 90%); Gadolinium Oxide
(Purity not less than 90%);Yttrium Oxide
(Purity not less than 99.9%); Calcium Carbonate
(Purity not less than 98%) ; Tin Oxide
(Purity not less than 98%); Magnesium Carbonate
(Purity not less than 90%); Iron Oxide (Purity not
less than 90%); Barium Carbonate (Purity not
less than 90%)
139. 39,48,59
Resin - VAGH Co-Polymerised Vinyl Chloride
Vinyl Acetate, Pressure Sensitive felt, with
or without adhesive, Silicon Coated/Carbonized
silicon paper
Magnetic Tapes/Cassettes, Parts of
Cassettes
140. 39
Polyimide Film (Kapton)
IC Sockets (Connectors);
Resistors; Potentiometers;
Semiconductor devices
141. 39
Modified Polyphenylene Oxide
Deflection Components;
potentiometers
142. 39
Phenolic Moulding Powder/Resin
Resistors; Potentiometers;
Plastic Film Capacitors; Lead
Wire/Lead Tabs of Electrolytic
Capacitors
143. 72,74
Lead wires of Iron or non alloy steel plated
or coated with other base metals
Resistors; Potentiometers;
Plastic Film Capacitors;
Lead Tabs of Electrolytic
Capacitors
144. 29,72,74,76, Copper alloy resistance wire and strips; Steel
85
or Aluminiumin substrate or sheet form;
Butyl DiGol
Resistors; Potentiometers
145. 69, 75, 76,
81
Resistors; Resistor Grade
Metallized Ceramic Cores
Metal alloy targets
GENERAL EXEMPTION NO. 100
(1)
(2)
1463
(3)
(4)
146. 85
Chip Transistors; Varicap Diodes
Tuners; Modulators; Hybrid
Micro Circuits
147.
Omitted
148. 28
Zinc Oxide (Purity minimum 99.5%); Strontium
Oxide/Strontium Carbonate; Zinc Stearate
(Purity minimum 90%); Polyvinyl alcohol (PVA);
Polyvinyl Butyral (Ash Content max 1%)
Pre-Calcined Ferrite Powder
(Spray Dried); Resistors
149. 28
Zirconium Oxide (Purity not less than 90%); Tin
Oxide (Purity not less than 90%); Lanthanam
Oxide (Purity not less than 90%); Zinc Oxide
(Purity not less than 98%); Polystyrene (Purity
not less than 98%); MagnesiumOxide (Purity
not less than 98%); Calcium Carbonate (Puirty not
less than 98%); Tantalum Oxide (Purity not less
than 90%); Barium Carbonate (Purity not less than
90%)
Microwave Dielectrics; Ceramic
Capacitors; Resistors; Varistors;
Thermistors
150. 39
Phenolic Moulding Powder/Resin
Hybrid Micro circuits; Potentiometers; Ceramic Capacitors;
Thermistors; Varistors; Switches
with contact rating less than 5
amperes at voltage not exceeding
250 Volts AC or DC; Connectors;
Capacitors
151. 39,69
Guide Ceeramic; Guide LCP (Liquid Crystal
Polymer)
Print heads
152. 85
Parts of Loudspeaker
Loudspeakers
153. 74,85
High Voltage Rectifier Diodes; Focus
Potmeter; Electrolytic Tough Pitch Wire
/Rods/Formed Pins/parts made thereof
Deflection Components
154. 39
Polycarbonate (Plain or glass filled moulding
powder)
Resistors; Potentiometers;
Switches with contact rating less
than 5 amperes at voltage not
exceeding 250 Volts AC or DC;
Capacitors
155. 39
Poly Vinyl Acetate
Resistors; Potentiometers; Hybrid
Micro Circuits
GENERAL EXEMPTION NO. 100
(1)
(2)
1464
(3)
(4)
156. 72
Nickel Iron (low carbon/gas free grade) in
Sheet or strip form/EB Welded Triple Metal
Strips/Controlled Expansion Alloy Strips
Resistors; Potentiometers;
157. 39
SRBP (Synthetic Resin Bonded Paper) sheets
and substrate
Potentiometers; Switches with
contact rating less than 5 amperes
at voltage not exceeding 250 Volts
AC or DC
158. 25
Ball Clay
Ceramic Cores/Substrates for
resistors
159. 32
Borosilicate Glass Powder
Parts of Electron Gun/Multiform
Bead Glass Rods
160.
Omitted
161.
Omitted
162. 28,29
Ammonium Dihydrogen Phosphate; Ammonium
pantaborate
Electrolytic Capacitors
163. 38
Carbon/Flurographite Powder
Potentiometers
164. 28,34
BoronNitride Suspension; Metallisation
Inhabitation Fluid (Oil)
165. 29
Dowanol PX-16S (Non-CFC solvent)
Electronic Capacitor Grade
metallised Plastic Film/Plastic
Film Capacitors
Flyback Transformers/Focus
Resistors
166. 28,29,38,48
Monoalkylethers of ethylene glycol; Flux 1544;
ammonium Hydroxide (CMOS Grade); Ammonia
(NH3) (CMOS Grade); Lid perform; Chemcassette
Semiconductor devices
167. 76
Etched Aluminium Foil
Formed Aluminium Foil for
electrolytic capacitors.
