GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 107/2009-Customs
New Delhi, dated the 23rd September, 2009
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section
25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby makes the
following further amendment in the notification of the Government of India in
the Ministry of Finance (Department of Revenue),
No.67/2006-Customs, dated the
30th June, 2006 which was published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-Section (i), vide number G.S.R. 393 (E), dated the 30th June,
2006, namely:-
In the said notification, for the existing Table the following Table shall be
substituted, namely:-
Table
S.
No.
|
Chapter,
Heading, Sub-heading or Tariff item
|
Description
of goods
|
Rate
for import from countries listed in APPENDIX I
|
Rate
for import from countries listed in APPENDIX II
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
1
|
1
to 3
|
All
goods
|
17%
|
Nil
|
2
|
1
|
Grand
parent poultry stock and Donkey stallions
|
17%
|
Nil
|
3
|
4
(except
0402
10 20,
0402
10 90,
0405
20 00,
0405
90 90 )
|
All
goods
|
17%
|
Nil
|
4
|
0402
10 20,
0402
10 90
|
All
goods
|
17%
|
Nil
|
5
|
0405
20 00,
0405
90 20,
0405
90 90
|
All
goods
|
17%
|
Nil
|
6
|
5
|
All
goods
|
17%
|
Nil
|
7
|
0603
|
All
goods
|
17%
|
Nil
|
8
|
0604
|
All
goods
|
17%
|
Nil
|
9
|
7
|
All
goods
|
17%
|
Nil
|
10
|
8
(except
0802
11 00,
0802
12 00 )
|
All
goods
|
17%
|
Nil
|
11
|
0802
11 00
|
All
goods
|
Rs.
28 per kg
|
Nil
|
12
|
0802
12 00
|
All
goods
|
Rs.
52 per kg
|
Nil
|
13
|
0810
60 00 and 0810 90
|
All
goods other than black, white or red currants and gooseberries
|
10.6%
|
Nil
|
14
|
0813
20 00
|
All
goods
|
17%
|
Nil
|
15
|
9
(except 0901 and 0904 20)
|
All
goods
|
17%
|
Nil
|
16
|
0901
|
All
goods
|
17%
|
Nil
|
17
|
0904
20
|
All
goods
|
17%
|
Nil
|
18
|
12
|
All
goods
|
17%
|
Nil
|
19
|
1209,
1211 30 00, 1211 40 00,
1211
90
|
All
goods other than liquorice roots
|
10.6%
|
Nil
|
20
|
13
|
All
goods
|
17%
|
Nil
|
21
|
1302
19 and
1302
20 00
|
All
goods other than vegetable saps and extracts of pyrethrum or of
the roots of plants containing rotenone
|
10.6%
|
Nil
|
22
|
14
|
All
goods
|
17%
|
Nil
|
23
|
1501
00 00
|
All
goods
|
17%
|
Nil
|
24
|
1502
|
All
goods
|
10.6%
|
Nil
|
25
|
1503
00 00 to 1506
|
All
goods
|
17%
|
Nil
|
26
|
1505
|
All
goods
|
10.6%
|
Nil
|
27
|
1507
90 90
|
All
goods
|
17%
|
Nil
|
28
|
1508
90 10 or
1508
90 99
|
All
goods
|
17%
|
Nil
|
29
|
1509
10 00
|
All
goods
|
17%
|
Nil
|
30
|
1509
90
|
All
goods
|
17%
|
Nil
|
31
|
1510
|
All
goods
|
17%
|
Nil
|
32
|
1511
90
|
All
goods
|
17%
|
Nil
|
33
|
1512
29 90
|
All
goods
|
17%
|
Nil
|
34
|
1516
10 00, 1518, 1520 00 00, 1521 and 1522
|
All
goods
|
17%
|
Nil
|
35
|
1507,
1508, 1509, 1510, 1511,
1512
29 90
|
All
goods (except crude palm oil), other than edible grade, having
Free Fatty Acid (FFA) 20 percent or more
|
17%
|
Nil
|
36
|
1508,
1509 or 1510
|
Refined
vegetable oils of edible grade, in loose or bulk form
|
17%
|
Nil
|
37
|
1511
|
Fractions
of crude palm oil (other than crude palmolein), of edible grade,
having an acid value of 2 or more and total carotenoid (as beta
carotene) in the range of 500mg/kg. to 2500mg/kg., in loose or
bulk form
|
17%
|
Nil
|
Explanation—For
the purposes of this exemption, “Crude palm oil”
means fixed vegetable oils, fluid or solid, obtained by pressure,
if they have undergone no processing other than decantation,
centrifugation or filtration, provided that, in order to separate
the oils from solid particles only mechanical force, such as
gravity, pressure or centrifugal force, has been employed,
excluding any absorption filtering process, fractionalization or
any other physical or chemical process. If obtained by extraction
oil shall continue to be considered as "crude",
provided it has undergone no change in colour, odour or taste
when compared with corresponding oil by pressure.
