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Exemption of Special Additional Duty of Customs to Specified Goods
Notification No. 19 dated 1st March 2001 (As amended by Notification No. 53/2001)
This notification has been superseded by Customs Notification No. 23 dated 1st March 2002.
In exercise of the powers conferred by sub-section (1) of section 3 A of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act, 1975 (51 of 1975), the Central Government, having regard to the maximum sales tax, local tax or any other charges for the time being leviable on the like goods on their sale or purchase in India, hereby specifies the rates or special additional duty as indicated in column (4) of the Table below in respect of goods, when imported into India, specified in corresponding entry in column (3) of the said Table and falling within the Chapter, heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as are specified in the corresponding entry in column (2) of the said Table :
Provided that in respect of the goods specified against S. Nos. 30, 31, 32, 42 and 43 of the said Table, �Nil� rate shall be subject to the conditions, if any, subject to which the goods are exempt either partially or wholly from the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975),
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S. No |
Chapter or heading No. or sub-heading No. |
Description of goods |
Standard rate |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
1 |
Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock |
Nil |
|
2. |
6, 7, 8 or 12 |
Planting materials, namely, oil seeds, seeds or vegetables, flowers and ornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds or plants or fruits and seeds of pulses |
Nil |
|
3 |
07.13 |
Pulses |
Nil |
|
4. |
15 |
All goods specified against S. No. 31 and 32 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001-Customs, dated the 1st March, 2001, subject to the conditions specified in the Annexure to that notification in relation to such goods. |
Nil |
|
5. |
15 |
Crude Vegetable oil of edible grade falling under heading Nos. 15.07, 15.08, 15.09, 15.10, 15.11, 15.12, 15.13, 15.14 or 15.15 |
Nil |
|
6. |
2309.90 |
Prawn feed
Explanation: For the removal of doubts, �prawn feed� shall mean goods-
I) which are capable of being used as such without any addition or alteration thereto; and
ii) in which the proportion of vitamin pre-mixes or vitamins, by weight, shall not exceed the Standard Input Output Norms (SION) for prawn feed as contained in the Handbook of Procedures (Vol. II) published vide Public Notice No. 19 (RE1998)/ 97-2002 dated the 24st June 1998 of the Government of India, in the Ministry of Commerce and Industry. |
Nil |
|
7. |
25.03 |
Crude or unrefined sulphur |
Nil |
|
8. |
27.09, 27.10, 27.11, 27.12, 27.13, 27.14 or 27.15 |
All goods |
Nil |
|
9. |
28 |
Phosphoric acid for the manufacture of fertilizers |
Nil |
|
10. |
29 |
Codeine Phosphate or Narcotics, imported by Government Opium and Alkaloid Factories |
Nil |
|
11. |
29 or 38 |
Gibberellic acid |
Nil |
|
12. |
31 |
Kyanite salts, in a form indicative of their use for manorial purpose. |
Nil |
|
13. |
31 |
Muriate of potash for use as manure or for the production of complex fertilizers |
Nil |
|
14. |
31 |
Ammonium phosphate or ammonium nitro-phosphate for use as manure or for the production of complex fertilizers |
Nil |
|
15. |
31 |
Composite fertilizers |
Nil |
|
16. |
31 |
Potassium Nitrate, in a form indicative of its use for manorial purpose |
Nil |
|
17. |
3102.10 |
Urea for use as manure |
Nil |
|
18. |
3104.30 |
Potassium sulphate containing not more than 52% by weight of K2O |
Nil |
|
19. |
3105.30 |
Diammonium phosphate for use as manure or for the production of complex fertilisers |
Nil |
|
20. |
32 or 71 |
Silver Powder suspension |
Nil |
|
21. |
39 |
Silicone resin and silicone rubber |
Nil |
|
22. |
39.20 |
Subbed Polyster base for the manufacture of medical or industrial X-ray films and graphic art films |
Nil |
|
23. |
48 |
Grape guard, namely, paper of a type generally used for the packing of grapes and which consists of two sheets of treated white paper pressed together with thin rectangular pouches containing sodium meta-bi-sulphite, with kraft paper pasted thereto or a single paper coated with sodium meta-bi-sulphite, and which is used for the purpose of preventing fungal decay and thus helps prolonged storage in fresh condition, imported for use in the packing of grapes. |
Nil |
|
24. |
4801.00 |
Newsprint |
Nil |
|
25. |
48.10 |
Lightweight coated paper weighing up to 70 g/m2 imported by actual users for printing of magazines |
Nil |
|
26. |
10.01, 2301.20, 25.10, 2814.10, 2814.20, 3102.21, 3105.20, 3105.51, 3105.59, 3105.60, 3105.90, 44.01, 44.02, 44.03 or 52.01 |
All goods |
Nil |
|
27. |
51.01 |
