wool and man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight. The garment or made-up of cotton or wool or man-made fibre or silk shall mean that the content in it of the respective fibre is 85% or more by weight.
(16) The term “shirts” in relation to Chapters 61 and 62 of the said Schedule shall include “shirts with hood”.
(17) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for adult shall comprise the following sizes, namely : -
(i) French point or Paris point or Continental Size above 33;
(ii) English or UK adult size 1 and above; and
(ii) American or USA adult size 1 and above.
(18) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for children shall comprise the following sizes, namely :-
(i) French point or Paris point or Continental Size upto 33;
(ii) English or UK children size upto 13; and
(iii) American or USA children size upto 13.
(19) The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall apply only to goods exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4.71 of the Hand Book of Procedures, 2015-2020 published videPublic Notice No. 1/2015-2020, dated the 1st April, 2015 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser or Superintendent to ascertain the quality of gold or silver and the quantity of net content of gold or silver in the gold jewellery or silver jewellery or silver articles. The free on board value of any consignment through authorised courier shall not exceed rupees twenty lakhs.
(20) The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall not be applicable to goods manufactured or exported in discharge of export obligation against any Scheme of the relevant Foreign Trade Policy of the Government of India which provides for duty free import or replenishment or procurement from local sources of gold or silver.
(21) “Vehicles” of Chapter 87 of the said Schedule shall comprise completely built unit or completely knocked down (CKD) unit or semi knocked down (SKD) unit.
- All claims for duty drawback at the rates of drawback notified herein shall be filed with reference to the tariff items and descriptions of goods shown in columns (1) and (2) of the said Schedule respectively. Where, in respect of the export product, the rate of drawback specified in the said Schedule is Nil or is not applicable, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the said rules. Where the claim for duty drawback is filed with reference to tariff item of the said Schedule and it is for the rate of drawback specified herein, an application, as referred under sub-rule (1) of rule 7 of the said rules shall not be admissible.
- The amount referred in sub-rule (3) of rule 7 of the said rules, relating to provisional drawback amount as may be specified by the Central Government, shall be equivalent to the drawback rate and drawback cap shown in column (4) and (5) in the said Schedule for the tariff item corresponding to the export goods, if applicable, and determined as if it were a claim for duty drawback filed with reference to such rate and cap.
- This notification shall come into force on the 4th day of February, 2020.
Tariff Item
|
Description of goods
|
Unit
|
|
cap per unit
|
|
Rate
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
CHAPTER – 25
SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
Salt (including table salt and denatured salt)
2501 and pure sodium chloride, whether or not in aqueous solution or containing added anti-
caking or free flowing agents; sea water
250101
|
Common
|
salt
|
(including
|
iodised salt)
|
in
|
0.15%
|
|
HDPE/LDPE/PP pack/ bags
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
250199
|
Others
|
|
|
|
|
|
Nil
|
|
|
|
|
|
|
|
2502
|
Unroasted iron pyrites
|
|
|
|
Nil
|
|
|
|
|
|
|
Sulphur of all kinds, other than sublimed
|
|
|
|
2503
