(a) Goods specified in List 21

5%

-

60(i)

(b) Goods specified in List 22

Nil

-

60(i)

(2)  The  following  goods  for  use  in  the

pharmaceutical   and   biotechnology   sector,

imported by a manufacturer, having a research

and  development  wing  registered  with  the

Department   of   Scientific   and   Industrial

Research,  in  the  Ministry  of  Science  and

Technology   of   the   Government   of   India,

namely:-

(a) Goods specified in List 21

5%

-

60(ii)

(b) Goods specified in List 22

Nil

-

60(ii)

431.

84, 85 or 90

Goods specified in list 23 for use of the Agro-

Nil

-

61

Chemical Sector Unit having export turnover of

Rupees  Twenty  Crores  and  above  during  the

preceding  financial  year  by  a  manufacturer

having  a  Research  and  Development  wing

registered with the Department of Scientific and

Industrial Research, in the Ministry of Science

and Technology of the Government of India

432.

84,

or

any

The following goods (other than old and used)

Chapter

for use in the textile industry, namely:-

(1) Machinery or equipment specified in List 24

5%

-

-

and List 25;

(2) Parts, for manufacture of the goods at (1)

5%

-

9

433.

84

or

any

Machinery or equipment for effluent treatment

Nil

-

44

chapter

plant for handloom sector or handicraft sector.

434.

84

or

any

The following goods (other than old and used)

Chapter

for use in the silk textile industry, namely:-

(i) Machinery or equipment specified in List 26,

required   for   reeling,   weaving,   twisting,

5%

-

9

processing and printing;

(ii) Automatic reeling/ dupion reeling machines

and their accessories including cocoon assorting

Nil

-

-

machines,  cocoon  peeling  machines,  vacuum

permeation machine, cocoon cooking machine,

reeled silk humidifier, bale press and raw silk

testing equipments

435.

84

or

any

The following goods, namely:-

Chapter

(A) High speed cold-set web offset rotary double

5%

-

-

width four plate wide printing machines with a

minimum speed of 70,000 copies per hour or

High speed Heat-set web offset rotary printing

machines  with  a  minimum  speed  of  70,000

copies per hour;

(B) Mailroom equipment suitable for use with

5%

-

31

(A), namely:-

(i) overhead conveyor gripper;

(ii) stacker;

(iii) wrapper;

(iv) labeller;

(v) strapper;

(vi) inserters;

(vii) delivery conveyors

436.

84 or 85

Spares,  supplied  with  outboard  motors  for

5%

-

62

maintenance of such outboard motors

437.

84 or 85

Braille  printer  or  Braille  embosser  or  Braille

Nil

-

-

display, specially designed for computer systems

438.

84 or 85

Truck refrigeration unit

Nil

-

-

439.

84, 85 or 90

Goods specified in List 27, designed for use in

5%

-

-

the leather industry or the footwear industry

440.

84

Fogging  machines  imported  by  a  Municipal

5%

-

-

Committee,  District  Board  or  other  authority

legally   entitled   to,   or   entrusted   by   the

Government with, the control or management of

a Municipal Fund, for use in combating malaria

and other mosquito borne disease.

441.

84

Spinnerettes made interalia of Gold, Platinum

10%

-

63

and  Rhodium  or  any  one  or  more  of  these

metals, when imported in exchange of worn-out

or damaged spinnerettes exported out of India

442.

84

Bushings made of Platinum and Rhodium alloy

10%

-

64

when  imported  in  exchange  of  worn  out  or

damaged bushings exported out of India

443.

84

The following goods to be imported by or on

5%

-

-

behalf   of   security   printing   and   minting

corporation   of   India   limited   (SPMCIL),

namely:-

(i)   Fully   automatic   sachet   packaging

machinery or equipment or plant, its spares;

(ii) Plant or machinery or equipment, related

sparesandconsumablesfromthe

manufacture  of  CWBN  paper  and  other

security paper;

(iii) Plant or machinery or equipment, related

spares  and  consumables  for  printing  of

banknotes;

(iv)  Photogravure  printing  machine  with

embossing or de-bossing facility;

(v)  Plant  or  machinery  or  equipment,  its

spares and consumables for manufacture of

e-passport;

(vi)  Plant  or  machinery  or  equipment,  its

spares and consumables for inspection and

processing of banknotes.

444.

84

Geothermal ground source heat pumps

Nil

-

-

445.

84 or any

Following  goods  for  making  of  gem  and

5%

-

-

other

jewellery –

Chapter

(1) Automatic Chain Making machine,

(2) chain twisting machine,

(3) Spiral making machine,

(4)Rolling   machine   (combined   Profile

Groovers/Strip Making) and

(5)  Automatic  Investing  Machine/casting

Machine.

446.

84 or any other

The following goods, namely:-

35

Chapter

(A) Tunnel boring machines

Nil

-

-

(B) Parts and components of (A) for use in the

Nil

-

-

assembly of  Tunnel boring machines

447.