168. 29,32,38,
39,71
Dibutyl ether/Di-n-butyl ether
Solvent; DMH Solvent; Printing Inks;
Protective U.V. Lacquer; Dyes; Optical grade
polycarbonate; Methyl Lactate; OFP; Cake Box;
BOPP Film; Jewel box; Silver Sputtering Target
CD-R(unrecorded CD)
169. 76
Aluminium clad entry foil
Printed circuit board
GENERAL EXEMPTION NO. 100
(1)
(2)
1465
(3)
(4)
170. 28
Phosphoric acid (MOS/CMOS, electronic grade);
Hydrogen peroxide (MOS/CMOS, electronic
grade).
Semi-conductor devices, LED/
displays
171. 74, 76, 80
Aluminium wire with silicon or magnesium with
impurity upto 2%;
Bonding wire (aluminum, gold and copper based )
Semi-conductor devices, LED/LED
displays, Hybrid micro-circuits
172. 80
Tin silver antimony alloy in any form
Semi-conductor devices, LED/LED
displays
173. 28
Titanium dioxide of minimum purity 90%
Potentiometers, ceramic capacitors
174. 28, 29, 35,
72, 81
Barium bromide;
Sodium aluminate ;
Bariumaluminate;
Gas discharge tubes
Methoklone;
175. 39
Methyl chloride;
Dichloro methane;
Titanium metal powder (90% purity);
Cesium glass powder;
Barium glass powder;
Argon –Neon mixed gas (90% purity);
Argon-hydrogen mixed gas (90% purity);
Copper Plied Steel wire (tin plated ) with
dia upto 1.5 mm;
Adhesive paste
Tedlar film
176. 39
Polyester film
Magnetic tape, plastic film capacitors
177. 29, 39
MEK (Methyl Ethyl Ketone);
Polyurethane /Urethane elastomer;
Magnetic tape
Printed circuit boards, semiconductor
devices, multi layer laminates, glass
epoxy copper clad laminates
Cyclohexanone
178. 39
Polyolefin heat shrinkable tubes/ sleeves
Deflection components
179. 27, 39, 75,
85
Kilopoise Grease;
Polyester mesh;
Resistors and Potentiometers
Nickel alloys resistance wires and strips in
bare or enameled form;
GENERAL EXEMPTION NO. 100
(1)
(2)
1466
(3)
(4)
180 85
Buffered Oxide Echants
181. 39
Conductive silver epoxy and hardener
182. 39
Noryl; Nylon
183. 39
Polyacetal
Semi-conductor devices, LED/LED
displays
Mounted Piezoelectric crystals,
Hybrid-microcircuits
LED/LED Displays, switches, power
entry connectors
LED/LED displays, switches
184. 39
HDPE; LDPE; Poly propylene
LED/LED displays
185. 75, 85
Stem pin
186. 39
Silicon oil
Electron gun, electronic valves and
tubes, parts of electron gun
Capacitors, resistors, electronic
capacitor grade metallised plastic film/
plastic film capacitors
187 27
Microcrystalline wax
Plastic film capacitors
188. 72
Coated/ uncoated CRCA/ Mild stainless
steel in the form of sheets/ strips/ coils
Switches, lead frames
189. 69, 73
Conveying trays/super refractories/ pusher
tiles/ ceramic saggers;
Grinding steel balls (hardness 58-60%, carbon
minimum 0.15%, chromium 1-1.2%);
Soft ferrite parts/ pre-calcined ferrite
powder (spray dried), capacitors,
resistors
Steel balls
190. 69, 70, 71,
74, 85
Silver copper alloy wires;
Glass tubes of sizes between 2mm to 6mm
outside diameter, in cut lengths upto 40mm;
Brass Fuse Caps; Polymeric Positive Temperature
Coefficient Chips; Ceramic Tubes;
Blade Fuse Body
Glass cartridges fuses/ ceramic tube
fuses/ PPTC resettable fuses
blade fuses 1 to 40 Amps
191 28, 29, 38
Silicon carbide roller for furnace;
polyethylene glycol;
Zucoplast;
Polyamonium citrate;
Octanol;
Copper oxide
Grinding wheels (metal bond, resin bond,
diamond wheel, Conc 50-100%, grit D15D30-400 mesh)/slicing wheels
Soft ferrites parts/ pre-calcinate ferrite
powder (spray dried)
192. 68
Soft ferrites parts/ pre-calcined ferrite
powder (spray dried), semiconductor
devices
GENERAL EXEMPTION NO. 100
(1)
(2)
1467
(3)
(4)
193. 25, 28, 40,
69, 73, 85
High speed spindles of more than 10,000 RPM;
Ferrites
silicon carbide hollow heating rods, with or
without perforations;
Heating coils (made of kanthal wire suitable
for 13750 C dia 1 mm );
Cobalt oxide (90% pure);