|
sulphur, precipitated sulphur and colloidal
|
|
Nil
|
|
sulphur
|
|
|
|
|
|
|
|
2504
|
Natural graphite
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
250401
|
Carbofoil
|
of various grades
|
(chemically
|
acid
|
|
0.15%
|
|
treated graphite)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
250499
|
Others
|
|
|
|
|
|
Nil
|
|
|
|
|
|
|
|
Natural sands of all kinds, whether or not
|
|
|
|
2505
|
coloured, other than metal-bearing sands of
|
|
Nil
|
|
|
Chapter 26
|
|
|
|
|
|
|
|
|
|
|
|
|
Quartz (other than natural sands); quartzite,
|
|
|
|
|
whether or not roughly trimmed or merely
|
|
|
|
2506
|
cut, by sawing or otherwise, into blocks or
|
|
Nil
|
|
|
slabs of a rectangular (including square)
|
|
|
|
|
shape
|
|
|
|
|
|
|
|
2507
|
Kaolin and other kaolinic clays, whether or
|
|
|
|
not calcined
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
250701
|
Calcined kaolin packed in LDPE/HDPE/PP bags
|
|
0.15%
|
|
|
|
|
|
|
|
|
|
|
250799
|
Others
|
|
|
|
|
|
Nil
|
|
|
|
|
|
|
|
Other clays (not including expanded clays of
|
|
|
|
2508
|
heading
|
6806),
|
andalusipe, kyanite
|
and
|
|
|
|
sillimanite, whether or not calcined; mullite;
|
|
|
|
|
|
|
|
|
chamotte or dinas earths
|
|
|
|
|
|
|
|
|
|
|
|
|
250801
|
Processed Bentonite
|
|
|
|
0.15%
|
|
|
|
|
|
|
|
|
|
|
250899
|
Others
|
|
|
|
|
|
Nil
|
|
|
|
|
|
|
|
|
|
|
2509
|
Chalk
|
|
|
|
|
|
Nil
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Hydrides, nitrides, azides, silicides and
|
|
|
|
2850
|
borides,
|
whether or
|
not
|
chemically
|
defined,
|
|
1%
|
|
other than compounds which are also carbides
|
|
|
|
|
|
|
|
of heading 2849
|
|
|
|
|
|
|
|
|
2851
|
Deleted
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Inorganic or organic compoundsof mercury,
|
|
|
|
2852
|
whether or not chemically defined, excluding
|
|
1%
|
|
|
amalgams
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Phosphides, whether or not chemically
|
|
|
|
|
defined,
|
excluding
|
ferrophosphorus;
|
other
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
Tariff Item
|
|
Description of goods
|
|
|
Unit
|
cap per unit
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
(2)
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Natural
|
calcium
|
phosphates,
|
|
natural
|
|
|
|
2510
|
aluminium
|
calcium
|
phosphates
|
and
|
|
Nil
|
|
|
inorganic compounds (including distilled or
|
|
|
|
2853
|
conductivity
|
water
|
and
|
water
|
of
|
similar
|
|
1%
|
|
purity); liquid air (whether or not rare gases
|
|
|
|
|
|
|
|
have been removed); compressed air;
|
|
|
|
|
amalgams, other than amalgams of precious
|
|
|
|
|
metals
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
CHAPTER – 29
|
|
|
|
|
|
|
ORGANIC CHEMICALS
|
|
|
|
|
|
|
|
|
|
|
|
2901
|
Acyclic hydrocarbons
|
|
|
|
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
|
|
2902
|
Cyclic hydrocarbons
|
|
|
|
|
|
|
1.3%
|
|
|
|
|
|
|
2903
|
Halogenated derivatives of hydrocarbons
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
|
Sulphonated,
|
nitrated
|
or
|
nitrosated
|
|
|
|
2904
|
derivatives of hydrocarbons, whether or not
|
|
|
|
|
halogenated
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
290401
|
4,4- Dinitrostilbene 2,2- disulphonic acid
|
|
Kg
|
2.1%
|
3.8
|
|
|
|
|
|
|
290402
|
Para Nitro Chloro Benzene Sulphonic Acid
|
|
|
1.7%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
290499
|
Others
|
|
|
|
|
|
|
|
|
1.3%
|
|
|
|
|
|
|
|
Acyclic alcohols and their halogenated,
|
|
|
|
2905
|
sulphonated,
|
nitrated
|
or
|
nitrosated
|
|
1.3%
|
|
|
derivatives
|
|
|
|
|
|
|
|
|
|
|
Cyclic alcohols and their halogenated,
|
|
|
|
2906
|
sulphonated,
|
nitrated
|
or
|
nitrosated
|
|
1.3%
|
|
|
derivatives
|
|
|
|
|
|
|
|
|
|
2907
|
Phenols; phenol-alcohols
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