84 or any other

The following goods required for manufacture

Nil

-

9

Chapter

of Optical disk drives(ODD), namely:-

(i) Pick up assembly

(ii) Digital signature procession integrated

circuit

(iii) DC motor

(iv) LDO voltage regulator

448.

84 or any other

(A) The following goods,namely:-

2.5%

-

-

Chapter

(i) Paddy transplanter;

(ii) Laser land leveler

(iii) Reaper-cum-binder;

(iv) Sugarcane harvester;

(v) Straw or fodder balers;

(vi) Cotton picker;

(vii) Track used for manufacture of track

type combine harvesters;

(viii) Sugarcane planter;

(ix)   Root   or   tuber   crop   harvesting

machines;

(x) Rotary tiller/weeder

(B)   Parts   and   components   required   for

2.5%

-

9

manufacture of goods specified at (A)

449.

8414 90 11

The following goods for use in the manufacture

5%

-

-

of  refrigerator  compressor  falling  under  tariff

item 8414 30 00, namely:-

(i) C-Block compressor;

(ii) Crankshafts.

450.

8536 20 90

Over Load Protector (OLP) and positive thermal

5%

-

-

8539 49 00

coefficient  for  use  in  the  manufacture  of

refrigerator compressor falling under tariff item

8414 30 00

451.

8419

Evacuated  tubes  with  three  layers  of  solar

Nil

-

9

selective coating for use in the manufacture of

solar water heater and system

452.

8419 19 20

Water heaters, other than industrial solar water

7.5%

-

-

heaters

453.

8421

Catalytic convertors

5%

-

-

454.

8421 99 00

All  goods  other  than  Reverse  Osmosis  (RO)

7.5%

-

-

membrane element for household type filters

455.

84223000,

All goods

5%

-

-

84224000 or

84229090

456.

8424

The following goods, namely:-

(A)  Sprinklers and  drip irrigation systems  for

5%

-

-

agricultural and horticultural purposes;

(B) Micro Irrigation equipment

5%

-

-

457.

84362100

All goods

5%

-

-

458.

8438

All goods

5%

-

-

459.

8443

Parts for manufacture of printers falling

Nil

-

9

under sub heading 8443 32 except 8443 99 51,

36

8443 99 52, 8443 99 53

460.

8446, 8448

The following goods(other than old and used)

for use in the textile industry, namely:-

(i) Shuttle less looms;

Nil

-

-

(ii) parts and components for manufacture

Nil

-

9

of the goods at (i)

461.

8444,

All goods

5%

-

-

8445,

8446,

8447,

8448,

8449

462.

8483 40 00

Ball screws for use in the manufacture of CNC

2.5%

-

9

Lathes (tariff item 8458 11 00, 8458 91 00) or

Machining Centres (tariff item 8457 10 10, 8457

10 20)

463.

8466 93 90

Linear Motion Guides for use in the manufacture

2.5%

-

9

of CNC Lathes (tariff item 8458 11 00, 8458 91

00) or Machining Centres (tariff item 8457 10

10, 8457 10 20)

464.

8537 10 00

CNC  Systems  for  use  in  the  manufacture  of

2.5%

-

9

CNC Lathes (tariff item 8458 11 00, 845891 00)

or Machining Centres (tariff item 8457 10 10,

8457 10 20)

465.

8471

CD –Writers

Nil

-

-

466.

84 or any other

(a) Parts, components or accessories for use in

Nil

-

9

Chapter

the manufacture of tablet computer.

(b) Sub-parts for use in the manufacture of items

mentioned at (a) above.

Nil

-

9

467.

8472 90

The following goods, namely:-

(i)  Cash  dispenser  or  automatic  bank  note

Nil

-

-

dispenser;

(ii)   Parts   and   components   of   the   goods

Nil

-

9

mentioned at (i)

468.

84 or

The following goods, namely :-

85

(i) Micro ATMs as per standards version

Nil

-

-

1.5.1;

(ii) Fingerprint reader / scanner;

Nil

-

-

(iii) Iris scanner;

Nil

-

-

(iv)  Miniaturised  POS  card  reader  for

Nil

-

-

mPOS (other than Mobile phone or Tablet

Computer);

Nil

-

9

(v)  Parts and  components for  use  in  the

manufacture of the goods mentioned at (i)

to (iv) above.

469.

8472 90 or

Atmospheric water generator

5%

-

-

8473 40

470.

8479 30 00

All goods

5%

-

-

471.

Any Chapter

All  parts  for  use  in  the  manufacture  of  LED

5%

-

9

lights or fixtures including LED Lamps

472.

Any Chapter

All inputs for use in the manufacture of LED

5%

-

9

(Light  Emitting  Diode)  driver  or  MCPCB

(Metal  Core  Printed  Circuit  Board)  for  LED

lights and fixtures or LED Lamps

37