Conveying trays (335 X 340 X 30 mm Alumina /
cumulite);
Setting batts (320X320X15 mm alumina / cumulite);
Alumina sandwiched silicon carbide plate
(340X170X15 mm alumina / cumulite);
Magnesium oxide;
Cupric oxide; Miraflow-A (polycarbon acid);
Chloropolyethylene (CPE);
Temperature measuring rings
194. 69, 85
Piezo ceramic formulated material / powder;
Piezo ceramic discs/ mounted piezo
electric plates;
diaphragm of permalloy;
weight of permalloy;
terminal pins; yoke
Buzzers/ sirens /ringers
195. 73
Needle and springs
Print head
196. 72, 85
T-yoke
Loudspeakers
197. 28, 39
Acetylene black carbon/ other carbon
and carbon powders;
PTFE powder solutions
Resistors and potentiometers
198. 39, 74, 85
Former, bases, bobbins, brackets;
CP wires; P.B.T.;
Phenol resin moulding powder;
Lamination/ El silicon steel strips
Transformers
199. 39
Polybutylene terephthalate
Connectors
200. 29
Ammonium adipate;
Azelaic acid;
P.Nitro benzoic acid
Electrolytic capacitors
201 71
Pelladium copper contact tapes
Relays
202 34, 72
Polywax;
Tin coated CRCA sheets
Tuners
GENERAL EXEMPTION NO. 100
(1)
(2)
1468
(3)
(4)
203 85
Parts of remote control
Remote control
204 85
Diffusion elements
Semiconductor devices
205 71
Silver copper alloy wire in dia upto 0.25 mm
206 38, 39, 40,
68, 74, 85
Ceramic disc single layer; pin; washer; axial
lead finish; solder/ solder paste/ solder with
paste/ solder flux; solder with flux; wire leads;
eyelet finish; eyelet fixing collect; marking ink;
epoxy resin/ stycast; carrier tape/ cover tape/
taping material/ sealing tape/ plastic reels
Metal to ceramic brazing rings for GD
tubes
EMI/RFI filters
207 34
Termination paste
Capacitors, EMI/RFI filters
208 39
Phenolic resins; epoxy phenolic resins;
silicon adhesive agent
Capacitors, resistors
209 73
Rivets
Potentiometers
210 69, 75, 85
Parts of cathodes
Cathodes for electron guns
211 72
212 79
Soft magnetic iron strips
Zinc manganate
Relays
Soft ferrites
213 39
Polypropylene granules
Capacitors
214 38
Catalysts
Resistors
215 74
Bronze powder
Resistors
216 38
Bentone
Resistors
217 25
Quartz powder
Resistors
218 32
Pigments
Capacitors, resistors
219 28
Magnesium aluminum silicate
Resistors
220 59
Fabric coated with rubber;
Wax emulsion; basoplast
Loudspeakers, paper cones/ spiders/
dust caps for loudspeakers
221 39, 40, 84
Polyacetals, Acrylonitrile-ButadieneStyrene(ABS) copolymers; polystyrene;
Rubber belts /ring upto 150 mm;
CD /DVD mechanism, loudspeakers
GENERAL EXEMPTION NO. 100
(1)
(2)
1469
(3)
(4)
Acetal plastic powder/ resin /granule;
Capstan shafts, sintered bush, rubber belts
222 28, 39, 40,
70
Polyester/ polystyrene latex, glass cloth tape,
acry emulsion, cobalt blue
Cathode ray tubes
223 69, 72, 75,
85
Stainless steel wire of dia below 0.8 mm;
Stainless steel strips of thickness below 0.6mm;
ceramic bases; eyelets; sleeves; caps; nails
Parts of electron guns
224 72, 73, 75,
76, 81
CRCA sheets, strips, wire and coils whether
Parts of cathode ray tubes
galvanized or not; Stainless steel-304/310/316/420
grades in the form of sheets, strips, wire, coils;
Trimetal steel/INVAR in the form of sheets, strips,
wire or coils; Alcoat (aluminised steel sheets) in the
form of sheets, strips, wire or coils; Incoloy strips
225. 3824 9090
3824 9090
3824 9090
3824 9090
9010 9000
3908 9090
3824 9021
(i)
Palladium Tetra Amine Sulphate
(ii) Palladium make up solution
(iii) Palladium Additive
(iv) Palladium replenisher
(v)
Palladium Anode Polariser
(vi) Liquid crystal polymer (LCP)
(vii) Palladium electroplating salt
226. 3921 1900
7419 9990
74
(i)
(ii)
(iii)
SRPB strips/sheets & substrate
Braided copper wire
Copper nickel Alloy with layer of
palladium Copper with or without an
intermediate layer of cooper in strips/
coil form.