Raw wool, imported by a registered Apex Handloom Cooperative Society, a State Handloom Development Corporation, the Khadi and Village Industries Commission, a State Khadi and Village Industries Board or a registered Apex State Level Khadi Federation. |
Nil |
|
28. |
5303.10 |
Raw jute |
Nil |
|
29. |
71 |
The following goods, namely:-
(i) Raw pearls, other than cultured pearls;
(ii) Rubies, emeralds and sapphires, unset and imported uncut;
(iii) Rough diamonds;
(iv) Raw cultured pearls (including admixtures of pearls containing raw real pearls and cultured pearls) |
Nil |
|
30. |
71 |
Gold and silver imported in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 117/94-Customs, dated the 27th April, 1994 |
Nil |
|
31. |
71 |
Gold and silver including ornaments (but excluding ornaments studded with stones or pearls), imported into India or taken delivery by an eligible passenger in terms of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), Nos. 171/94-Customs, dated 30th September, 1994 and 172/94-Customs, dated the 30th September, 1994. |
Nil |
|
32. |
71 |
Gold and silver imported in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 80/97-Customs, dated the 21st October, 1997 |
Nil |
|
33. |
84 or 85 |
Parts of outboard motors, specified against S. No. 207 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001-Customs, dated the 1st March, 2001, subject to the conditions, specified in the Annexure to that notification in relation to such goods. |
Nil |
|
34. |
84 or 85 |
All goods specified against S. Nos. 238 to 244 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001 � Customs, dated the 1st March, 2001, subject to the conditions, specified in the Annexure to that notification in relation to such goods |
Nil |
|
35. |
84 or any other Chapter |
Goods specified against S. No. 213 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001-Customs, dated the 1st March, 2001. |
Nil |
|
36. |
88 |
Aeroplanes, helicopters, simulators of aeroplanes and gliders |
Nil |
|
37. |
89.02, 89.04, 8905.10 or 8905.90 |
All goods (excluding vessels and other floating structures as are imported for breaking up), specified against S. No. 322 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001-Customs, dated the 1st March, 2001, subject to the conditions specified in the Annexure to that notification in relation to such goods |
Nil |
|
38. |
90.22 |
Linear accelerator with beam energy 15 MeV and above |
Nil |
|
39. |
98.01 |
All goods specified in items (i), (ii) and (iv) in column (3) against S.No. 368 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001-Customs, dated the 1st March, 2001. |
Nil |
|
40. |
98.03 |
All goods imported by a passenger or a member of a crew as baggage in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 136/90-Customs, dated the 20th March, 1990, or No. 137/90-Customs, dated the 20th March, 1990 |
Nil |
|
41. |
Any Chapter |
Goods specified against S. No. 347 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 17/2001-Customs, dated the 1st March, 2001 |
Nil |
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42. |
Any Chapter |
All goods which are exempt from �
(a) the whole of the duty of customs leviable thereon under the First Schedule; and
(b) the whole of the additional duty of customs leviable thereon under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975). |
Nil |
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43. |
Any Chapter |
All goods
(a) in the case of which �Free� rates of duty of customs are specified in column (4) or column (5), as the case may be, of the First Schedule, and
(b) which are exempt from the whole of the additional duty of customs leviable thereon under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) or on which no amount of said additional duty of customs is payable for any reason. |
Nil |
|
44. |
Any Chapter |
All goods imported in terms of any of the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), subject to the conditions, if any, specified in the said notifications in relation to such goods:
I. 79/95-Customs, dated the 31st March, 1995
II. 80/95-Customs, dated the 31st March, 1995
III. 104/95-Customs, dated the 30th May, 1995
IV. 110/95-Customs, dated the 5th June, 1995
V. 111/95-Customs, dated the 5th June, 1995
VI. 148/95-Customs, dated the 19th September, 1995
VII. 149/95-Customs, dated the 19th September, 1995
VIII. 28/97-Customs, dated the 1st April, 1997
IX. 29/97-Customs, dated the 1st April, 1997
X. 31/97-Customs, dated the 1st April, 1997 |
Nil |
|
45. |
Any Chapter |
All goods imported in terms of Notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 34/97-Customs dated the 7th April, 1997 |
Nil |
|
46. |
Any Chapter |
Artificial plasma |
Nil |
|
47. |
Any Chapter |
All goods, other than those specified against S. Nos. 1 to 46 above |
4% ad valorem |
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