290701
|
Para Cresol
|
|
|
|
|
|
|
|
1.7%
|
|
|
|
|
|
|
phosphatic chalk
|
|
|
|
|
|
|
|
|
Natural barium sulphate (barytes); natural
|
|
|
|
2511
|
barium carbonate (witherite), whether or not
|
|
Nil
|
|
calcined, other than barium oxide of heading
|
|
|
|
|
|
|
|
2816
|
|
|
|
|
|
|
|
|
|
Siliceous fossil meals (for example, kieselguhr,
|
|
|
|
2512
|
tripolite and diatomite) and similar siliceous
|
|
Nil
|
|
earths, whether or not calcined, of an
|
|
|
|
|
|
|
|
apparent specific gravity of 1 or less
|
|
|
|
|
|
|
|
|
|
|
Pumice stone; emery; natural corundum,
|
|
|
|
2513
|
natural garnet and other natural abrasives,
|
|
Nil
|
|
|
whether or not heat-treated
|
|
|
|
|
|
|
|
|
|
|
|
">
|
|
|
|
|
|
|
290799
|
Others
|
|
|
|
|
|
|
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
Halogenated,
|
sulphonated, nitrated
|
or
|
|
|
|
2908
|
nitrosated derivatives of phenols or phenol-
|
|
1.3%
|
|
|
alcohols
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
Tariff Item
|
|
Description of goods
|
|
|
Unit
|
cap per unit
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
|
|
|
2514
|
merely cut, by sawing
|
or otherwise, into
|
|
Nil
|
|
blocks or slabs of a rectangular (including
|
|
|
|
|
|
|
|
square) shape
|
|
|
|
|
|
|
|
|
Marble, travertine, ecaussine and other
|
|
|
|
|
calcareous monumental or building stone of
|
|
|
|
|
an apparent specific gravity of 2.5 or more,
|
|
|
|
2515
|
and alabaster, whether or not roughly
|
|
Nil
|
|
|
trimmed or merely cut, by sawing or
|
|
|
|
|
otherwise, into blocks or slabs of a
|
|
|
|
|
rectangular (including square) shape
|
|
|
|
|
|
Granite, porphyry, basalt, sandstone and
|
|
|
|
|
other monumental or building stone, whether
|
|
|
|
2516
|
or not roughly trimmed or merely cut, by
|
|
Nil
|
|
|
sawing or otherwise, into blocks or slabs of am" width="95">
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
|
(2)
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
Ethers, ether-alcohols, ether-phenols, ether-
|
|
|
|
|
alcohol-phenols, alcohol peroxides, ether
|
|
|
|
2909
|
peroxides, ketone peroxides (whether or not
|
|
|
|
chemically defined), and their halogenated,
|
|
|
|
|
|
|
|
|
sulphonated,
|
nitrated
|
or
|
nitrosated
|
|
|
|
|
derivatives
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
rectangular (including square) shape
|
|
|
|
|
|
|
|
|
|
|
Pebbles, gravel, broken or crushed stone, of a
|
|
|
|
|
kind commonly used for concrete aggregates,
|
|
|
|
|
for road metalling or for railway or other
|
|
|
|
|
ballast, shingle and flint, whether or not heat-
|
|
|
|
2517
|
treated; macadam
|
of slag, dross
|
or
|
similar
|
|
Nil
|
|
industrial waste, whether or not incorporating
|
|
|
|
|
|
|
|
the materials cited in the first part of the
|
|
|
|
|
heading;
|
tarred
|
macadam;
|
granules,
|
|
|
|
|
chippings and powder, of stones of heading
|
|
|
|
|
2515 or 2516, whether or not heat-treated
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
th="75">
|
|
|
290901
|
Ortho Anisidine
|
|
|
|
|
|
|
1.5%
|
|
|
|
|
|
|
|
|
|
|
|
|
290999
|
Others
|
|
|
|
|
|
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
Epoxides,
|
epoxyalcohols, epoxyphenols
|
and
|
|
|
|
2910
|
expoxy-ethers,
|
with
|
a three-membered ring,
|
|
1.3%
|
|
and their halogenated, sulphonated, nitrated
|
|
|
|
|
|
|
|
or nitrosated derivatives
|
|
|
|
|
|
|
|
|
|
|
|
|
Acetals and hemiacetals, whether or not with
|
|
|
|
2911
|
other oxygen function, and their halogenated,
|
|
1.3%
|
|
sulphonated,
|
nitrated
|
or
|
nitrosated
|
Tariff Item
|
|
|
Description of goods
|
|
Unit
|
cap per unit
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
|
(2)
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
Dolomite, whether or not calcined or sintered,
|
|
|
|
|