Connector
Relays
227. 2513 2090
3209 9090
3402 9099
5911 9090
(i)
(ii)
(iii)
(iv)
Pumice powder
No bake emulsion
Cleaner for No Bake Lacquer
Acetate tape
228. 7226 9990
7220 9090
(i)
(ii)
Alloy 223
SS 631
Parts of CRT
229. 8544 19
(i)
Enamelled Aluminium wire
Loudspeaker,
Degaussing coils
230. 27, 29, 32,
38, 39, 40,
68, 69, 70,
(i)
(ii)
(iii)
Solderon Tin concentrate
Solderon Acid HC
Solderon ST-300
Cathode ray tubes
GENERAL EXEMPTION NO. 100
(1)
(2)
73, 81, 82,
85, 90
1470
(3)
(4)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
(xi)
(xii)
(xiii)
(xiv)
(xv)
(xvi)
(xvii)
Solderon strip
Satin 108
Marking ink
Melamine mould cleaning compound
Tungsten boats and baskets
Quartz wool tweezers
Teflon wafer carriers
Diamond tips
Dressing plates
Capillary
Rubber tip
Push up needles
Thermocouples
Cartridge heaters
231. 2710 1960
3902 9000
3902 3000
3824 9011
(i)
(ii)
(iii)
(iv)
Hydroisomerized base oil
Polyalphaolefin
Thermoplastic elastomer
Organoclay gellant
Cable Filling/
Flooding
compounds
(Thixotropic jelly)
for optical fibre
cables
232. 33, 39,69,
76
(i)
(ii)
(iii)
Perfluoro Polyether Oil (Fomblin oil)
Ceramic evaporation boats
Graphic foil
Electronic Capacitor grade
metallised Plastic
film for Capacitors
233. 7011 90
7011 90
7011 20
7011 20
7011 20
3824 90
3824 90
3824 90
3824 90
3824 90
3206 49
3920 99
3920 99
3920 99
3920 99
2820 90
3207 40
3214 90
6804 22
(i)
ITO coated top glass plate
(ii) Bottom glass plate (High strain point)
(iii) Exhaust tube
(iv) Preform ring
(v)
Glass/film filter for PDP
(vi) Bus electrode paste
(vii) Transparent dielectric paste/powder
(viii) White dielectric paste/powder
(ix) Barrier rib paste/powder
(x)
Vehicle for frit paste
(xi) Phosphor paste/powder
(xii) Dry film resist for barrier rib
(xiii) Dry film resist for ITO
(xiv) Laminated TD
(xv) Lapping tape
(xvi) MgO evaporation material
(xvii) Sealing frit paste
(xviii) Sealing frit powder
(xix) SS powder for sandblasting
Semiconductors
Plasma display
panel/module
GENERAL EXEMPTION NO. 100
(1)
1471
(2)
(3)
8443 90
8443 90
7020 00
8529 90
6815 10
(xx) Screen printing mask
(xxi) Photo mask
(xxii) Neoceram setter plate
(xxiii) TCP (Tape carrier package)
(xxiv) Graphite sheet
234. 3824 90
3824 90
3824 90
3824 90
3824 90
3505 20
3824 90
3824 90
3824 90
3824 90
2528 00 20
2905 31 00
3212 10 00
2712 20 90
3824 90
Sebacic acid
Ammonium para nitro benzoate
Adipic aid
Glutaric acid
Ammonium benzoate
PVA powder
Triethanolamine
Ortho nitro anisol
Para nitro phenol
Methoxy phenol
Bori acid
Mono ethylene glycol
Marking foil/stamping foil
Liquid paraffin
Para nitro benzyl alcohol
Aluminium
electrolytic
capacitors
235. 3907 99 20 (i)
IC sockets
236 85469090
Plastic powder PBT (Poly brominated
Terephthalate)
(ii) PCT (Poly chlorinated terphenyls)
(iii) Stanyl
Polyster insulation tapes
Degaussing coil and other wound
components
Deflection Yokes for Colour
Picture Tubes
237 7605 or
854419
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
(xi)
(xii)
(xiii)
(xiv)
(xv)
(4)
Aluminium wire of purity 99.9%
or more of dia upto 3 mm; Copper
clad Aluminium wire of purity
99.9% or more of dia upto 3 mm
LIST B
1.
28
Litharge
Glass shell/parts for colour picture
tubes, parts of Cathode ray tubes
2.
28
Gamma Ferric Oxide
Magnetic Inks or Magnetic Tape
3.
38
Precalcined/Pre-sintered ferrite powder
Ferrites
4.
58, 69, 84
85
Molybdenum Silicide/Molybdenum
disillicide heating elements; Conveying
trays; Saggers
Ferrites, Capacitors; Resistors
5.
6.
7.
Omitted
Omitted
Omitted
1472
GENERAL EXEMPTION NO. 101
GENERAL EXEMPTION NO. 101
Concessional rate of duty on specified goods when, imported into India for use in the manufacture of
specified excisable goods:
[Notfn. No. 27/04-Cus. dt. 23.1.2004 as amended by 12/06 and 33/07].
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 and falling under the heading,
sub-heading or tariff item 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, when imported into India for use in the manufacture of
goods of the description specified in the corresponding entry in column (6) of the said Table and falling under
the heading, sub-heading or tariff item of the said First Schedule, specified in the corresponding entry in
column (5) of the said Table, 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, subject to the condition that the importer follows the procedure set out in the Customs
(Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.
