In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supercession of the notification of the Government of India in the Ministry of Finance ( Department of Revenue), No.17/2001-Customs, dated the 1st March, 2001[ G.S.R. 116(E) dated the 1st March, 2001], 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 or column (3) of the said Table read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading or sub-heading 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, when imported into India,- (a) 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; (b) from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is in excess of the rate specified in the corresponding entry in column (5) of the said Table,
subject to any of the conditions, specified in the Annexure to this notification, the condition No. of which is mentioned in the corresponding entry in column (6) of the said Table: Provided that nothing contained in this notification shall apply to - a) the goods specified against serial Nos. 239, 240, 241 and 242 of the said Table on or after the 1st day of April, 2003 ; b) the goods specified against serial Nos. 250, 251 , 252 and 415 of the said Table on or after the 1st day of March, 2005 .
Explanation.- For the purposes of this notification, the rate specified in column (4) or column (5) is ad valorem rate, unless otherwise specified. Table S. No. | Chapter or Heading or sub - heading | Description of goods | Standard rate | Additional duty rate | Condition No. | (1) | (2) | (3) | (4) | (5) | (6) | 1. | 1 | Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock | 5% | - | - | 2. | 1 | Grand parent poultry stock and Donkey stallions | 25% | - | - | 3. | 0402.10 or 0402.21 | Goods upto an aggregate of ten thousand metric tonnes of total imports of such goods in a financial year. | 15% | - | 1 | 4. | 0405.10 or 0406.90 | All goods | 30% | - | - | 5. | 5 | Pancreas | 5% | - | - | 6. | 0511.90 | Artemia cyst | 15% | - | - | 7. | 5 or any other Chapter | The following goods, namely:-
(1) Frozen semen;
(2) Frozen semen equipment, namely:- (a) flasks, refrigerators, vessels, jars or dewars, and their accessories; (b) Plastic insemination sheath and insemination guns; and (c) Weaton Ampoules and straws for freezing semen
| 5% | Nil | - | 8. | 6, 7, 8, 9 or 12 | Planting materials, namely, oil seeds, seeds of vegetables, flowers and ornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds or plants of fruits and seeds of pulses | 5% | Nil | 2 | 9. | 06.01 or 06.02 | All goods | 5% | - | - | 10. | 0703.10 | Onions | 5% | - | - | 11. | 07.13 | Pulses | 10% | - | - | 12. | 8 | Cashew nuts in shell | Nil | Nil | - | 13. | 8, 12, 13 , 15 , 16, 17, 18, 19, 20 or 21 | All goods (excluding alcoholic preparations falling under sub-heading 2106.90) | 25% | - | 3 | 14. | 0802.12 | All goods | Rs. 65/- per kg. | - | - | 15. | 0802.90 | All goods other than Areca nuts | 30% | - | - | 16. | 0805.10, 0805.50 0806.10 or 0808.20 | All goods | 30% | - | - | 17. | 0810.60 or 0810.90 <%
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