Customs Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 25-31

Revised All Industry Rates(AIRs) of Duty Drawback  under Customs, Chapter 25-31

 

 

CUSTOMS (N.T.) Notification No. 07 of 2020 dated 28th January, 2020

Notification no 07/2020 Customs(Non Tariff) date on 28th  January, 2020  

Revised All Industry Rates(AIRs) of Duty Drawback notified.

The extract of CUSTOMS (N.T.) Notification No. 07/2020- CUSTOMS is given below:

 Notification No. 07/2020-CUSTOMS(Non Tariff Notification)

 

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback ,Chapter 01-05

 

 Click here Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 06-12

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 13-24

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 32-42

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 43-59

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 60-69

 

Click here  Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 70-79

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 80-89

 

Click here  Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 90-97

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

Notification No. 07/2020-CUSTOMS (N.T.)

 

New Delhi, the 28th January, 2020

 

G.S.R.        (E). – In exercise of the powers conferred by sub-section (2) of section 75 of the

 

Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017 (hereinafter referred to as the said rules) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 95/2018-Customs (N.T.), dated the 6th December, 2018 published videnumber G.S.R. 1180(E), dated the 6th December, 2018, except as respect to things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Schedule given below (hereinafter referred to as the said Schedule) subject to the following notes and conditions, namely :-

 

Notes and conditions.-(1) The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) at the four-digit level only. The descriptions of goods given at the six digit or eight digit in the said Schedule are in several cases not aligned with the descriptions of goods given in the First Schedule to the Customs Tariff Act, 1975.

 

(2)               The general rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 shall, mutatis mutandis, apply for classifying the export goods listed in the said Schedule.

 

(3)               Notwithstanding anything contained in the said Schedule, -

 

(i)                 all art-ware or handicraft items shall be classified under the heading of art-ware or handicraft (of constituent material) as mentioned in the relevant Chapters;

 

(ii)               any identifiable ready to use machined part or component predominantly made of iron, steel or aluminium, made through casting or forging process, and not specifically mentioned at six digit level or more in Chapter 84 or 85 or 87, except those classifiable under heading 8432 or 8433 or 8436, may be classified under the relevant tariff item (depending upon material composition and making process) under heading 8487 or 8548 or 8708, as the case may be, irrespective of classification of such part or component at four digit level in Chapter 84 or 85 or 87 of the said Schedule;

 

(iii)             the sports gloves mentioned below heading 4203 or 6116 or 6216 shall be classified in that heading and all other sports gloves shall be classified under heading 9506.

 

(4)               The figures shown in column (4) in the said Schedule refer to the rate of drawback expressed as a percentage of the free on board value or the rate per unit quantity of the export goods, as the case may be.

 

(5)               The figures shown in column (5) in the said Schedule refer to the maximum amount of drawback that can be availed of per unit specified in column (3).

 

(6)               An export product accompanied with a tax invoice and forming part of project export (including turnkey export or supplies) for which no figure is shown in column (5) in the said Schedule, shall be so declared by the exporter and the maximum amount of drawback that can be availed under the said Schedule shall not exceed the amount calculated by applying ad-valoremrate of drawback shown in column (4) to one and half times the tax invoice value.

 

(7)               The rates of drawback specified against the various tariff items in the said Schedule in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any.

 

(8)               Drawback at the rates specified in the said Schedule shall be applicable only if the procedural requirements for claiming drawback as specified in rule 12, 13 and 14of the said rules, unless otherwise relaxed by the competent authority, are satisfied.