|
38
|
16
(except
1601
00 00 and 1602 32 00)
|
All
goods
|
17%
|
Nil
|
39
|
1601
00 00 and 1602 32 00
|
All
goods
|
17%
|
Nil
|
40
|
1702
|
All
goods
|
17%
|
Nil
|
41
|
1702
11 and
1702
19
|
All
goods
|
17%
|
Nil
|
42
|
1703
|
All
goods
|
7.4%
|
Nil
|
43
|
1704
|
All
goods
|
17%
|
Nil
|
44
|
18
to 20
|
All
goods
|
17%
|
Nil
|
45
|
1806
90
|
Food
preparations, meant for infant use and put up for retail sale,
of–(i) flour, meal, starch or malt extract containing cocoa
in a proportion by weight 40% or more but less than 50%,
calculated on a totally de-fatted basis; or (ii) goods of
headings 04.01 to 04.04 containing cocoa in a proportion by
weight 5% or more but less than 10%, calculated on a totally
de-fatted basis
|
10.6%
|
Nil
|
46
|
21
|
All
goods (except compound alcoholic preparations of a kind used for
the manufacture of beverages, of an alcholic strength by volume
exceeding 0.5% by volume, determined at a temperature of 20
degrees centigrade falling under 2106 90)
|
17%
|
Nil
|
47
|
2106
90
|
Compound
alcoholic preparations of a kind used for the manufacture of
beverages, of an alcoholic strength by volume exceeding 0.5% by
volume, determined at a temperature of 20 degrees centigrade
|
17%
|
Nil
|
48
|
2201
and 2202
|
All
goods
|
17%
|
Nil
|
49
|
2207
20 00
|
All
goods
|
7.4%
|
Nil
|
50
|
2209
|
All
goods
|
17%
|
Nil
|
51
|
23
|
All
goods
|
17%
|
Nil
|
52
|
25
|
All
goods
|
9%
|
Nil
|
53
|
2620
11 00,
2620
19 00 and 2620 30
|
All
goods
|
7.4%
|
Nil
|
54
|
2701
20
|
All
goods
|
9%
|
Nil
|
55
|
2702
to 2708
|
All
goods
|
9%
|
Nil
|
56
|
2710
to 2715
|
All
goods
|
7.4%
|
Nil
|
57
|
28
(except 2801, 2802, 2803, 2804, 2805, 2814 and 2823 00 10)
|
All
goods
|
7%
|
Nil
|
57A
|
2823
00 10
|
All
goods
|
9%
|
Nil
|
58
|
2801,
2802, 2803, 2804, 2805 and 2814
|
All
goods
|
5%
|
Nil
|
59
|
2901
to 2904
|
All
goods
|
7.4%
|
Nil
|
60
|
2905
to 2942 (except 2905 43 00 and 2905 44 00)
|
All
goods
|
9%
|
Nil
|
61
|
2905
43 00 and 2905 44 00
|
All
goods
|
13.8%
|
Nil
|
62
|
29
|
2,3,5,6-Tetrachloropyridine
|
7%
|
Nil
|
63
|
30
to 32
|
All
goods
|
9%
|
Nil
|
64
|
3207
40 00
|
Glass
frit
|
5%
|
Nil
|
65
|
33
(except 3301 and 3302 10)
|
All
goods
|
9%
|
Nil
|
66
|
3301
|
All
goods
|
13.8%
|
Nil
|
67
|
3302
10
|
All
goods(Excluding compound alcoholic preparations of a kind used
for manufacture of beverages of an alcoholic strength by volume
exceeding 0.5% determined at 20 degree centigrade falling under
3302 10)
|
9%
|
Nil