Explanation.- For the purposes of this notification, the rate specified in column (4) is the ad valorem rate.
S
No.
Heading
or
sub-heading
or tariff
item
Description of
goods
Table
Standard
rate
(1)
(2)
(3)
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
Omitted
2907 23 00
2910 30 00
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Bis-phenol A
Epichlorohydrin
Heading or sub
heading or
tariff item
Description of goods
(4)
(5)
(6)
5%
5%
3907 30
3907 30
All goods
All goods
GENERAL EXEMPTION NO. 102
1473
(1)
(2)
(3)
(4)
(5)
(6)
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
Omitted
2907 11 10
2914 11 00
Phenol
Acetone
5%
5%
2907 23 00
2907 23 00
Bis-phenol A
Bis-phenol A
GENERAL EXEMPTION NO.102
Exemption to Specified goods, Originated in Bangaldesh.
[Notifn. No. 99/2011-Cus., dt. 9.11.2011.
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of
1962), and in supersession of the notifications of the Government of India, in the Ministry of Finance
(Department of Revenue), No. 51/2008-Customs, dated the 21st April, 2008 [G.S.R. 297 (E), dated the 21st
April, 2008] and No. 85/2011-Customs dated 6th September, 2011[G.S.R.662 (E), dated the 6th September,
2011], except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in public interest so to do, hereby exempts all goods other than those
mentioned in the ANNEXURE to this notification, from the whole of the duty of customs leviable thereon
under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India from a
country listed in APPENDIX to this notification.
Provided that the importer proves to the satisfaction of the Deputy Commissioner of Customs or
Assistant Commissioner of Customs, as the case may be, that the goods, in respect of which the benefit of
this exemption is claimed, are of the origin of the country listed in the APPENDIX in accordance with the
Rules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA),
2006, published in the notification of the Government of India in the Ministry of Finance (Department
Revenue) No 75/2006-Customs, (NT) dated the 30th June,2006.
GENERAL EXEMPTION NO. 103
1474
ANNEXURE
____________________________________________________________________________________________________
S. No.
HS Code
Description
____________________________________________________________________________________________________
(1)
(2)
(3)
____________________________________________________________________________________________________
1
2203 to 2206
All goods
2
220710
All goods
3
2208
All goods
4
Chapter 24
All goods
____________________________________________________________________________________________________
APPENDIX
____________________________________________________________________________________________________
S. No.
Country
____________________________________________________________________________________________________
(1)
(2)
____________________________________________________________________________________________________
1.
People’s Republic of Bangladesh
2.
Kingdom of Bhutan
3.
Republic of Maldives
4.
Nepal
5.
Islamic Republic of Afghanistan
____________________________________________________________________________________________________
GENERAL EXEMPTION NO.103
Exemption to Specified goods imported from Bangaldesh.
Notifn. No. 53/2008-Cus., dt.23.4.2008.
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 specified in column (2) of the Table below when imported into India from Bangladesh
through Dhaka- Darsana– Gede– Kolkata route, from whole of the duty of customs leviable thereon under
the First Schedule to the Customs tariff Act, 1975 (51 of 1975) and whole of the additional duty leviable
under section 3 of the said Customs Tariff Act subject to the conditions specified in column (3) thereof,
namely:Table
S.No.
Name of goods
Condition of exemptions
(1)
(2)
(3)
1.
2.
Passenger train
Spares and components
Provided that –
(a) The goods specified in column (2) are imported
under the agreement between India and Bangladesh
for running of passenger train service between India
and Bangladesh.
GENERAL EXEMPTION NO. 104
1475
S.No.
Name of goods
Condition of exemptions
(1)
(2)
(3)
(b) A certificate from the Divisional Railway Manager, Sealdah
Division is produced to the Assistant Commissioner of Customs,
in each case, that the spares and components are uncommon
and intended for the maintenance of the coaches of the passen
ger train.
____________________________________________________________________________________________________________
GENERAL EXEMPTION NO. 104
Exemption fram duty on imports from specified countries.
[Notifn. No. 96/08-Cus., dated 13.8.2008 as amended by 99/08,113/08,7/09, 24/09,45/09,
59/09, 86/09,63/10, 64/10, 67/10, 121/10, 45/11, 90/11, 113/11, 56/12, 19/13, 33/13, 8/14]
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of
1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby
exempts,(i)
goods falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), other than those
specified in the Appendix I and Appendix II appended hereto, from so much of the duty of customs as is in
excess of 20 per cent. of the applied rate of duty;
(ii)
all goods of the description as specified in column (3) of the Table in Appendix I 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 leviable as is specified in the corresponding entry in column (4) of the
said Table;
when imported into India from a country listed in the Schedule to this notification:
Provided that the importer proves to the satisfaction of the Assistant Commissioner of Customs or
Deputy Commissioner of Customs, as the case may be, that the goods in respect of which the exemption
under this notification is claimed are of the origin of the country listed in the Schedule to this notification, in
accordance with provisions of the Rules of Origin, published in the notification of the Government of India
in the Ministry of Finance (Department of Revenue), No.100/2008-Customs (N.T.), dated 13th August,
2008.