 

(9)               The rates of drawback specified in the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is, -

 

(i)                 manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962);

 

(ii)               manufactured or exported in discharge of export obligation against an Advance Authorisation or Duty Free Import Authorisation issued under the Duty Exemption Scheme of the relevant Foreign Trade Policy :

 

Provided that where exports are made against Special Advance Authorisation issued under paragraph 4.04A of the Foreign Trade Policy 2015-20 in discharge of export obligations in terms of Notification No. 45/2016-Customs, dated the 13th August, 2016, the rates of drawback specified in the said Schedule shall apply as if in the said Schedule, the entries in columns (4)and (5) against the Tariff items in the said Schedule below all Chapters, except Chapter 61 and 62, are NIL, and those in Chapters 61 and 62 are as specified in the Table given below;

 

(iii)             manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit in terms of the provisions of the relevant Foreign Trade Policy;

 

(iv)             manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones;

 

(v)               manufactured or exported availing the benefit of the notification No. 32/1997-Customs, dated the 1st April, 1997.

 

(10)           Whenever a composite article is exported for which any specific rate has not been provided in the said Schedule, the rates of drawback applicable to various constituent materials can be extended to the composite article according to net content of such materials on the basis of a self-declaration to be furnished by the exporter to this effect and in case of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations.

 

(11)           The term “articles of leather” in Chapter 42 of the said Schedule shall mean any article wherein (a) 60% or more of the outer visible surface area or (b) 60% or more of the outer and inner surface area taken together, excluding shoulder straps or handles or fur skin trimming, if any, is of leather notwithstanding that such article is made of leather and any other material.

 

(12)           The term “dyed”, wherever used in the said Schedule in relation to textile materials, shall include yarn or piece dyed or predominantly printed or coloured in the body.

 

(13)           The term “dyed” in relation to fabrics and yarn of cotton, shall include “bleached or mercerised or printed or melange”.

 

(14)           The term “dyed” in relation to textile materials in Chapters 54 and 55 shall include “printed or bleached or melange”.

 

(15)           In respect of the tariff items in Chapters 60, 61, 62 and 63 of the said Schedule, the blend containing cotton 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 and the blend containing 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.

 

  1. 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.

 

  1. 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.

 

  1. 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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Slate,  whether  or  not  roughly  trimmed  or

 

 

 

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 a

 

 

 

 

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

Drawback

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

 

 

 

 

 

 

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

 

 

 

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

 

 

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

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

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Description of goods

 

 

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cap per unit

 

 

 

Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2709

Petroleum

oils   and

oils

obtained

from

 

Nil

 

bituminous minerals, crude

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Petroleum   oils   and   oils   obtained   from

 

 

 

 

bituminous   minerals,   other   than   crude;

 

 

 

 

preparations   not   elsewhere   specified   or

 

 

 

2710

included, containing by weight 70% or more

 

 

 

 

of  petroleum  oils  or  of  oils  obtained  from

 

 

 

 

bituminous minerals, these oils being the basic

 

 

 

 

constituents of the preparations; waste oils

 

 

 

271001

Industrial/automotive lubricants

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

 

271099

Others

 

 

 

 

 

 

Nil

 

 

 

 

 

 

 

 

 

 

2711

Petroleum

gases

and

other

gaseous

 

Nil

 

hydrocarbons

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Petroleum

jelly,

paraffin

 

wax,

 

 

 

 

microcrystalline  petroleum  wax,  slack  wax,

 

 

 

2712

ozokerite, lignite wax, peat wax, other mineral

 

Nil

 

waxes,  and  similar  products  obtained  by

 

 

 

 

 

 

 

synthesis or by other processes, whether or

 

 

 

 

not coloured

 

 

 

 

 

 

 

 

 

Petroleum coke, petroleum bitumen and other

 

 

 

2713

residues of petroleum oils or of oils obtained

 

 

 

 

from bituminous minerals

 

 

 

 

 

 

 

 

 

 

 

 

 

 

271301

Calcined petroleum coke

 

 

 

MT

2.7%

1071

 

 

 

 

 

 

 

 

 

 

271399

Others

 

 

 

 

 

 

Nil

 

 

 

 

 

 

 

Bitumen and asphalt, natural; bituminous or

 

 

 

2714

oil  shale  and  tar  sands;  asphaltites

and

 

Nil

 

 

asphaltic rocks

 

 

 

 

