107.

2207 20 00

Denatured  ethyl  alcohol  (ethanol)  for  use  in

2.5%

-

9

manufacture of excisable goods.

108.

2208

Angostura bitters

5%

-

-

109.

23, 28, 29, 30

Veterinary drugs and other goods specified in

10%

-

-

or 38

List 2

110.

230120

All goods

5%

-

-

111.

2302 10 10

Maize Bran

Nil

-

-

112.

2302 40 00

Bran, sharps and other residues, whether or not

15%

-

-

in the form of pellets, derived from the sifting,

milling or other working of rice.

113.

2301 20,

Fin fish feed

Nil

-

-

2309

90

32,

2309 90 39

114.

2304, 2305 or

All goods

15%

-

-

2306

115.

2304

Dietary soya fibre

15%

-

-

116.

2306

De-oiled rice bran oil cake

Nil

-

-

117.

2309 10 00

All goods

20%

-

-

118.

2309 90

Feed additives or pre-mixes

20%

-

-

119.

2309 90

Prawn feed, shrimp larvae feed and fish feed in

5%

-

-

pellet form.

Explanation.- For the removal of doubt,“prawn

feed” shall mean goods-

(i) which are capable of being used as prawn

feed,  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 Public Notice

No. 1 (RE-88)/1997-2002, dated the 24^th June,

1998 (as amended from time to time) of the

Government  of  India,  in  the  Ministry  of

Commerce and Industry.

120.

25

(except

All goods

5%

-

-

2515,

2516,

2523, 2524)

121.

2503 00

Crude or unrefined sulphur

2.5%

-

-

122.

2505 10 11,

Silica Sands

2.5%

-

-

2505 10 12,

2505 10 19

123.

2510

Rock phosphate

2.5%

-

-

124.

2515 11 00,

All goods, other than,-

10%

-

-

2515 12 10,

(i) Rough Marble and Travertine blocks;

2515 12 20,

(ii) Marble slabs

2515 12 90,

2516 11 00,

2516 12 00

125.

2515 12 20

Marble slabs

20%

-

-

126.

2518

Dolomite  for  metallurgical  use  conforming  to

2.5%

-

-

IS:10346-2004

127.

2520 10

Gypsum

2.5%

-

-

128.

2521

Limestone for metallurgical use conforming to

2.5%

-

-

IS:10345-2004

129.

2523 29

All goods

Nil

-

-

130.

2528

Boron ores

Nil

-

-

131.

2529 22 00

Acid grade fluorspar

5%

-

-

132.

25,  28,

38  or

The following goods, when imported for use in

5%

-

9

39

the  manufacture  of  refractory  products  falling

under Chapters 38, 68 or 69, namely:-

(A)

(1)  Aluminous cement

(2) Silicon metal (99%)

(3)

Micro/fumed silica

(4)  Brown fused alumina

(5)

Sintered/tabular alumina

(6)

Fused zirconia

(7)  Sodium hexameta phosphate

(8)

Silicon carbide

(9) Boron carbide

(10)

Reactive alumina

(11) Fused silica; and

(B) Phenolic resin

5%

-

9

133.

26

Gold  ores  and  concentrates  for  use  in  the

Nil

-

9 and 12

manufacture of gold

134.

2601 to 2617

All goods

2.5%

-

-

135.

2604 00 00

Nickel ore and concentrate

Nil

-

-

136.

2612 10 00

Uranium concentrate (U308), for generation of

Nil

-

-

nuclear power

137.

2620 11 00,

All goods

5%

-

-

2620 19

00

138.

2620 30

All goods

5%

-

-

139.

27

The following bunker fuels for use in ships or

Nil

-

13

vessels, namely:-

(i) IFO 180 CST;

(ii) IFO 380 CST

140.

2701 11 00,

All goods

2.5%

-

-

2701 12 00,

2701 19

141.

2701 20,

All goods

2702,

2.5%

-

-

2703

142.

2704,

All goods

2705,

5%

-

-

2706

143.

2707

All goods

2.5%

-

-

144.

2708

All goods

5%

-

-

145.

2709 00 00

All goods

Nil

-

-

146.

2710

Avgas

Nil

-

-

147.

2710,

All goods(including naphtha),other than goods

5%

-

-

2711,

mentioned  at  Sr.  Nos.  148,  149,  150,  151,

2712,

153,158.

2713,

2714 or

2715

148.

2710

Naphtha, when imported by RatnagiriGas and

Nil

-

-

Power  Private  Limited  (RGPPL),  for  use  in

generation of electricity in the power plants of

Ratnagiri  Gas  and  Power  Private  Limited

(RGPPL)   at   Dabhol,   District   Ratnagiri,

Maharashtra

149.