including dolomite roughly trimmed or
|
|
|
|
2518
|
merely cut, by sawing or otherwise, into
|
|
Nil
|
|
|
blocks or slabs of a rectangular (including
|
|
|
|
|
square) shape; dolomite ramming mix
|
|
|
|
|
|
|
|
|
|
|
|
|
Natural
|
magnesium
|
carbonate
|
(magnesite);
|
|
|
|
|
fused
|
magnesia;
|
deadburned
|
(sintered)
|
|
|
|
2519
|
magnesia,
|
whether
|
or
|
not
|
containing small
|
|
Nil
|
|
quantities of other oxides added before
|
|
|
|
|
|
|
|
sintering; other magnesium oxide, whether or
|
|
|
|
|
not pure
|
|
|
|
|
|
|
|
|
|
Gypsum; anhydrite; plasters (consisting of
|
|
|
|
2520
|
calcined gypsum or calcium sulphate) whether
|
|
Nil
|
|
or not coloured, with or without small
|
|
|
|
|
|
|
|
quantities accelerators or retarders
|
|
|
|
|
|
|
|
|
|
Limestone flux; limestone and other
|
|
|
|
2521
|
calcareous stones, of a kind used for the
|
|
Nil
|
|
|
manufacture of lime or cement
|
|
|
|
|
|
|
|
|
|
|
Quicklime, slaked lime and hydraulic lime,
|
|
|
|
2522
|
other than calcium oxide and hydroxide of
|
|
Nil
|
|
|
heading 2825
|
|
|
|
|
|
|
|
|
Portland cement, aliminous, slag cement,
|
|
|
|
2523
|
supersulphate cement and
|
similar hydraulic
|
|
1%
|
|
cement, whether or not coloured or in the
|
|
|
|
|
|
|
|
form of clinkers
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2524
|
Asbestos
|
|
|
|
|
|
|
Nil
|
|
|
|
|
|
|
|
|
|
derivatives
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Aldehydes, whether or not with other oxygen
|
|
|
|
2912
|
function;
|
cyclic
|
polymers of
|
aldehydes;
|
|
|
|
|
paraformaldehyde
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
291201
|
Para Anisic Aldehyde
|
|
|
|
|
Kg
|
3.6%
|
24.3
|
|
|
|
|
|
|
|
|
|
|
|
291299
|
Others
|
|
|
|
|
|
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
|
Halogenated,
|
sulphonated,
|
nitrated
|
|
|
|
2525
|
Mica, including splittings; mica waste
|
|
Nil
|
|
|
|
|
|
|
|
Natural steatite, whether or not roughly
|
|
|
|
2526
|
trimmed
|
or merely
|
cut,
|
by
|
sawing or
|
|
Nil
|
|
otherwise, into blocks or slabs of a
|
|
|
|
|
|
|
|
rectangular (including square) shape; talc
|
|
|
|
2527
|
Omitted
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Natural borates and concentrates thereof
|
|
|
|
|
(whether or not calcined), but not including
|
|
|
|
2528
|
borates separated from natural brine; natural
|
|
Nil
|
|
|
boric acid containing not more than 85% of
|
|
|
|
|
H3BO3 Calculated on the dry weight
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
Tariff Item
|
Description of goods
|
|
Unit
|
cap per unit
|
|
Rate
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
2529
|
Feldspar; leucite; nepheline and nepheline
|
|
Nil
|
|
syenite; fluorspar
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2530
|
Mineral substances not else-where specified or
|
|
Nil
|
|
included
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
CHAPTER – 26
|
|
|
|
|
or
|
|
|
|
2913
|
nitrosated derivatives of products of heading
|
|
1.3%
|
|
|
2912
|
|
|
|
|
|
|
|
|
|
|
Ketones and Quinones, whether or not with
|
|
|
|
2914
|
other oxygen function, and their halogenated,
|
|
1.3%
|
|
sulphonated,
|
nitrated
|
or
|
nitrosated
|
|
|
|
|
|
|
|
derivatives
|
|
|
|
|
|
|
|
|
|
|
Saturated acyclic mono-carboxylic acids and
|
|
|
|
2915
|
their anhydrides,
|
halides,
|
peroxides
|
and
|
|
|
|
peroxyacids; their halo-genated, sulphonated,
|
|
|
|
|
|
|
|
|
nitrated or nitrosated derivatives
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
>ORES, SLAG AND ASH
|
|
|
|
|
|
|
|
2601
|
Iron ores and concentrates, including roasted
|
|
|
|
iron pyrites
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
260101
|
Iron ore Pellets
|
|
|
1%
|
|
|
|
|
|
|
|
260199
|
Others
|
|
|
Nil
|
|
|
|
|
|
|
|
|
Manganese ores and concentrates,
|
including
|
|
|
|
2602
|