 

 

 

 

Bituminous   mixtures   based   on   natural

 

 

 

 

asphalt,  on  natural  bitumen,  on  petroleum

 

 

 

2715

bitumen,  on  mineral  tar  or  on  mineral  tar

 

Nil

 

 

pitch  (for  example,  bituminous  mastics,  cut

 

 

 

 

backs)

 

 

 

 

 

 

 

 

2716

Electrical energy

 

 

 

 

 

Nil

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 28

 

 

 

 

INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

 

2801

Fluorine, chlorine, bromine and iodine

 

1%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

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Rate

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2802

Sulphur,

sublimed  or

precipitated;

colloidal

 

1%

 

sulphur

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2803

Carbon  (carbon

blacks  and  other

forms  of

 

1%

 

carbon not elsewhere specified or included)

 

 

 

 

 

 

 

 

 

 

 

2804

Hydrogen, rare gases and other non-metals

 

1%

 

 

 

 

 

 

 

Alkali  or  alkaline-earth  metals;  rare-earth

 

 

 

2805

metals, scandium and yttrium, whether or not

 

1%

 

 

intermixed or interalloyed; mercury

 

 

 

 

 

 

 

 

 

 

 

 

 

2806

Hydrogen

chloride

(hydrochloric

acid);

 

1%

 

chlorosulphuric acid

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2807

Sulphuric acid; oleum

 

 

 

 

 

1%

 

 

 

 

 

 

 

 

 

2808

Nitric acid; sulphonitric acids

 

 

 

 

1%

 

 

 

 

 

 

 

 

Diphosphorus  pentaoxide;  phosphoric

acid;

 

 

 

2809

polyphosphoric   acids,   whether   or   not

 

1%

 

 

chemically defined

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2810

Oxides of boron; boric acids

 

 

 

 

1%

 

 

 

 

 

 

 

 

 

2811

Other  inorganic

acids

and  other

inorganic

 

1%

 

oxygen compounds of non-metals

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2812

Halides and halide oxides of non-metals

 

 

1%

 

 

 

 

 

 

 

 

 

2813

Sulphides

of

non-metals;

commercial

 

1%

 

phosphorus trisulphide

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2814

Ammonia, anhydrous or in aqueous solution

 

1%

 

 

 

 

 

 

 

Sodium hydroxide (caustic soda); potassium

 

 

 

2815

hydroxide  (caustic  potash);  peroxides  of

 

1%

 

 

sodium or potassium

 

 

 

 

 

 

 

 

 

 

 

 

 

Hydroxide   and   peroxide   of   magnesium;

 

 

 

2816

oxides,   hydroxides   and   peroxides,   of

 

1%

 

 

strontium or barium

 

 

 

 

 

 

 

2817

Zinc oxide; zinc peroxide

 

 

 

 

1%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

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Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Artificial   corundum,   whether   or   not

 

 

 

2818

chemically

defined;aluminium

oxide;

 

1%

 

 

aluminium hydroxide

 

 

 

 

 

 

 

 

 

 

 

 

 

2819

Chromium oxides and hydroxides

 

 

 

1%

 

 

 

 

 

 

 

 

 

2820

Manganese oxides

 

 

 

 

1%

 

 

 

 

 

 

 

Iron  oxides  and  hydroxides;  earth  colours

 

 

 

2821

containing  70%  or  more  by  weight  of

 

1%

 

 

combined iron evaluated as Fe2O3

 

 

 

 

 

 

 

 

 

 

 

2822

Cobalt  oxides

and  hydroxides;  commercial

 

1%

 

cobalt oxides

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2823

Titanium oxides

 

 

 

 

1%

 

 

 

 

 

 

 

 

2824

Lead oxides; red lead and orange lead

 

 

 

1%

 

 

 

 

 

 

 

Hydrazine  and  hydroxyl-  amine  and  their

 

 

 

2825

inorganic salts; other inorganic bases; other

 

1%

 