Explanantion.- For the purposes of this notification, “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).
GENERAL EXEMPTION NO. 104
1476
Appendix I
Table
S.No
HS Code
Description
(1)
(2)
(3)
06031100
06031200
06031300
06031400
06031500
06031900
06039000
07020000
07131000
08011100
08021200
08023100
08023200
08029000
080450
08051000
08061000
080620
08131000
081340
090411
09041200
090421
090422
090611
091011
091012
091030
09109100
091099
15071000
15111000
151190
151491
151550
151590
170113
170114
17019100
170199
18010000
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Betel Nuts
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All Goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Extent of tariff concession
(percentage of applied rate of duty)
(4)
25%
25%
25%
25%
25%
25%
25%
25%
10%
14%
25%
25%
25%
60%
15%
10%
10%
10%
20%
10%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
29%
GENERAL EXEMPTION NO. 104
(1)
(2)
(3)
20091900
20095000
320649
330119
330300
330610
33074100
340119
391590
39173100
39174000
391810
391890
39191000
391990
392010
392020
392030
392051
392059
392069
392099
39211100
39211200
392113
392190
392310
39232100
392329
392330
392350
392390
392490
392610
392620
392690
40012100
40012200
400129
400700
400821
401699
520100
610329
61044200
All goods
All goods
All goods
All goods
All goods
All Goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
1477
(4)
60%
60%
50%
50%
60%
60%
60%
50%
50%
60%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
10%
10%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
20%
20%
20%
50%
50%
14%
50%
60%
50%
GENERAL EXEMPTION NO. 104
(1)
1478
(2)
(3)
61045200
61046200
610510
61082100
610990
611030
611190
620339
62034200
620349
62052000
62053000
620590
62082200
62105000
62113200
62121000
640110
640199
64031910
64031920
640411
64052000
70132800
850110
850440
85287100
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
Colour reception apparatus for television whether or not
incorporating radio broadcast receivers or sound or video
recording or reproducing apparatus (satellite receivers)
Colour reception apparatus for television whether or
not incorporating radio broadcast receivers
or sound or video recording or reproducing apparatus
852872
S.No
HS Code
(1)
(2)
02071300
02071400
040210
040229
04059010
04059020
04069000
All goods
All goods
All goods
Whole Milk Powder
All goods
All goods
All goods
(4)
Appendix II
DESCRIPTION
(3)
50%
50%
50%
60%
50%
50%
60%
60%
60%
60%
50%
50%
50%
50%
60%
60%
60%
60%
60%
50%
50%
60%
60%
10%
10%
50%
50%
50%
GENERAL EXEMPTION NO. 104
(1)
(2)
070310
080132
080310
080390
08071900
08081000
080830
080840
090111
090210
090220
090230
090240
09051000
09052000
090831
090832
090921
09092200
090931
09093200
10011100
10011900
10019100
100199
10051000
100630
11010000
11031300
120241
120242
12030000
120400
120740
120799
14011000
22030000
22041000
220421
220429
22043000
22051000
22059000
22060000
220710
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
1479
(3)
GENERAL EXEMPTION NO. 104
(1)
(2)
220820
220830
220840
220850
220860
220870
220890
230500
230620
230630
230650
230690
230990
240110
240120
24013000
240210
240220
240290
240311
240319
24039100
240399
25151100
251512
25221000
271019
350691
381220
46021100
46021200
482190
500300
722220
722240
722850
722860
722870
74031100
74031200
74031300
740400
740710
740811
740819
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
All goods
1480
(3)
GENERAL EXEMPTION NO. 105
1481
Schedule
_______________________________________________________________________________________________________________________________
S.No.
Name of the Country
______________________________________________________________________________________________________
1
Kingdom of Cambodia
2
The United Republic of Tanzania
3
The Federal Democratic Republic of
Ethiopia
4
Republic of Mozambique
5
Samoa
6
Malawi
7
Lao People’s Democratic Republic
8
Uganda
9
Republic of Rwanda
10
Madagascar
11
Republic of Benin
12
Union of Myanmar
13
Burkina Faso
14
State of Eritea
15
Republic of The Gambia
16
The Republic of the Sudan
17
Republic of Senegal
18
Lesotho
19
Republic of Mali
20
Republic of Somalia
21
Maldives
22
Bangladesh
23
Republic of Burundi
24
Republic of East Timor
25
Republic of Zambia
26
Central African Republic
27
Isalamic Republic of Afghanistan
28
Republic of Liberia
29
Union of Comoros
30
Republic of Yemen
31
Republic of Haiti
______________________________________________________________________________________________
GENERAL EXEMPTION NO. 105
Exemption from duty on goods Imports under SAFTA.