ferruginous manganese ores and concentrates
|
|
Nil
|
|
with a manganses content of 20% or more,
|
|
|
|
|
|
|
|
calculated on the dry weight
|
|
|
|
|
2603
|
Copper ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
2604
|
Nickel ores and concentrates
|
|
291501
|
Schaeffers Acid
|
|
|
|
|
|
Kg
|
3.7%
|
8.7
|
|
|
|
|
|
|
|
|
|
|
|
291502
|
R Salt
|
|
|
|
|
|
|
Kg
|
4%
|
10.5
|
|
|
|
|
|
|
|
|
|
|
|
291599
|
Others
|
|
|
|
|
|
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
Tariff Item
|
|
Description of goods
|
|
|
Unit
|
cap per unit
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
Nil
|
|
|
|
|
|
|
|
2605
|
Cobalt ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
2606
|
Aluminium ores and concentrates
|
|
|
|
|
|
|
|
|
|
|
260601
|
Calcined bauxite
|
|
|
0.15%
|
|
|
|
|
|
|
|
260699
|
Others
|
|
|
Nil
|
|
|
|
|
|
|
|
2607
|
Lead ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
2608
|
Zinc ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
2609
|
Tin ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
2610
|
Chromium ores and concentrates
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
(2)
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
Hormones, prostaglandins, thromboxanes and
|
|
|
|
|
leuko-trienes, natural or reproduced by
|
|
|
|
2937
|
synthesis;
|
derivatives
|
and
|
structural
|
|
1.3%
|
|
|
analogues thereof, including chain modified
|
|
|
|
|
polypeptides, used primarily as hormones
|
|
|
|
|
|
|
|
|
|
Glycosides, natural or reproduced by
|
|
|
|
2938
|
synthesis and their salts, ethers, esters and
|
|
1.3%
|
|
|
other derivatives
|
|
|
|
ottom" width="79">
|
|
Nil
|
|
|
|
|
|
|
|
2611
|
Tungsten ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
2612
|
Uranium ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
2613
|
Molybdenum ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
2614
|
Titanium ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
2615
|
Niobium, tantalum, vanadium or zirconium
|
|
Nil
|
|
ores and concentrates
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2616
|
Preciousmetal ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
Tariff Item
|
Description of goods
|
|
Unit
|
cap per unit
|
|
Rate
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
|
2617
|
Other ores and concentrates
|
|
|
Nil
|
|
|
|
|
|
|
|
2618
|
Granulated slag (slag sand) from
|
the
|
|
1%
|
|
manufacture of iron or steel
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Slag, dross (other than granulated slag),
|
|
|
|
2619
|
scaling and other waste from the manufacture
|
|
Nil
|
|
|
of iron or steel
|
|
|
|
|
|
Slag, ash and residues (other than from the
|
|
|
|
2620
|
manufacture of iron or steel), containing
|
|
Nil
|
|
|
arsenic,metal or their compounds
|
|
|
|
|
|
|
|
|
|
|
Other slag, and ash, including seaweed ash
|
|
|
|
2621
|
(kelp); ash and residues from the incine-ration
|
|
Nil
|
|
|
of municipal waste
|
|
|
|
|
|
|
|
|
|
|
CHAPTER – 27
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION;
BITUMINOUS SUBSTANCES; MINERAL WAXES
2701
|
Coal; Briquettes,
|
ovoids and similar solid
|
|
Nil
|
|
fuels manufactured from coal
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2702
|
Lignite,
|
whether
|
or
|
not agglomerated,
|
|
Nil
|
|
excluding
|
jet
|
|
|
|
|
|
Alkaloids, natural or reproduced by synthesis,
|
|
|
|
2939
|
and their salts, ethers, esters and other
|
|
1.3%
|
|
|
derivatives
|
|
|
|
|
|
|
|
|
|
Sugars, chemically pure, other than sucrose,
|
|
|
|
|
lactose, maltose, glucose and fructose; sugar
|
|
|
|
2940
|
ethers, sugar acetals and sugar esters, and
|
|
1.3%
|
|
|
their salts, other than products of headings
|
|
|
|
|
2937, 2938 or 2939
|
|
|
|
|
|
|
2941
|
Antibiotics
|
|
|
|
|
|
|
1.3%
|
|
2942
|
Other organic compounds
|
|
|
|
|
1.3%
|