 

metal oxides, hydroxides and peroxides

 

 

 

 

 

 

 

 

 

 

 

2826

Fluorides;

fluorosilicates,

fluoroaluminates

 

1%

 

and other complex fluorine salts

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Chlorides,   chloride   oxides   and   chloride

 

 

 

2827

hydroxides;  bromides  and  bromide  oxides;

 

1%

 

 

iodides and iodide oxides

 

 

 

 

 

 

 

 

 

 

 

 

 

2828

Hypochlorites;

commercial

calcium

 

1%

 

hypochlorites; chlorites; hypobromites

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2829

Chlorates

and

perchlorates;  bromates

and

 

1%

 

perbromates; iodates and periodates

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2830

Sulphides;

polysulphides,

whether

or

not

 

1%

 

chemically defined

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2831

Dithionites and sulphoxylates

 

 

 

1%

 

 

 

 

 

 

 

 

 

2832

Sulphites; thiosulphates

 

 

 

 

1%

 

 

 

 

 

 

 

 

 

2833

Sulphates;

 

alums;

peroxo-sulphates

 

1%

 

(persulphates)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2834

Nitrites; nitrates

 

 

 

 

1%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

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Unit

cap per unit

 

 

 

Rate

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Phosphinates

 

 

(hypo-phosphites),

 

 

 

2835

phosphonates

(phosphites)

and phosphates;

 

1%

 

polyphosphates,  whether  or  not  chemically

 

 

 

 

 

 

 

defined

 

 

 

 

 

 

 

 

 

 

Carbonates;

 

 

peroxo-carbonates

 

 

 

2836

(percarbonates);    commercial    ammonium

 

1%

 

 

carbonate containing ammonium carbamate

 

 

 

 

 

 

 

 

 

 

 

2837

Cyanides,

cyanide

oxides

and   complex

 

1%

 

cyanides

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2838

Deleted

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2839

Silicates; commercial alkali metal silicates

 

1%

 

 

 

 

 

 

 

2840

Borates; peroxoborates (perborates)

 

 

1%

 

 

 

 

 

 

2841

Salts of oxometallic or peroxometallic acids

 

1%

 

 

 

 

 

 

 

Other salts of inorganic acids or peroxoacids,

 

 

 

2842

(including  aluminosilicates  whether  or  not

 

1%

 

 

chemically defined), other than azides

 

 

 

 

 

 

 

 

 

 

Colloidal   precious   metals;   inorganic   or

 

 

 

2843

organic

compounds

of

precious

metals,

 

Nil

 

whether or not chemically defined; amalgams

 

 

 

 

 

 

 

of precious metals

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Radioactive

chemical

 

elements

and

 

 

 

 

radioactive  isotopes  (including  the fissile  or

 

 

 

2844

fertile  chemical  elements  and  isotopes)  and

 

Nil

 

 

their  compounds;  mixtures  and  residues

 

 

 

 

containing these products

 

 

 

 

 

 

 

Isotopes  other  than  those  of  heading  2844;

 

 

 

2845

compounds,  inorganic  or  organic,  of  such

 

1%

 

 

isotopes, whether or not chemically defined

 

 

 

 

 

 

 

 

 

Compounds,  inorganic  or  organic,  of  rare-

 

 

 

2846

earth metals, of yttrium or of scandium or of

 

1%

 

 

mixtures of these metals

 

 

 

 

 

 

 

 

 

 

 

2847

Hydrogen peroxide, whether or not solidified

 

1%

 

with urea

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2848

Omitted

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2849

Carbides, whether or not chemically defined

 

1%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

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Rate

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

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%

 

 

 

 

 

 

 

 

 

 

 

 

 

290799

Others

 

 

 

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

Halogenated,

sulphonated,    nitrated

or

 

 

 

2908

nitrosated derivatives of phenols or phenol-

 

1.3%

 

 

alcohols

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

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cap per unit

 

 

 

Rate

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

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

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(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

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

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

 

 


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