|
68
|
3302
10
|
Compound
alcoholic preparations of a kind used for manufacture of
beverages of an alcoholic strength by volume exceeding 0.5%
determined at 20 degree centigrade
|
17%
|
Nil
|
69
|
34
|
All
goods
|
9%
|
Nil
|
70
|
3501
to 3505
|
All
goods
|
13.8%
|
Nil
|
71
|
3506
and 3507
|
All
goods
|
9%
|
Nil
|
72
|
35
|
Isolated
Soya protein
|
10.6%
|
Nil
|
73
|
36
and 37
|
All
goods
|
9%
|
Nil
|
74
|
38
(except
3809
10 00,
3823
11 11,
3823
11 12,
3823
11 19 and 3824 60)
|
All
goods
|
9%
|
Nil
|
75
|
3809
10 00
|
All
goods
|
13.8%
|
Nil
|
76
|
3815
|
All
goods
|
7.4%
|
Nil
|
77
|
3823
11 11,
3823
11 12,
3823
11 19 and 3824 60
|
All
goods
|
13.8%
|
Nil
|
78
|
38
|
Dipping
oil, Paclobutrazol (Cultar)
|
9%
|
Nil
|
79
|
39
|
All
goods
|
9%
|
Nil
|
80
|
3901
|
Low
density polyethelene, Linear Low density polyethelene, High
density polyethelene, Linear medium density polyethelene and
Linear High density polyethelene
|
5%
|
Nil
|
81
|
3902
(except
3902
20 00), 3903
|
All
goods
|
5%
|
Nil
|
82
|
3904
|
Polymers
of vinyl chloride
|
5%
|
Nil
|
83
|
39
|
Ethylene
vinyl acetate (EVA)
|
5%
|
Nil
|
84
|
40
to 45
|
All
goods
|
9%
|
Nil
|
85
|
4707
|
All
goods
|
9%
|
Nil
|
86
|
48,49,51
|
All
goods
|
9%
|
Nil
|
87
|
52
(except
5203
00 00)
|
All
goods
|
9%
|
Nil
|
88
|
5201
|
All
goods
|
7.4%
|
Nil
|
89
|
5203
00 00
|
All
goods
|
17%
|
Nil
|
90
|
53
(except 5302)
|
All
goods
|
9%
|
Nil
|
91
|
5302
|
All
goods
|
17%
|
Nil
|
92
|
54
to 63
|
All
goods
|
9%
|
Nil
|
93
|
64
to 71
|
All
goods
|
9%
|
Nil
|
94
|
6902
or 6903
|
All
goods
|
7.4%
|
Nil
|
95
|
72
|
All
goods other than seconds and defectives
|
7.4%
|
Nil
|
96
|
72
|
Seconds
and defectives
|
9%
|
Nil
|
97
|
73
|
All
goods
|
9%
|
Nil
|
98
|
7401
to 7410
|
All
goods
|
5%
|
Nil
|
99
|
7411
to 7419
|
All
goods
|
9%
|
Nil
|
100
|
7601
to 7607
|
All
goods
|
5%
|
Nil
|
101
|
7608
to 7616
|
All
goods
|
9%
|
Nil
|
102
|
7806
|
All
goods other than lead bars, rods, profiles and wire
|
7.4%
|
Nil
|
103
|
7901
to 7905
|
All
goods
|
7.4%
|
Nil
|
104
|
7907
|
All
goods
|
9%
|
Nil
|
105
|
8001
to 8003
|
All
goods
|
7.4%
|
Nil
|
106
|
8007
00 90
|
Tin
plates, sheets and strip, of a thickness exceeding 0.2mm; tin
foil (whether or not printed or backed with paper, paperboard,
plastics or similar backing materials) of a thickness (excluding
any backing) not exceeding 0.2mm; tin powders and flakes
|
7.4%
|
Nil
|
107
|
8007
|
All
goods
|
9%
|
Nil
|
108
|
8101,