|
|
|
|
|
|
|
|
|
|
|
CHAPTER – 30
|
|
|
|
|
|
PHARMACEUTICAL PRODUCTS
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2703
|
Peat (including peat litter), whether or not
|
|
Nil
|
|
agglomerated
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Coke and semi-coke of coal, of lignite or of
|
|
|
|
2704
|
peat, whether or
|
not
|
agglomerated; retort
|
|
Nil
|
|
|
carbon
|
|
|
|
|
|
|
|
Coal gas, water gas, producer gas and similar
|
|
|
|
2705
|
gases, other than petroleum gases and other
|
|
Nil
|
|
|
gaseous hydrocarbons
|
|
|
|
|
|
|
|
|
|
|
|
Tar distilled from coal,
|
from lignite or from
|
|
|
|
2706
|
peat and other mineral tars, whether or not
|
|
Nil
|
|
dehydrated or partially
|
dis-tilled, including
|
|
|
|
|
|
|
|
reconstituted
|
|
|
|
|
|
|
Oils and other products of the distillation of
|
|
|
|
2707
|
high temperature coal tar similar products in
|
|
Nil
|
|
which the weight of the aromatic constituents
|
|
|
|
|
|
|
|
exceeds that of the non-aromatic constituents
|
|
|
|
|
|
|
|
|
2708
|
Pitch and pitch coke, obtained from coal tar
|
|
Nil
|
|
or from other mineral tars
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
Tariff Item
|
|
Description of goods
|
|
|
Unit
|
cap per unit
| lign="bottom" width="408">
|
|
|
Glands and other organs for organo-
|
|
|
|
|
therapeutic uses, dried, whether or not
|
|
|
|
|
powdered; extracts of glands or other organs
|
|
|
|
3001
|
or of their secretions for organo therapeutic
|
|
Nil
|
|
uses; heparin and its salts; other human or
|
|
|
|
|
|
|
|
animal substances prepared for therapeutic or
|
|
|
|
|
prophylactic uses, not elsewhere specified or
|
|
|
|
|
included
|
|
|
|
|
|
|
|
|
|
Human blood; animal blood prepared for
|
|
|
|
|
therapeutic, prophylactic or diagnostic uses;
|
|
|
|
|
antisera and other blood fractions and
|
|
|
|
3002
|
immunological
|
products,
|
whether
|
or not
|
|
Nil
|
|
modified or obtained by means of
|
|
|
|
|
|
|
|
biotechnological
|
processes;
|
vaccines,
|
toxins,
|
|
|
|
|
cultures of microorganisms (excluding yeasts)
|
|
|
|
|
and similar products
|
|
|
|
|
|
|
|
Medicaments (excluding goods of heading
|
|
|
|
|
3002,3005 or 3006) consisting of two or more
|
|
|
|
3003
|
constituents which have been mixed together
|
|
1.3%
|
|
for therapeutic or prophylactic uses, not put
|
|
|
|
|
|
|
|
up in measured doses or in forms or packing
|
|
|
|
|
for retail sale
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Drawback
|
Drawback
|
Tariff Item
|
|
Description of goods
|
|
|
Unit
|
cap per unit
|
|
|
|
Rate
|
|
|
|
|
|
|
|
|
in Rs. (?)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
|
|
(2)
|
|
|
|
(3)
|
(4)
|
(5)
|
|
|
|
|
|
|
|
|
|
|
|
Medicaments (excluding goods of heading
|
|
|
|
|
3002, 3005 or 3006) consisting of mixed
|
or
|
|
|
|
|
unmixed
|
products
|
for
|
therapeutic
|
or
|
|
|
|
3004
|
prophylactic uses, put up in measured doses
|
|
1.3%
|
|
|
(including those in the form of transdermal
|
|
|
|
|
administration systems)
|
orin
|
forms
|
or
|
|
|
|
|
packings for retail sale
|
|
|
|
|
|
|
|
Wadding, gauze, bandages and similar
|
|
|
|
|
articles (for example, dressings, adhesive
|
|
|
|
3005
|
plasters,
|
poultices),
|
impreg-nated
|
or coated
|
|
|
|
with pharma-ceutical substances or put up in
|
|
|
|
|
|
|
|
|
forms or packings for retail sale for medical,
|
|
|
|
|
surgical, dental or veterinary purposes
|
|
|
|
|
|
|
|
|
|
300501
|
Gauge swabs, labsponge, abdominal swabs/pads,
|
|
1.6%
|
|
gauge rolls
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
300599
|
Others
|
|
|
|
|
|
|
1.3%
|
|
|
|
|
|
|
3006
|
Pharmaceutical goods specified in note 4 to
|
|
1.3%
|
|
this Chapter
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
CHAPTER – 31
|
|
|
|
|
|
|
|
|
|
|
|
|
|
31
|
FERTILIZERS
|
|
|
|
|
|
Nil
|
|
|