[Notifn. No. 85/2011-Cus., dt. 6.9.2011 as amended by 96/11]
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of
1962), and in supersession of the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 107/2008-Customs, dated the 6th October, 2008 [G.S.R. 718 (E), dated the 6th
October, 2008], except as respects things done or omitted to be done before such supersession, the Central
GENERAL EXEMPTION NO. 105
1482
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 hereto annexed and falling under the Chapter, heading,
sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as specified in
the corresponding entry in column (2) of the said Table, when imported into India from a country listed in
APPENDIX to this notification from the whole of the duty of customs leviable thereon under the said First
Schedule.
Provided that the importer proves to the satisfaction of the Deputy Commissioner of Customs or
Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of
this exemption is claimed are of the origin of the country listed in the APPENDIX in accordance with the
Rules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA),
2006, published in the notification of the Government of India in the Ministry of Finance (Department
Revenue) No 75/2006-Customs, (NT) dated the 30th June,2006.
Table
S.No.
Chapter, heading subheading or tariff item
of the First Schedule.
Description of goods
(1)
(2)
(3)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
0207 34 00
0302 69 10
0303 79 10
0303 79 30
0303 79 60
0303 79 80
0304 29 10
0306 13 20
0711 40 00
0711 51 00
0711 90
0712 20 00
0712 31 00
0804 10
0804 30 00
907
0908 10
0908 20 00
1512 21 00
1701 11
1701 12 00
1701 91 00
1701 99
2002 90 00
2008 60 00
2008 91 00
2008 99
2009 50 00
All Goods
All Goods
All Goods
All Goods
All Goods
Croacker
All Goods
All Goods
All Goods
All Goods
All goods other than capers
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Tomato concentrate
All Goods
All Goods
All Goods
All Goods
GENERAL EXEMPTION NO. 105
1483
(1)
(2)
(3)
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
2309 90
3003 90 11
3004 10
3004 20
3204 11
3204 12
3204 13
3204 14
3204 16
3204 17
3204 19
3206 49
3301 19 10
3301
3303 00
3304 10 00
3304 20 00
3304 30 00
3304 91
3304 99
3305 10
3305 90
3306 10
3307 10
3307 30
3307 41 00
3307 90
3401 11
3401 19
3505 10
3812 20
3915 10 00
3915 20 00
3915 30
3915 90
3917
65
66
67
68
69
70
71
3917 21
3917 22 00
3917 23
3917 29
3917 31 00
3917 32 10
3917 33 00
All Goods
All Goods
All Goods
All Goods
All Goods
Acid dyes and preparation based thereon
All Goods
All Goods
All Goods
Pigments
All Goods
Red Oxide
Citronella Oil (java type)
Other Essential oils
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Hair oils
Toothpowder, toothpaste
All Goods
All Goods
All Goods
All Goods
All Goods
House hold and laundry soap
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Artificial guts (sausage castings) of hardened
protein or
of cellulosic materials.
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
GENERAL EXEMPTION NO. 105
1484
(1)
(2)
(3)
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
3917 39
3917 40 00
3918 10
3918 90
3919 10 00
3919 90
3920 10
3920 20
3920 30
3920 43 00
3920 49 00
3920 51
3920 59
3920 61
3920 62
3920 63
3920 69
3920 71
3920 73
3920 79
3920 91
3920 92
3920 93
3920 94
3920 99
3921 11 00
3921 12 00
3921 13
3921 14 00
3921 19 00
3921 90
3922 10 00
3922 20 00
3922 90 00
3923 10
3923 21 00
3923 29
3923 30
3923 40 00
3923 50
3923 90
3924 10
3924 90
3925 10 00
3925 20 00
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Baths, shower-baths and wash-basins
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
GENERAL EXEMPTION NO. 105
1485
(1)
(2)
(3)
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
3925 30 00
3925 90
3926 10
3926 20
3926 30
3926 40
3926 90
4003 00 00
4004 00 00
4005 10 00
4005 20
4005 99
4006 10 00
4006 90
4007 00
4008 11
4008 19
4008 21
4008 29
4012 90
4016 10 00
4016 92 00
4016 93
4016 95
4016 99
4017 00
4808 10 00
4809 90 00
4811 10 00
146
147
148
149
150
151
152
153
154
155
156
157
158
159
4811 41 00
4811 49 00
4817 10 00
4817 20 00
4817 30
4821 90
4901
5001 00 00
5002 00
5003 00
5004 00
5005 00
5006 00
5007 10 00
All Goods
All Goods
All Goods
All Goods
All Goods
Bangles, beads of plastic and imitation jewellery
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Carbon or similar copying paper
All goods other than other than floor coverings
on a base of paper or of paperboard, whether
or not cut to size
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