2710

Naphtha,  when  imported  for  generation  of

Nil

-

-

electrical  energy by  a  generating company  as

defined in section 2(28) of the Electricity Act,

2003 (36 of 2003) to supply electrical energy or

to engage in the business of supplying electrical

energy:

Provided  that  the  exemption  shall  not  be

available if such naphtha is used for generation

of electrical energy by captive generating plant

as defined in section 2(8) of the Electricity Act,

2003 (36 of 2003).

150.

2710 or

All goods, for the manufacture of Fertilisers

Nil

-

9

2714 90

151.

2710 19

Kerosene   imported   by   the   Indian   Oil

Nil

-

-

Corporation

Limited,

Hindustan

Petroleum

Corporation

Limited,

Bharat

Petroleum

Corporation Limited and IBP Company Limited

for ultimate sale through the Public Distribution

System.

Explanation.-“Kerosene”

means

any

hydrocarbon oil (excluding mineral colza oil and

white spirit) which has a smoke point of 18 mm

or more (determined in the apparatus known as

the smoke point lamp in the manner indicated in

the  Bureau  of  Indian  Standards  specifications

ISI : 1448 (P- 31)-1968 and is ordinarily used as

an illuminant in oil burning lamps.

152.

27111200,

All goods

5%

-

-

27111300

153.

2711

12

00,

Liquefied propane and butane mixture, liquefied

Nil

-

-

2711

13

00,

propane,   liquefied   butane   and   liquefied

2711 19 00

petroleum gases (LPG) imported by the Indian

Oil  Corporation  Limited,Hindustan

Petroleum

Corporation   Limited   or   Bharat   Petroleum

Corporation  Limited  for  supply  to  household

domestic   consumers   or   to   Non-Domestic

Exempted Category (NDEC) customers

154.

2711 19 00

Liquefied petroleum gases(LPG)

5%

-

-

155.

2711

Liquefied petroleum gases (LPG), in excess of

Nil

-

9

the  quantity  of  petroleum  gases  and  other

gaseous   hydrocarbons   consumed   in   the

manufacture  of  polyisobutylene  by  the  unit

located in Domestic Tariff Area (DTA), received

from the unit located in Special Economic Zone

(SEZ) and returned by the DTA unit to the SEZ

unit from where such Liquefied petroleum gases

(LPG) were received.

Explanation. - For the purposes of this entry, the

quantity  of  the  petroleum  gases  and  other

gaseous   hydrocarbons   consumed   in   the

manufacture   of   polyisobutylene   shall   be

calculated by subtracting from the quantity of

the  said  gases  received  by  the  DTA  unit

manufacturing polyisobutylene, the quantity of

the said gases returned by the said unit to the

SEZ unit.

156.

2711 12 00

Propane

2.5%

-

-

157.

2711 13 00

Butanes

2.5%

-

-

158.

2713

Petroleum coke

2.5%

-

-

159.

27  or  34  or

Following    material    and    equipment    for

Nil

-

14

8705

construction  of  roads  based  on  the  bio-based

asphalt, namely:-

(i) Bio-based asphalt sealer and preservation

agent;

(ii) Millings remover and crack filler;

(iii)   Asphalt   remover   and   corrosion

protectant;

(iv) Sprayer system for bio-based Asphalt

160.

2716 00 00

All goods, other than goods mentioned at

S. No.

Nil

-

-

162, 163, 164, 165 and 166.

161.

2716 00 00

Electrical  energy  originating  from  Nepal  and

Nil

-

-

Bhutan

162.

2716 00 00

Electrical energy supplied from Processing Area

Paisa

per

of  SEZ  to  Domestic  Tariff  Area  (DTA),

KWh

generated using-

(a) imported coal as fuel

40

-

-

(b) domestic coal as fuel

65

-

-

(c) mix of domestic gas/RLNG (Regasified

59

-

-

Liquefied Natural Gas) as fuel

89

-

-

(d) RLNG as fuel

163.

2716 00 00

Electricalenergysuppliedfrom    Non-

Paisa

per

Processing  Area  of  SEZ  to  Domestic  Tariff

KWh

Area, generated using-

(a)  imported coal as fuel

24

-

-

(b)  domestic coal as fuel

24

-

-

(c)  mix of domestic gas/RLNG as fuel

18

-

-

(d)

RLNG as fuel

21

-

-

164.

2716 00 00

Electrical  energy  supplied  to  DTA  by  power

Nil

-

15

plants of 1000MW or above, and granted formal

approval  for  setting  up  in  SEZ  prior  to  27th

February, 2009.

165.

2716 00 00

Electrical   energy   supplied   to   DTA

from

Paisa

per

power plants of less than 1000MW, and granted

KWh

formal approval for setting up in SEZ prior to

27th February, 2009-

(a)

imported coal as fuel

24

-

15

(b)

domestic coal as fuel

24

-

15