8104, 8105,8107,8108 (except 8101 99 10, 8101 99 90,
8104
90 90,
8105
90 00,
8107
90 90,
8108
90 90)
|
All
goods
|
7.4%
|
Nil
|
109
|
8101
99
|
Bars
and rods, other than those obtained simply by sintering,
profiles, plates, sheets, strip and foil
|
7.4%
|
Nil
|
110
|
8101
99 10,
8101
99 90,
8104
90 90,
8105
90 00,
8107
90 90,
8108
90 90
|
All
goods
|
9%
|
Nil
|
111
|
8102,
8103, 8106, 8109, 8110, 8111, 8112
|
(1)
All goods (other than articles thereof)
|
7.4%
|
Nil
|
(2)
Articles
|
9%
|
Nil
|
112
|
82,
83, 84
|
All
goods
|
9%
|
Nil
|
113
|
8443
91 00 or
8443
99
|
Parts
of printing presses
|
7.4%
|
Nil
|
114
|
8472
90
|
Cash
dispensers
|
7.4%
|
Nil
|
115
|
8473
40
|
Cash
dispensing mechanism and deposit modules for Automatic Teller
Machines
|
7.4%
|
Nil
|
116
|
85
|
All
goods
|
9%
|
Nil
|
117
|
86
|
All
goods
|
7.4%
|
Nil
|
118
|
87
(Except 8703 , 8711)
|
All
goods
|
9%
|
Nil
|
119
|
8703,
8711
|
All
goods
|
17%
|
Nil
|
120
|
8703
|
Motor
cars and other motor vehicles principally designed for the
transport of persons (other than those of heading 87.02),
including station wagons and racing cars, new, which have not
been registered anywhere prior to importation
|
|
|
(1)
If imported as completely knocked down (CKD) unit;
|
9%
|
Nil
|
(2)
If imported in any other form
|
17%
|
Nil
|
121
|
8703
|
Golf
Cars
|
9%
|
Nil
|
122
|
8704
|
Refrigerated
motor vehicles for transport of goods
|
7.4%
|
Nil
|
123
|
8711
|
Motor
cycles (including mopeds) and cycles fitted with an auxiliary
motor, with or without side cars, and side cars, new, which have
not been registered anywhere prior to importation
|
|
|
(1)
If imported as completely knocked down (CKD) unit;
|
9%
|
Nil
|
(2)
If imported in any other form
|
17%
|
Nil
|
124
|
88
to 90
|
All
goods
|
9%
|
Nil
|
125
|
9001
10 00
|
All
goods
|
7.4%
|
Nil
|
126
|
91
to 97
|
All
goods
|
9%
|
Nil
|
127
|
9508
|
Roundabouts,
swings, shooting galleries and other fairground amusements
|
7.4%
|
Nil.”
|
[F.No. 354/42/2002-TRU Vol II]
Prashant Kumar)
Under Secretary to the Government of India
Note. – The principal notification No. 67/2006-Customs, dated the 30th June,
2006 was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-Section (i), vide number G.S.R.393 (E), dated the 30th June, 2006 and was
last amended by
notification No.125/2007-Customs, dated the 31st December, 2007
which was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-Section (i) vide number G.S.R 799 (E), dated the 31st December, 2007.
|