GENERAL EXEMPTION NO. 105
1486
(1)
(2)
(3)
160
161
162
163
164
165
166
167
168
169
170
171
500720
5007 90 00
6101 90
6102 10 00
6102 90
6103 10
6103 29
6103 31 00
6103 39
6103 41 00
610342
610343
172
173
174
175
176
177
178
6103 49
6104 19
6104 29
6104 31 00
6104 39
6104 61 00
610462
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
610463
6104 69
610510
610520
610610
6106 90
610711
6107 19
610721
6107 29
610791
6108 19
610821
610822
610831
610910
610990
6110 11
611020
611030
611090
611120
611130
6111 90
All Goods
All Goods
All goods other than of wool or fine animal hair
All Goods
All Goods
All Goods of wool or fine animal hair
All Goods
All Goods
All Goods
All Goods
Men’s or Boy’s Trousers
Men’s /Boy’s Trousers, Overalls and Shorts Knitted -Synthetic Fibres
All Goods
Of wool or of fine animal hair
All Goods
All Goods
All Goods
All Goods
Women’s or Girls Trousers, Overalls and
Shorts-Knittes- of Cotton
All goods
All Goods
All goods
All goods
All Goods-knitted
All Goods
All goods
All Goods
All goods
All Goods
All goods
All Goods
All goods
All goods
All goods
All goods
All goods
All Goods
All goods
All goods
All goods
All goods
All goods
Of wool or of fine animal hair
GENERAL EXEMPTION NO. 105
1487
(1)
(2)
(3)
203
204
611241
611300
205
206
207
208
209
210
211
212
611420
6114 90
6115 94 00
611699
6203 29 00
620332
620333
620342
213
214
215
216
6204 21 00
620413
620452
620462
217
218
219
220
221
620520
620530
620590
6205 90
620630
222
223
224
225
226
227
620721
620821
620920
620930
621040
621050
228
229
230
231
232
233
234
235
236
237
238
239
240
241
621111
621132
621133
6211 39 00
6211 41 00
621210
6213 90
621710
6401 10
6401 92
6401 99
6402 12
6402 19
6402 99
Of synthetic fibres
Garments , made-up of knitted or crocheted
fabrics of
heading No. 59.03,59.06
All goods
Of wool or of fine animal hair
All Goods
All goods
Of wool or of fine animal hair
All goods
All goods
Mens/Boys Trousers, Overalls and Shorts Woven- Cotton
All Goods
All goods
All goods
Womens/Girls Trousers, Overalls and ShortsWoven-Cotton
Mens/Boys Shirts-Woven-Cotton
Mens/Boys Shirts-Woven-Man-Made-Fibres
All goods
Of wool or of fine animal hair
Womens/Girls Blouses, Shirts and ShirtBlouses-Woven-Cotton
All goods
All goods
All goods except hats
All goods except hats
All goods
Sweaters, Sweat Shirts and Waist-CoatsKnitted-Cotton
All goods
All goods
All goods
Of wool or of fine animal hair
All Goods
All goods
Of silk or silk waste
All goods
All Goods
All Goods
All Goods
All Goods
All Goods
Other footwear, incorporating a protective
metal toe-cap
GENERAL EXEMPTION NO. 105
1488
(1)
(2)
(3)
242
243
244
245
6402 91
6403 12 00
6403 19
6403 91 or 6403 99
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
6403 40 00
6404 11
6404 19
6405 20 00
6405 90 00
6802 21
6810 11 10
6901 00
7010 10 00
7013 28 00 or 7013 37 00
7213 10
7213 20
7213 91
7213 99
7214 10
7214 20
7214 30 00
7214 91
7217 20
7315 82 00
7318 14 00
7318 19 00
7403 11 00
7403 12 00
7403 13 00
7407 10
7408 11
7408 19
7608 10 00
8414 30 00
8414 51
8418 21 00
8428 10
8450 11 00
8501 10
8501 20 00
8501 40 10
8501 52
All Goods
All Goods
All Goods
Footwear made on a base platform of
wood, not having
an inner sole or protective metal toe-cap
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Bricks/blocks/tiles
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
All Goods
Micro and AC Motor
All Goods
All Goods
Electric Motor 1 HP to 10 HP - AC - excluding
special types
GENERAL EXEMPTION NO. 106
1489
(1)
(2)
(3)
284
285
286
287
8504 40
8504 90
8509 40
8516 10 00
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
8516 29 00
8516 40 00
8516 60 00
8528 71 00 or 8528 72
8536 20
8536 30 00
8537 10 00
8537 20 00
8539 29
8539 31
8544 11
8544 19
8544 20
8544 49
9028 30
9030 33
9404 21
9603 10 00
All Goods
All Goods
All Goods
Storage water heaters/geysers upto 100 litres
capacity/ upto 3 KW
All Goods
Electric Irons - other than steam irons
All Goods
Colour TVs - Set Top Box (Satellite Receivers)
All Goods
Voltage stabilisers - domestic type
All Goods
All Goods
All Goods
All Goods
All Goods
Insulated plastic and rubber Wires - domestic types
All Goods
All goods for voltage not exceeding 80V
All Goods
All Goods
All Goods
Hill grass/broom
APPENDIX
S. No.
Country
(1)
(2)
1.
People’s Republic of Bangladesh
2.
Kingdom of Bhutan
3.
Republic of Maldives
4.
Nepal
5.
Islamic Republic of Afganistan
_____________________________________________________________________________________________________
GENERAL EXEMPTION NO. 106
Omitted